2025-03-31-accounts - Church Of God - United Kingdom

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CHURCH OF GOD - UNITED KINGDOM

REPORT AND FINANCIAL STATEMENTS

31[st] MARCH 2025

Charity Registration No (England and Wales): 1059248 Charity Registration No (Scotland): SC039469 Company Number: 03121130

Contents	Page
Report of the trustees	1 - 9
Independent auditor’s report	10-13
Statement of financial activities for the year ended 31stMarch 2025	14
Comparative statement of financial activities	15
Balance sheet	16
Statement of cash flows	17
Notes to the financial statements	18 - 26

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

The Trustees are pleased to present their report together with their financial statements for the year ended 31[st] March 2025.

1. Reference and Administrative Details

Charity Registration No (England and Wales): 1059248

Charity Registration No (Scotland):

SC039469

Company Number: 03121130

Principal Office: The Forge, Manor Farm Courtyard Main Street West Hagbourne Didcot Oxfordshire OX11 0ND

(a) Advisers

Bankers

Royal Bank of Scotland Plc Drummond House (FH) Branch Customer Service Centre Drummond House 1 Redheughs Avenue Edinburgh EH12 9JN

Solicitors

None designated as of this report

Auditors

UHY Ross Brooke Suite I Windrush Court Abingdon Business Park Abingdon OX14 1SY

Independent Financial Advisers

Peter Manduell & Co Financial Services Ltd. Hamilton House, 17A Cedar Rd Sutton

Surrey SM2 5DA

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

1. Reference and Administrative Details (Continued)

(b) Charity Trustees

The directors of the Charity are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

The Trustees, who were also the key management personnel, serving during the year and since the year end are as follows:

Chairman David Hulme Deputy Chairman David Brocklehurst Christopher Howard Robin Hurd Paul Roberts John Tompsett Daniel Tompsett

*denotes an employed trustee (key management)

2. Structure, Governance and Management

(a) Governing Document

The full name of the Charity is “Church of God – United Kingdom” (COG-UK). It is a charitable company limited by guarantee (company number 03121130) which was incorporated on 2[nd] November 1995 and registered with the Charity Commissioners of England and Wales on 15[th] November 1996. The registration number is 1059248. The Charity is governed by its Memorandum and Articles of Association, dated 2[nd] September 1996 as subsequently revised. The members of the Charity consist of the Chairman, the Secretary, and the Deputy Chairman (if one is appointed) and such other members as the Trustees may appoint in accordance with the Memorandum and Articles of Association.

(b) Appointment of Trustees

As set out in the Articles of Association there are a minimum of three Trustees and no set maximum number of Trustees. There are currently seven Trustees. New Trustees may be nominated by the existing Trustees.

(c) Trustee Induction and Training

To be nominated an individual should possess the qualifications outlined in Scripture for ordination to an office of service within the Church. Trustees are provided with a handbook prepared by Berwin Leighton Paisner that explains their role and responsibilities. Trustees are updated regularly to keep them apprised of changes in the law.

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

2. Structure, Governance and Management (Continued)

(d) Organisation

The Board of Trustees administers the Charity. The Board seeks to meet a minimum of four times per year. Subcommittees, if necessary, are appointed on an ad hoc basis and disbanded when they have completed the task for which they are formed. The Chairman is also the Chief Executive of the Charity and is responsible for the day-to-day operations. To facilitate effective operations, the Chief Executive has delegated authority within the scope and limits of his authority including finance, employment, pastoral care of the congregations and production of written material for public distribution.

(e) Related Parties

COG-UK has operated as an organisation associated with the Church of God, an International Community (COG, aIC) in the United States of America. Although capable of independent operation, COG-UK has willingly subordinated itself in doctrine and certain other matters to the constitution of COG, aIC, in so far as it does not bring COG-UK into conflict with the laws of England, Wales and Scotland.

For geographical and cultural reasons, COG-UK has often been used as a vehicle through which COG, aIC has pursued its mission in countries other than the United States and the United Kingdom.

(f) Risk Management

The Trustees have made a thorough review of all foreseeable risks to the Charity including liability for their own acts or failures to act, risks associated with the use of rented properties, risks associated with youth and other Church programs as well as financial and operational risks. For example, the Trustees have established a reserves policy to address certain financial risks. Where possible, the Charity has provided, with the assistance of outside advisers, appropriate insurance cover. The Trustees have, for risks that are identified, and for which there is no insurance cover, attempted to mitigate them by appropriate action and the oversight of competent personnel. For example, youth activities are staffed with experienced people who have been screened internally and externally. The Trustees recognise that the risks the Charity faces can change. Therefore, the Trustees are committed to evaluating programs and activities of the Charity on an ongoing basis and to implement practices to cover or mitigate those risks. As part of this, a Safeguarding policy has been prepared in relation to children and vulnerable adults and is reviewed and updated as necessary. A formal risk register has also been set up in the 2024/25 financial year.

3. Objectives and Activities

(a) Objects of COG-UK

The Charity’s objects as set out in its Memorandum of Association are the advancement of religion by preaching throughout the world the Gospel of Jesus Christ concerning the Kingdom of God, and to advance such other charitable purposes as the Trustees shall determine. When planning our activities for the year, the Board have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

3. Objectives and Activities (Continued)

(b) Mission Statement

The mission of the Church of God-UK is to proclaim the good news of the Kingdom of God in all the world as a witness and to take care of those whom God calls into His Church through Jesus Christ.

(c) Employees

In order to achieve the above, we employed six full-time employees plus seven part-time employees. Of the full-time employees, four are Church pastors. The Church employs one part-time pastor. Pastors are not office-based but live and work in areas convenient to the churches they pastor. Four of the pastors’ wives are part-time employees who receive a small monthly allowance for their services to the Church in assisting their husbands with their pastoral duties.

COG-UK’s head office is located in West Hagbourne, Oxfordshire, and is staffed by an office director who also pastors a local congregation, plus congregations in Belgium, Paris, and Geneva, and two part-time office employees (one largely home-based, one office based). They are supplemented by a part-time consultant contractor.

(d) Activities/Strategies

Activities of COG-UK which support its principal objects and mission are:

to make, teach and give pastoral care to, disciples of the Church
to educate the public with respect to the good news of the Kingdom of God and teach its applicability to their everyday life

Strategies of COG-UK to achieve its principal objects and mission include:

to train and provision ministers to pastor congregations of the Church
to organise assemblies and educational and social activities connected with the objects
to pay reasonable remuneration, costs and/or expenses for all persons engaged or preparing or training to be engaged in the promotion of the gospel
to provide financial and ministerial support in nations, other than the United Kingdom, where the Church has congregations or sponsors programs
to publish with the use of multimedia, including the printed word, video and the Internet, educational material for public dissemination
to conduct public lectures and meetings to educate and inform the public

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

4. Achievements and Performance

Church

The number of congregations in the United Kingdom and its dependencies is eleven.

Telephone and internet links are regularly used to include outlying members in church services. This use of internet links and communication platforms has increased and is now integral to serving remote and housebound members weekly and during our annual Festivals.

Attendance:

Membership within the UK remained stable.

Member Services

Transcripts

Each week, a sermon transcript is e-mailed to members (on request) in the UK, the US, Europe and Africa. Additionally, approximately every four weeks, copies of each sermon transcript are mailed by post to other scattered members and ministers in Europe and Africa. The preparation of the transcripts is handled in the US, with the distribution for the UK served areas being handled from the UK office. On a local level, pastors make arrangements for members in their area with a need for weekly transcripts to be available in a suitable manner.

These transcripts are translated for scattered members in French-speaking areas. Each calendar month, two selected sermon transcripts are made available on the Internet for members to download from the Church’s website.

Bible Studies by Computer

Pastors continue to take advantage of the wide uptake of Zoom within their areas to provide Bible Studies remotely.

Monthly shipments of CD/DVD teaching material from the US provide a further opportunity to integrate this group by issuing a monthly schedule of selections to listen to on other weeks. These teachings are also made available on the church website. The intent is to enhance a sense of community at a more local, though physically dispersed, level. The service given to such members through the UK Office is deeply appreciated.

Access to ministry is by the usual technologies. The realisation that there is easy access when needed continues to prove very reassuring and effective for the members.

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

4. Achievements and Performance (Continued)

Feast of Tabernacles

The annual Feast of Tabernacles was held 16[th] October - 24[th] October 2024 at Venue Cymru, Llandudno, North Wales.

Church members from the UK and some international areas assembled for daily worship services and biblical instruction. This spiritual teaching was supplemented with a social programme designed to meet the needs of both young and old that made use of tourist facilities in the North Wales area.

The infirm and ill members unable to attend the Festival in person were provided with support in their homes as recorded messages and regular communications via Zoom from their spiritual family at the assemblies were sent to them.

As we have noticed in previous years, we received complimentary messages from our hosts at Venue Cymru, hotels and the local landlords about the exemplary behaviour and happy demeanour of our brethren.

Youth

Summer Camp

The 2024 Summer Camp was held from 28[th] July to 4[th] August 2024, returning to Hooke Court.

A group of 16 campers and 19 staff (a few of whom were parents of attending campers) gathered in Dorset and enjoyed their time together participating in a hill walk, leatherwork, creative productions, speech education, bible education, a boat trip, initiative training, field sports, a formal dinner, and a speech club. It was an encouraging experience for the youth to be together.

There were no health or safety incidents reported throughout the programme, and it ended with the customary formal dinner as in past years.

International

UK personnel continue to provide pastoral support in international areas.

In person visits were scheduled, with support still provided online.

The minister in Benin translates monthly member letters into French for distribution to all the Francophones. A UK Pastor provided support to the pastors based in Francophone Africa, including conducting a visit to Cameroon and has oversight of the region’s finances.

A UK Pastor has had the pastoral care of the members in France, Belgium and Switzerland. Sermons were provided to the congregations throughout the year, with inperson visits resuming. The Feast was held in Pre du Lac, near Annecy.

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

4. Achievements and Performance (Continued)

In the Scandinavian area a UK pastor provided ministerial support and Bible Studies for the membership online, with the Scandinavian members combining with the Birmingham congregation for Sabbath services. The UK pastor also visited the members on occasion, as their needs required.

In Anglophone West Africa, the Church's resident Ghanaian pastor held regular Sabbath services and Bible studies for the congregations in Ghana and Nigeria via Zoom as internet connections permitted.

A UK elder, mentored by an elder who is a trustee and a former pastor, provided ministerial support to the members in Germany and Austria. They were able to join with UK congregations for Zoom services, with additional support provided through email communications and audio-conferencing.

Media

The Church continued to have its internationally circulated online magazine, Vision, designed in London. Design elements of its website at www.vision.org also benefited from the work of the design consultancy. Though the funding of this aspect of the Church’s frontline efforts to reach the general public comes from the US, the wisdom of using a London-based agency continues to pay dividends in the publication’s international acceptance.

The Vision.org website remains the Church’s main vehicle dedicated to educating the public about biblical principles which furthers the primary mission and objective of preaching the Gospel of Jesus Christ concerning the Kingdom of God throughout the world.

5. Financial Review

(a) Indigenous income and results for the year

This source of income remained unchanged compared with the previous year. The income of the Church is largely derived from its congregational members, with occasional contributions from non-members.

There was a net surplus for the year of £48,425 compared to a net surplus of £966,963 for the previous year. Income and expenditure from normal sources has remained at a similar level to that in the previous year.

(b) Investment Powers and Policy.

The Charity’s constitution allows the Trustees to invest in any way they wish.

The Trustees, having regard to the liquidity requirements of operating the Church and the reserves policy set out below, have operated a policy of keeping available funds in an interest-bearing deposit account.

The Trustees approved the further investment of a proportion of the Church’s funds with CCLA and purchased Investment Fund Income Units managed by COIF Charity Funds with the aim of achieving a return above inflation.

During the period the CCLA investments generated a total return of -1.4% against a benchmark of 2.6% inflation (CPI). Total unrealised losses for the year were £39,332 and interest receivable £25,776.

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

5. Financial Review (Continued)

The Board decided in August 2024 to appoint investment managers, RBC Brewin Dolphin and to invest £1.5m of cash reserves with them. In April 2025, £1.5m was placed with Brewin Dolphin with an investment objective of CPI +4%.

(c) Reserves Policy

The Trustees have established the level of reserves (that is those that are freely available) that the charity ought to have a minimum of £150,000. In arriving at this level of reserves they have had regard to regular annual operating costs in the region of £600,000 and the ability to operate for a period of approximately three months without any incoming resources in that period. The actual reserves at 31[st] March 2025, excluding fixed assets, were £3,308,964 (2024: £3,259,249).

The excess reserves came about following receipt of substantial and unexpected donations leading to a considerable increase in the Church’s reserves. Accordingly, the Trustees considered it prudent to invest some of the surplus funds, in order to generate income and hence take advantage of any opportunities which might present themselves to further the work of the Church. As explained in the investment note above, these investments are managed by CCLA and RBC Brewin Dolphin.

The balance of the restricted fund at 31[st] March 2025 is £39,236 (2024: £70,148).

6. Plans for Future Periods

The charity’s plans include continuing to strengthen existing programmes, increasing outreach by using new media, reaching new geographical areas, strengthening communication with members, utilising new technology, and reaching and encouraging the younger generation to become members of the Church when able to do so.

7. Trustees’ responsibilities in relation to the financial statements

The Trustees prepare accounts for each financial year, which give a true and fair view of the situation of the Charity and of the net incoming and outgoing resources for that period. In preparing these accounts, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgments and estimates that are reasonable and prudent;
follow applicable accounting standards, subject to any material departures disclosed and explained in the accounts;
prepare the accounts 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, which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Statement of Recommended Practice "Accounting by Charities". They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

8. Charity Trustees’ Statement

The Charity Trustees, who are directors for the purposes of company law and Trustees for the purposes of charity law, who served during the year and up to the date of this report, are set out on page 2.

In accordance with company law, as the company’s directors, we certify that:

So far as we are aware, there is no relevant audit information of which the company’s auditors are unaware; and
As the directors of the company, we have taken all steps that we ought to have taken, in order to make ourselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

Basis of preparation

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice for Charities (SORP 2019) (as amended for accounting periods commencing from 1[st] January 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 and UK Generally Accepted Practice as it applies from 1[st] January 2019. As well as part 15 of the Companies Act 2006

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----- Start of picture text -----
DAVID HULME
AV ULME
Chairman
Chairman
On behalf of the Trustees
On behalf of the Trustees
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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF CHURCH OF GOD – UNITED KINGDOM

Opinion

We have audited the financial statements of Church of God – United Kingdom (the ‘charitable company’) for the year ended 31[st] March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31[st] March 2025, and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF CHURCH OF GOD – UNITED KINGDOM

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemption in preparing the trustees’ report and take advantage of the small companies exemption from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 9, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF CHURCH OF GOD – UNITED KINGDOM

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

We have considered:
the nature of the charity and sector, control environment and operating performance;
the charity’s own assessment, including assessments made by key management, of the risks that irregularities may occur either as a result of fraud or error;
any matters we identified having reviewed the charity’s policies and procedures relating to:
- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
- the internal controls established to mitigate risks of fraud or noncompliance with laws and regulations;
the matters discussed amongst the audit engagement team.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the areas in which management is required to exercise significant judgement, such as the disclosure of adjusting items. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context were the Companies Act, Charities Act and tax legislation.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditors/audit-assurance/auditor-sresponsibilities-for-the-audit-of-the-fi/description-of-the-auditor%E2%80%99s-responsibilities-for: This description forms part of our auditor’s report.

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CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF CHURCH OF GOD – UNITED KINGDOM

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Caroline Webster FCA (Senior Statutory Auditor) for and on behalf of UHY Ross Brooke, Statutory Auditor Suite I, Windrush Court, Abingdon Business Park, Abingdon OX14 1SY

Date………………….. 11/08/2025

UHY Ross Brooke is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

STATEMENT OF FINANCIAL ACTIVITIES (Including an income and expenditure account) YEAR ENDED 31[st] MARCH 2025

Unrestricted Note Funds £ Income and endowments from: General donations & legacies 4 816,014 Restricted donations: Festival - Assistance - Youth - Investments Deposit interest 25,776 Other Income 5 - Total 841,790 Expenditure on: Charitable activities: Local congregations 363,827 Media 21,399 Festival - Assistance - International 179,936 Youth - Other expenditure 15,060 Total 7 580,222 Net Income 261,568 Transfers between funds (142,899) Loss on investments (39,332) Net Movement in Funds 79,337 Total funds brought forwards 3,190,434 Total funds carried forwards3,269,771	Restricted Funds £ - 22,838 50,924 3,171 - - 76,933 - - 88,019 81,836 - 80,889 - 250,744 (173,811) 142,899 - (30,912) 70,148 39,236	Total 2025 £ 816,014 22,838 50,924 3,171 25,776 - 918,723 363,827 21,399 88,019 81,836 179,936 80,889 15,060 830,966 87,757 - (39,332) 48,425 3,260,582 3,309,007	Total 2024 £ 1,719,927 24,168 15,276 3,227 13,365 - 1,775,963 380,401 20,588 163,355 15,276 179,571 92,065 11,400 862,656 913,307 53,656 966,963 2,293,619 3,260,582

All the above amounts relate to continuing activities. The charitable company has no recognised gains and losses other than the net movement in funds in the year.

The notes on pages 18 to 26 form part of these financial statements

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

STATEMENT OF FINANCIAL ACTIVITIES (Including an income and expenditure account) YEAR ENDED 31[st] MARCH 2024

Unrestricted Note Funds £ Income and endowments from: General donations 4 1,719,927 Restricted donations: Festival - Assistance - Youth - Investments Deposit interest 13,365 Other Income 5 - Total 1,733,292 Expenditure on: Charitable activities: Local congregations 380,401 Media 20,588 Festival 139,187 Assistance - International 179,571 Youth 78,012 Other expenditure 11,400 Total 7 809,159 Net Income 924,133 Transfers between funds (10,826) Gains on investments 53,656 Net Movement in Funds 966,963 Funds at 1stApril 2023 2,223,471 Funds at 31st March 2024 3,190,434	Restricted Funds £ - 24,168 15,276 3,227 - - 42,671 - - 24,168 15,276 - 14,053 - 53,497 (10,826) 10,826 - - 70,148 70,148	Total 2024 £ 1,719,927 24,168 15,276 3,227 13,365 - 1,775,963 380,401 20,588 163,355 15,276 179,571 92,065 11,400 862,656 913,307 - 53,656 966,963 2,293,619 3,260,582	Total 2023 £ 1,621,591 28,811 7,932 2,577 715 - 1,661,626 296,567 17,662 145,026 7,932 187,941 74,522 9,600 739,250 922,376 - 922,376 1,371,243 2,293,619

The notes on pages 18 to 26 form part of these financial statements

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

BALANCE SHEET YEAR ENDED 31[st] MARCH 2025

	Note	2025	2025	2025	2024	2024
		£		£	£	£
Fixed Assets
Tangible fixed assets	9	43			1,333
Investments	10	2,464,324			753,656
			2,464,367			754,989
Current Assets
Debtors and prepayments	11	54,824			169,941
Cash at bank		830,804			2,356,976
		885,628			2,526,917
Creditors, amounts falling
due within one year	12	(40,988)	(40,988)		(21,324)
Net Current Assets				844,640		2,505,593
Total Assets Less Current
Liabilities			3,309,007			3,260,582
Income Funds
Restricted funds	14			39,236		70,148
Unrestricted funds			3,269,771			3,190,434
Total Funds			3,309,007			3,260,582

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

These financial statements were approved by the Trustees and authorised for issue on……………… and are signed on their behalf by: Th wee statements were approved by the Trustees and authorised for issue J deLénd are signed on their behalf by: David Hulme David Hulme Trustee/Director Trustee/Director

The notes on pages 18 to 26 form part of these financial statements

Page 16

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

STATEMENT OF CASH FLOWS YEAR ENDED 31[st] MARCH 2025

Note
2025
£
Cash flows from operating activities
Net cash (used in)/ provided by operating activities
18
158,720
Cash flows from investing activities
Purchase of fixed assets
-
Interest income
25,776
Payments to acquire investments
(1,710,668)
Net cash provided by investing activities
(1,684,892)
Change in cash and cash equivalents in the year
(1,526,172)
Cash and cash equivalents at the beginning of the year
2,356,976
Total cash and cash equivalents at the end of the year
830,804

2024
£
1,047,917
(2,580)
13,365
(700,000)
(689,215)
358,702
1,998,274
2,356,976

The notes on pages 18 to 26 form part of these financial statements

Page 17

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

General Information

Church of God – United Kingdom is an incorporated Charity limited by guarantee. The registered charity number (England and Wales) is 1059248 and the registered charity number (Scotland) is SC039469. The company number is 03121130 and the principal office address is The Forge, Manor Farm Courtyard, Main Street, West Hagbourne, Didcot, Oxfordshire, OX11 0ND.

The financial statements have been prepared in pounds sterling and the figures are rounded to the nearest £.

2. Accounting Policies

The principal accounting policies are summarised below and have been consistently applied throughout the current and preceding year.

(a) The financial statements are prepared under the historical cost convention and in accordance with the 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 (FRS102) (effective 1[st] January 2019) – (Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), and the Companies Act 2006.

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

After making enquiries, the Trustees have a reasonable expectation that the charity has adequate resources and no material uncertainties to continue its activities for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements as outlined in the Trustees report.

A separate income and expenditure account has not been prepared as the figures comprising net expenditure for the year shown in the Statement of Financial Activities give the information required under the Companies Act 2006, together with details of other recognised gains and losses.

(b) Fund accounting
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
Restricted funds comprise funds donated by members for expenditure on Festival, Assistance and Youth.
(c) Income
Income is recognised in the SOFA when the charity is legally entitled to the income, it is probable that the income will be received, and the amount can be quantified with reasonable accuracy.
Voluntary income received by way of donations and gifts is recognised in the Statement of Financial Activities (“the SOFA”) when received.

Page 18

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

(d) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised when there is a constructive obligation to pay for expenditure.

Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it related.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes all costs excluding governance costs.
Subsidy payments are made to members of the congregation in need, at the
discretion of the trustees.
Staff costs are allocated to the expenditure heads on the basis of estimated staff time incurred.
Admin costs are allocated to the expenditure heads on a percentage basis.
(e) Fixed assets

Fixed assets are stated at cost less accumulated depreciation. Fixed assets with a cost below £1,000 are not capitalised.

Depreciation is provided on all tangible fixed assets held by the charity for its own use at the following rates:

Computer software	-	2 years straight line
Fixtures and fittings	-	20% p.a. on cost
Equipment	-	20% p.a. on cost
Boat	-	20% p.a. on cost
Leasehold improvements	-	over the remaining life of the lease

(f) Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date, based upon valuations provided by fund managers.

All gains and losses are taken to the Statement of Financial Activities as they arise.

(g) Taxation

Income is applied exclusively to charitable purposes and therefore the charity is entitled to the exemption from tax afforded by the Corporation Tax Act 2010.

(h) Pensions

Pension contributions are paid into personal pension schemes on the advice of independent financial advisors. Pension costs are charged to the Statement of Financial Activities account on an accrual’s basis.

(I) Operating leases

Rentals under operating leases are charged on a straight-line basis over the lease term.

Page 19

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

( J) Financial Instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the charitable company after deducting all its liabilities.

3. Judgements in Applying Accounting Policies and Key Sources of Estimation Uncertainty

In the application of the charitable company's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts 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 were no judgement or material estimation uncertainties affecting the reported financial performance in the current or prior year.

4. Donations, gifts and legacies

Donations Legacies		2025 £ 816,014 - 816,014	2024 £ 1,719,927 - 1,719,927

The charity receives its income from the members of The Church.

5. Other income

There was no other income during the year.

6. Net Income/ (Expenditure) for the Year

This is stated after charging:	2025	2024
	£	£
Auditor’s remuneration	13,860	11,400
Operating leases – office rentals	33,380	28,323

Page 20

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

7. Analysis of Total Resources Expended

2025 Staff Costs £ Direct charitable expenditure: Local congregations 198,959 Media 3,592 Festival 42,527 Assistance - International 53,401 Youth 40,956 Allocated Costs 45,855 Governance costs - 385,289 2024 Staff Costs £ Direct charitable expenditure: Local congregations 201,891 Media 3,645 Festival 43,154 Assistance - International 54,187 Youth 41,558 Allocated Costs 46,532 Governance costs - 390,967	Direct Costs £ 129,254 - 15,813 81,836 126,535 4,320 - 15,060 372,818 Other Direct Costs £ 144,624 - 91,962 15,276 125,384 16,620 - 11,400 405,266	Allocated Costs £ 35,614 17,807 29,679 - - 35,614 (45,855) - 72,859 Allocated Costs £ 33,886 16,943 28,239 - - 33,887 (46,532) - 66,423	Total 2025 £ 363,827 21,399 88,019 81,836 179,936 80,889 - 15,060 830,966 Total 2024 £ 380,401 20,588 163,355 15,276 179,571 92,065 - 11,400 862,656

Page 21

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

8. Employees and Staff Costs

Salaries and wages National insurance Pension costs Other staff costs – health and life insurance	2025 £ 338,646 26,275 8,014 12,354 385,289	2024 £ 347,731 25,732 8,435 9,069 390,967

The average monthly number of employees during the period was 13 (2024: 17) of whom 4 were part time (equivalent to four full time).

Salaries of £78,806 (2024: £80,216) and pension costs of £1,163 (2024: £1,163) relate to the key management personnel.

No employee is paid at or above £60,000 a year.

During the financial year, the charitable company made a termination payment of £6,359.

9. Tangible Fixed Assets

Leasehold Improvements Cost At 1stApril 2024 6,888 3,996 Additions - At 31stMarch 2025 6,888 Depreciation At 1stApril 2024 6,888 Charge in the year - At 31stMarch 2025 6,888 Net book value At 31stMarch 2025 - At 31stMarch 2024 -		Boat 45,276 - 3,996 3,996 - 3,996 - -	Office Equipment 1,451 - 45,276 43,943 1,290 45,233 43 1,333	Computer Software 57,611 - 1,451 1,451 - 1,451 - -		Total - 57,611 56,278 1,290 57,568 43 1,333

The assets above are used primarily in the administration of the Church.

Page 22

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

10. Fixed asset investments

Market value at 1stApril 2024 Additions Loss on investments Market value at 31st March 2025 The investment assets are held: UK other securities Cash held for investment Total Historical cost: At 31stMarch 2025	Investments £ 753,656 1,750,000 (39,332) 2,464,324 2025 £ 964,324 1,500,000 2,464,324 £ 2,450,000

In the year charity purchased units in the COIF Charities Investment Fund Inc Investments are held primarily to provide an investment return for the charity.

11. Debtors Other debtors Prepayments and accrued income 12. Creditors: amounts falling due within one year Trade creditors Taxation and social security Other creditors Accruals	2025 £ 48,644 6,180 54,824 2025 £ 1,353 7,479 - 32,156 40,988		2024 £ 161,894 8,047 169,941 2024 £ 1,288 8,396 - 11,640 21,324

Page 25

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

13. Analysis of Net Assets by Fund 2025 Fixed assets Current assets Current liabilities 2024 Fixed assets Current assets Current liabilities	Restricted Funds £ - 39,236 - 39,236 Restricted Funds £ - 70,148 - 70,148	Unrestricted Funds £ 2,464,367 846,392 (40,988) 3,269,771 Unrestricted Funds £ 754,989 2,456,769 (21,324) 3,190,434	Total £ 2,464,367 885,628 (40,988) 3,309,007 Total £ 754,989 2,526,917 (21,324) 3,260,582

14. Restricted Funds

Festival Assistance Youth Festival Assistance Youth	Balance 1st April 2024 £ - 70,148 - 70,148 Balance 1st April 2023 £ - 70,148 - 70,148	Movement in Resources Incoming £ 22,838 50,924 3,171 76,933 Movement in Resources Incoming £ 24,168 15,276 3,227 42,671	Movement in Resources Outgoing £ (88,019) (81,836) (80,889) (250,744) Movement in Resources Outgoing £ (24,168) (15,276) (14,053) (53,497)		T/fers £ 65,181 - 77,718 142,899 T/fers £ - - 10,826 10,826	Balance 31st March 2025 £ - 39,236 - 39,236 Balance 31st March 2024 £ - 70,148 - 70,148

Restricted funds and their purposes:

Festival - for the funding of the annual holy days, principally the Feast of Tabernacles. Assistance - for assisting needy congregational members in the UK and developing countries. Youth - for the funding of youth activities including but not limited to summer camp.

Page 24

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

15. Transactions with Trustees and Related Persons

Trustees are reimbursed actual costs necessarily incurred on church business. Messrs George Delap, Paul Roberts, David Brocklehurst, John Tompsett, Daniel Tompsett, David Hulme, Christopher Howard and Robin Hurd were respectively reimbursed £363 (2024: £1070), £Nil(2024: £Nil), £13,128 (2024: £21,087), £Nil (2024: £Nil ), £160 (2024:£Nil) £Nil (2024: £Nil), £6,198 (2024: £8,339), £nil (2024: £Nil) during the year. The charity's memorandum and articles allow for up to 50% of the Trustees to be paid employees of the Church. At the year-end, within creditors the charity owed £Nil (David Brocklehurst £Nil). The following received salaries and pensions for the performance of their normal duties as follows:

2025 2024

G. Delap D. Brocklehurst C. Howard	Salary £ - 45,003 17,884	Pension £ - 1,163 -	Salary £ 20,804 45,003 17,884	Pension £ - 1,163 -

Some Trustees’ wives are part-time employees of the Church and, as such, receive a small monthly allowance. The total salaries the year were as follows:

L. Delap C. Brocklehurst H. Howard	2025 Salary £ - 6,000 600	Pension £ - - -	2024 Salary £ 6,000 6,000 600	Pension £ - - -

16. Operating Leases

The Church had total commitments under non-cancellable operating leases as follows:

When payable: In less than one year Between one and five years	Land and Buildings 2025 2024 £ £ 14,250 14,250 45,600 68,400 59,850 18,375

17. Indemnity Insurance

The charity has not taken indemnity insurance in respect of its Trustees.

Page 25

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[ST] MARCH 2024

18. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per the statement of financial activities) Net movement in funds Adjustment for: Depreciation (Gains)/losses on investments Interest from investments Decrease/(increase) in debtors Increase/(decrease) in creditors	2025 £ 87,757 1,290 (39,332) (25,776) 115,117 19,664 158,720	2024 £ 966,963 1,247 (53,656) (13,365) 142,190 4,538 1,047,917

19. Events after the end of the period

In April 2025, £1,500,000 was invested in Brewin Dolphin. This amount is included in Investments at the balance sheet date as it was designated as such by the Trustees before the year end.

Page 26

CHURCH OF GOD - UNITED KINGDOM

REPORT AND FINANCIAL STATEMENTS

31[st] MARCH 2025

Charity Registration No (England and Wales): 1059248 Charity Registration No (Scotland): SC039469 Company Number: 03121130

Contents	Page
Report of the trustees	1 - 9
Independent auditor’s report	10-13
Statement of financial activities for the year ended 31stMarch 2025	14
Comparative statement of financial activities	15
Balance sheet	16
Statement of cash flows	17
Notes to the financial statements	18 - 26

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

The Trustees are pleased to present their report together with their financial statements for the year ended 31[st] March 2025.

1. Reference and Administrative Details

Charity Registration No (England and Wales): 1059248

Charity Registration No (Scotland):

SC039469

Company Number: 03121130

Principal Office: The Forge, Manor Farm Courtyard Main Street West Hagbourne Didcot Oxfordshire OX11 0ND

(a) Advisers

Bankers

Royal Bank of Scotland Plc Drummond House (FH) Branch Customer Service Centre Drummond House 1 Redheughs Avenue Edinburgh EH12 9JN

Solicitors

None designated as of this report

Auditors

UHY Ross Brooke Suite I Windrush Court Abingdon Business Park Abingdon OX14 1SY

Independent Financial Advisers

Peter Manduell & Co Financial Services Ltd. Hamilton House, 17A Cedar Rd Sutton

Surrey SM2 5DA

Page 1

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

1. Reference and Administrative Details (Continued)

(b) Charity Trustees

The directors of the Charity are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

The Trustees, who were also the key management personnel, serving during the year and since the year end are as follows:

Chairman David Hulme Deputy Chairman David Brocklehurst Christopher Howard Robin Hurd Paul Roberts John Tompsett Daniel Tompsett

*denotes an employed trustee (key management)

2. Structure, Governance and Management

(a) Governing Document

(b) Appointment of Trustees

(c) Trustee Induction and Training

Page 2

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

2. Structure, Governance and Management (Continued)

(d) Organisation

(e) Related Parties

For geographical and cultural reasons, COG-UK has often been used as a vehicle through which COG, aIC has pursued its mission in countries other than the United States and the United Kingdom.

(f) Risk Management

3. Objectives and Activities

(a) Objects of COG-UK

Page 3

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

3. Objectives and Activities (Continued)

(b) Mission Statement

The mission of the Church of God-UK is to proclaim the good news of the Kingdom of God in all the world as a witness and to take care of those whom God calls into His Church through Jesus Christ.

(c) Employees

(d) Activities/Strategies

Activities of COG-UK which support its principal objects and mission are:

to make, teach and give pastoral care to, disciples of the Church
to educate the public with respect to the good news of the Kingdom of God and teach its applicability to their everyday life

Strategies of COG-UK to achieve its principal objects and mission include:

to train and provision ministers to pastor congregations of the Church
to organise assemblies and educational and social activities connected with the objects
to pay reasonable remuneration, costs and/or expenses for all persons engaged or preparing or training to be engaged in the promotion of the gospel
to provide financial and ministerial support in nations, other than the United Kingdom, where the Church has congregations or sponsors programs
to publish with the use of multimedia, including the printed word, video and the Internet, educational material for public dissemination
to conduct public lectures and meetings to educate and inform the public

Page 4

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

4. Achievements and Performance

Church

The number of congregations in the United Kingdom and its dependencies is eleven.

Attendance:

Membership within the UK remained stable.

Member Services

Transcripts

Bible Studies by Computer

Pastors continue to take advantage of the wide uptake of Zoom within their areas to provide Bible Studies remotely.

Access to ministry is by the usual technologies. The realisation that there is easy access when needed continues to prove very reassuring and effective for the members.

Page 5

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

4. Achievements and Performance (Continued)

Feast of Tabernacles

The annual Feast of Tabernacles was held 16[th] October - 24[th] October 2024 at Venue Cymru, Llandudno, North Wales.

Youth

Summer Camp

The 2024 Summer Camp was held from 28[th] July to 4[th] August 2024, returning to Hooke Court.

There were no health or safety incidents reported throughout the programme, and it ended with the customary formal dinner as in past years.

International

UK personnel continue to provide pastoral support in international areas.

In person visits were scheduled, with support still provided online.

==> picture [438 x 70] intentionally omitted <==

Page 6

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

4. Achievements and Performance (Continued)

In Anglophone West Africa, the Church's resident Ghanaian pastor held regular Sabbath services and Bible studies for the congregations in Ghana and Nigeria via Zoom as internet connections permitted.

Media

5. Financial Review

(a) Indigenous income and results for the year

This source of income remained unchanged compared with the previous year. The income of the Church is largely derived from its congregational members, with occasional contributions from non-members.

(b) Investment Powers and Policy.

The Charity’s constitution allows the Trustees to invest in any way they wish.

Page 7

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

5. Financial Review (Continued)

(c) Reserves Policy

The balance of the restricted fund at 31[st] March 2025 is £39,236 (2024: £70,148).

6. Plans for Future Periods

7. Trustees’ responsibilities in relation to the financial statements

select suitable accounting policies and then apply them consistently;
make judgments and estimates that are reasonable and prudent;
follow applicable accounting standards, subject to any material departures disclosed and explained in the accounts;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

Page 8

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

REPORT OF THE TRUSTEES YEAR ENDED 31[st] MARCH 2025

8. Charity Trustees’ Statement

In accordance with company law, as the company’s directors, we certify that:

So far as we are aware, there is no relevant audit information of which the company’s auditors are unaware; and
As the directors of the company, we have taken all steps that we ought to have taken, in order to make ourselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

Basis of preparation

==> picture [118 x 82] intentionally omitted <==

----- Start of picture text -----
DAVID HULME
AV ULME
Chairman
Chairman
On behalf of the Trustees
On behalf of the Trustees
----- End of picture text -----

Page 9

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF CHURCH OF GOD – UNITED KINGDOM

Opinion

In our opinion the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31[st] March 2025, and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

Page 10

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF CHURCH OF GOD – UNITED KINGDOM

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemption in preparing the trustees’ report and take advantage of the small companies exemption from the requirement to prepare a strategic report.

Responsibilities of trustees

Auditor’s responsibilities for the audit of the financial statements

Page 11

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF CHURCH OF GOD – UNITED KINGDOM

We have considered:
the nature of the charity and sector, control environment and operating performance;
the charity’s own assessment, including assessments made by key management, of the risks that irregularities may occur either as a result of fraud or error;
any matters we identified having reviewed the charity’s policies and procedures relating to:
- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
- the internal controls established to mitigate risks of fraud or noncompliance with laws and regulations;
the matters discussed amongst the audit engagement team.

Page 12

CHURCH OF GOD - UNITED KINGDOM (Company Number: 03121130)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF CHURCH OF GOD – UNITED KINGDOM

Use of our report

Caroline Webster FCA (Senior Statutory Auditor) for and on behalf of UHY Ross Brooke, Statutory Auditor Suite I, Windrush Court, Abingdon Business Park, Abingdon OX14 1SY

Date………………….. 11/08/2025

UHY Ross Brooke is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

Page 13

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

STATEMENT OF FINANCIAL ACTIVITIES (Including an income and expenditure account) YEAR ENDED 31[st] MARCH 2025

Unrestricted Note Funds £ Income and endowments from: General donations & legacies 4 816,014 Restricted donations: Festival - Assistance - Youth - Investments Deposit interest 25,776 Other Income 5 - Total 841,790 Expenditure on: Charitable activities: Local congregations 363,827 Media 21,399 Festival - Assistance - International 179,936 Youth - Other expenditure 15,060 Total 7 580,222 Net Income 261,568 Transfers between funds (142,899) Loss on investments (39,332) Net Movement in Funds 79,337 Total funds brought forwards 3,190,434 Total funds carried forwards3,269,771	Restricted Funds £ - 22,838 50,924 3,171 - - 76,933 - - 88,019 81,836 - 80,889 - 250,744 (173,811) 142,899 - (30,912) 70,148 39,236	Total 2025 £ 816,014 22,838 50,924 3,171 25,776 - 918,723 363,827 21,399 88,019 81,836 179,936 80,889 15,060 830,966 87,757 - (39,332) 48,425 3,260,582 3,309,007	Total 2024 £ 1,719,927 24,168 15,276 3,227 13,365 - 1,775,963 380,401 20,588 163,355 15,276 179,571 92,065 11,400 862,656 913,307 53,656 966,963 2,293,619 3,260,582

All the above amounts relate to continuing activities. The charitable company has no recognised gains and losses other than the net movement in funds in the year.

The notes on pages 18 to 26 form part of these financial statements

Page 14

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

STATEMENT OF FINANCIAL ACTIVITIES (Including an income and expenditure account) YEAR ENDED 31[st] MARCH 2024

Unrestricted Note Funds £ Income and endowments from: General donations 4 1,719,927 Restricted donations: Festival - Assistance - Youth - Investments Deposit interest 13,365 Other Income 5 - Total 1,733,292 Expenditure on: Charitable activities: Local congregations 380,401 Media 20,588 Festival 139,187 Assistance - International 179,571 Youth 78,012 Other expenditure 11,400 Total 7 809,159 Net Income 924,133 Transfers between funds (10,826) Gains on investments 53,656 Net Movement in Funds 966,963 Funds at 1stApril 2023 2,223,471 Funds at 31st March 2024 3,190,434	Restricted Funds £ - 24,168 15,276 3,227 - - 42,671 - - 24,168 15,276 - 14,053 - 53,497 (10,826) 10,826 - - 70,148 70,148	Total 2024 £ 1,719,927 24,168 15,276 3,227 13,365 - 1,775,963 380,401 20,588 163,355 15,276 179,571 92,065 11,400 862,656 913,307 - 53,656 966,963 2,293,619 3,260,582	Total 2023 £ 1,621,591 28,811 7,932 2,577 715 - 1,661,626 296,567 17,662 145,026 7,932 187,941 74,522 9,600 739,250 922,376 - 922,376 1,371,243 2,293,619

The notes on pages 18 to 26 form part of these financial statements

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

BALANCE SHEET YEAR ENDED 31[st] MARCH 2025

	Note	2025	2025	2025	2024	2024
		£		£	£	£
Fixed Assets
Tangible fixed assets	9	43			1,333
Investments	10	2,464,324			753,656
			2,464,367			754,989
Current Assets
Debtors and prepayments	11	54,824			169,941
Cash at bank		830,804			2,356,976
		885,628			2,526,917
Creditors, amounts falling
due within one year	12	(40,988)	(40,988)		(21,324)
Net Current Assets				844,640		2,505,593
Total Assets Less Current
Liabilities			3,309,007			3,260,582
Income Funds
Restricted funds	14			39,236		70,148
Unrestricted funds			3,269,771			3,190,434
Total Funds			3,309,007			3,260,582

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The notes on pages 18 to 26 form part of these financial statements

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

STATEMENT OF CASH FLOWS YEAR ENDED 31[st] MARCH 2025

2024
£
1,047,917
(2,580)
13,365
(700,000)
(689,215)
358,702
1,998,274
2,356,976

The notes on pages 18 to 26 form part of these financial statements

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

General Information

The financial statements have been prepared in pounds sterling and the figures are rounded to the nearest £.

2. Accounting Policies

The principal accounting policies are summarised below and have been consistently applied throughout the current and preceding year.

(a) The financial statements are prepared under the historical cost convention and in accordance with the 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 (FRS102) (effective 1[st] January 2019) – (Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), and the Companies Act 2006.

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

(b) Fund accounting
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
Restricted funds comprise funds donated by members for expenditure on Festival, Assistance and Youth.
(c) Income
Income is recognised in the SOFA when the charity is legally entitled to the income, it is probable that the income will be received, and the amount can be quantified with reasonable accuracy.
Voluntary income received by way of donations and gifts is recognised in the Statement of Financial Activities (“the SOFA”) when received.

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NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

(d) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised when there is a constructive obligation to pay for expenditure.

Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it related.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes all costs excluding governance costs.
Subsidy payments are made to members of the congregation in need, at the
discretion of the trustees.
Staff costs are allocated to the expenditure heads on the basis of estimated staff time incurred.
Admin costs are allocated to the expenditure heads on a percentage basis.
(e) Fixed assets

Fixed assets are stated at cost less accumulated depreciation. Fixed assets with a cost below £1,000 are not capitalised.

Depreciation is provided on all tangible fixed assets held by the charity for its own use at the following rates:

Computer software	-	2 years straight line
Fixtures and fittings	-	20% p.a. on cost
Equipment	-	20% p.a. on cost
Boat	-	20% p.a. on cost
Leasehold improvements	-	over the remaining life of the lease

(f) Investments

All gains and losses are taken to the Statement of Financial Activities as they arise.

(g) Taxation

Income is applied exclusively to charitable purposes and therefore the charity is entitled to the exemption from tax afforded by the Corporation Tax Act 2010.

(h) Pensions

(I) Operating leases

Rentals under operating leases are charged on a straight-line basis over the lease term.

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

( J) Financial Instruments

3. Judgements in Applying Accounting Policies and Key Sources of Estimation Uncertainty

There were no judgement or material estimation uncertainties affecting the reported financial performance in the current or prior year.

4. Donations, gifts and legacies

Donations Legacies		2025 £ 816,014 - 816,014	2024 £ 1,719,927 - 1,719,927

The charity receives its income from the members of The Church.

5. Other income

There was no other income during the year.

6. Net Income/ (Expenditure) for the Year

This is stated after charging:	2025	2024
	£	£
Auditor’s remuneration	13,860	11,400
Operating leases – office rentals	33,380	28,323

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

7. Analysis of Total Resources Expended

2025 Staff Costs £ Direct charitable expenditure: Local congregations 198,959 Media 3,592 Festival 42,527 Assistance - International 53,401 Youth 40,956 Allocated Costs 45,855 Governance costs - 385,289 2024 Staff Costs £ Direct charitable expenditure: Local congregations 201,891 Media 3,645 Festival 43,154 Assistance - International 54,187 Youth 41,558 Allocated Costs 46,532 Governance costs - 390,967	Direct Costs £ 129,254 - 15,813 81,836 126,535 4,320 - 15,060 372,818 Other Direct Costs £ 144,624 - 91,962 15,276 125,384 16,620 - 11,400 405,266	Allocated Costs £ 35,614 17,807 29,679 - - 35,614 (45,855) - 72,859 Allocated Costs £ 33,886 16,943 28,239 - - 33,887 (46,532) - 66,423	Total 2025 £ 363,827 21,399 88,019 81,836 179,936 80,889 - 15,060 830,966 Total 2024 £ 380,401 20,588 163,355 15,276 179,571 92,065 - 11,400 862,656

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

8. Employees and Staff Costs

Salaries and wages National insurance Pension costs Other staff costs – health and life insurance	2025 £ 338,646 26,275 8,014 12,354 385,289	2024 £ 347,731 25,732 8,435 9,069 390,967

The average monthly number of employees during the period was 13 (2024: 17) of whom 4 were part time (equivalent to four full time).

Salaries of £78,806 (2024: £80,216) and pension costs of £1,163 (2024: £1,163) relate to the key management personnel.

No employee is paid at or above £60,000 a year.

During the financial year, the charitable company made a termination payment of £6,359.

9. Tangible Fixed Assets

Leasehold Improvements Cost At 1stApril 2024 6,888 3,996 Additions - At 31stMarch 2025 6,888 Depreciation At 1stApril 2024 6,888 Charge in the year - At 31stMarch 2025 6,888 Net book value At 31stMarch 2025 - At 31stMarch 2024 -		Boat 45,276 - 3,996 3,996 - 3,996 - -	Office Equipment 1,451 - 45,276 43,943 1,290 45,233 43 1,333	Computer Software 57,611 - 1,451 1,451 - 1,451 - -		Total - 57,611 56,278 1,290 57,568 43 1,333

The assets above are used primarily in the administration of the Church.

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

10. Fixed asset investments

Market value at 1stApril 2024 Additions Loss on investments Market value at 31st March 2025 The investment assets are held: UK other securities Cash held for investment Total Historical cost: At 31stMarch 2025	Investments £ 753,656 1,750,000 (39,332) 2,464,324 2025 £ 964,324 1,500,000 2,464,324 £ 2,450,000

In the year charity purchased units in the COIF Charities Investment Fund Inc Investments are held primarily to provide an investment return for the charity.

11. Debtors Other debtors Prepayments and accrued income 12. Creditors: amounts falling due within one year Trade creditors Taxation and social security Other creditors Accruals	2025 £ 48,644 6,180 54,824 2025 £ 1,353 7,479 - 32,156 40,988		2024 £ 161,894 8,047 169,941 2024 £ 1,288 8,396 - 11,640 21,324

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

13. Analysis of Net Assets by Fund 2025 Fixed assets Current assets Current liabilities 2024 Fixed assets Current assets Current liabilities	Restricted Funds £ - 39,236 - 39,236 Restricted Funds £ - 70,148 - 70,148	Unrestricted Funds £ 2,464,367 846,392 (40,988) 3,269,771 Unrestricted Funds £ 754,989 2,456,769 (21,324) 3,190,434	Total £ 2,464,367 885,628 (40,988) 3,309,007 Total £ 754,989 2,526,917 (21,324) 3,260,582

14. Restricted Funds

Festival Assistance Youth Festival Assistance Youth	Balance 1st April 2024 £ - 70,148 - 70,148 Balance 1st April 2023 £ - 70,148 - 70,148	Movement in Resources Incoming £ 22,838 50,924 3,171 76,933 Movement in Resources Incoming £ 24,168 15,276 3,227 42,671	Movement in Resources Outgoing £ (88,019) (81,836) (80,889) (250,744) Movement in Resources Outgoing £ (24,168) (15,276) (14,053) (53,497)		T/fers £ 65,181 - 77,718 142,899 T/fers £ - - 10,826 10,826	Balance 31st March 2025 £ - 39,236 - 39,236 Balance 31st March 2024 £ - 70,148 - 70,148

Restricted funds and their purposes:

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] MARCH 2025

15. Transactions with Trustees and Related Persons

2025 2024

G. Delap D. Brocklehurst C. Howard	Salary £ - 45,003 17,884	Pension £ - 1,163 -	Salary £ 20,804 45,003 17,884	Pension £ - 1,163 -

Some Trustees’ wives are part-time employees of the Church and, as such, receive a small monthly allowance. The total salaries the year were as follows:

L. Delap C. Brocklehurst H. Howard	2025 Salary £ - 6,000 600	Pension £ - - -	2024 Salary £ 6,000 6,000 600	Pension £ - - -

16. Operating Leases

The Church had total commitments under non-cancellable operating leases as follows:

When payable: In less than one year Between one and five years	Land and Buildings 2025 2024 £ £ 14,250 14,250 45,600 68,400 59,850 18,375

17. Indemnity Insurance

The charity has not taken indemnity insurance in respect of its Trustees.

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CHURCH OF GOD – UNITED KINGDOM (Company number: 03121130)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[ST] MARCH 2024

18. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per the statement of financial activities) Net movement in funds Adjustment for: Depreciation (Gains)/losses on investments Interest from investments Decrease/(increase) in debtors Increase/(decrease) in creditors	2025 £ 87,757 1,290 (39,332) (25,776) 115,117 19,664 158,720	2024 £ 966,963 1,247 (53,656) (13,365) 142,190 4,538 1,047,917

19. Events after the end of the period

In April 2025, £1,500,000 was invested in Brewin Dolphin. This amount is included in Investments at the balance sheet date as it was designated as such by the Trustees before the year end.

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Private & Confidential

The Trustees CHURCH OF GOD – UNITED KINGDOM The Forge, Manor Farm Courtyard West Hagbourne Didcot Oxfordshire OX11 0ND Dear Trustees

REPORT TO MANAGEMENT

During the course of our audit for the year ended 31 March 2025, a number of matters arose which we consider should be brought to your attention.

Accompanying this letter is a memorandum noting these points together with any recommendations we have for possible improvements which could be made.

These matters came to light during the course of our normal audit tests which are designed to assist us in forming our opinion on the financial statements. Our tests may not necessarily disclose all errors or irregularities and should not be relied upon to do so. However, if any irregularity did come to our attention during our audit tests, we would, of course, inform you immediately.

We would be grateful if you could enter management’s comments against each point under the "management response" column of the memorandum and return it to us in due course.

We have complied with the Financial Reporting Council’s Ethical Standard and all threats to our independence, as identified to you in our planning communication letter dated 30[th] April 2025, have been properly addressed through appropriate safeguards. No additional facts or matters have arisen during the course of the audit that we wish to draw to your attention and we confirm that we are independent and able to express an objective opinion on the financial statements.

This report has been prepared for the sole use of the trustees and must not be shown to third parties without our prior consent. No responsibilities are accepted by UHY Ross Brooke towards any party acting or refraining from action as a result of this report.

Finally, we would like to express our thanks to all members of the charity’s personnel who assisted us in carrying out our work.

Yours faithfully

Caroline Webster

UHY Ross Brooke

SIGNIFICANT MATTERS RELEVANT TO OUR AUDIT FOR THE YEAR ENDED 31 March 2025

Audit approach

There were no changes to our audit approach as set out to you in our letter dated 30 April 2025

Summary of significant audit findings

Significant risk area identified at planning	Findings and recommendations	Management response
Misstatement through inappropriate Revenue Recognition	We have agreed income to supporting documentation and ensured income is recognised correctly. We reviewed post year- end income
Fraud due to Management Override of controls	We reviewed journal entries and estimates, such as accruals; no issues to report.
Inappropriate use of the Going Concern assumption	We confirm that the going-concern assumption is appropriate
Incomplete disclosure of Related Party Transactions	Transactions with trustees and other related parties were reviewed; we did not identify any further transactions which required disclosure.

Update on prior year audit findings

Issue identified	Findings and recommendations	Management response
Risk Register	During the planning stages of the audit we noted that the charitable company does not have a risk register. We recommend that the charitable company produces a risk register as its best practice and it will assist in monitoring the risks faced by the entity. Update on prior year We have now received a copy of the risk register, no further work required.
Gift Aid Declarations	During the course of the audit work it was noted from the income sample selected that one of the gift aid declarations dated back to early 2000’s. There is a risk that the charitable company could incorrectly claim gift aid on an individual donation which it is not entitled to. We recommend that either the email sent to the client is kept with the gift aid declaration of new declarations are obtained. Update on prior year No changes , point still relevant for the year ended 31 March 2025

Income	It was noted that from the income sample selected that as monies ( mainly cheques and some cash) were received via post there was a risk that this could go astray in the post and therefore the charity does receive all the donations which it is are entitled to. We recommend that were possible donors are encouraged to donate via bacs. Update on Prior year Minimal cash received , point still relevant for the year-ended 31 March 2025
Subsidy payments – no formal process in place	During the course of the audit , we found several instances were subsidy payments were made to various congregations worldwide. There is not a formal process in place to apply for these subsidy payments and no formal authorisation process. We recommend that a formal process is implemented to apply for subsidy payments. Also, these should be authorised by trustees and noted in the minutes. Update on prior year In the year new subsidies have been agreed in the minutes, however there is still no formal process in place . Therefore this point is still relevant for 31 March 2025
Subsidy payments – supporting documentation	Whilst completing our audit fieldwork , we selected a sample of four subsidy payments. For these four payments the information was not to hand and it had to be requested from the relevant affiliated Church abroad. It is important to confirm that the expenditure is being used for charitable purposes. We recommend that supporting documentation is obtained at the time detailing/confirming how the monies provided have been spent. Update on prior year Some improvements , but the charitable company still needs to ensure that they hold supporting documentation forallsubsidies.
Donations	During the course of the audit we identified a large donation, this donation had been paid into the bank via bacs. There was no supporting documentation for this

	donation and no evidence that the source of the donors income had been confirmed. There is a risk that it could be allocated incorrectly between restricted and unrestricted. We recommend that for all donations above £5,000 you obtain documentation in the form of an email or letter from the donor confirming the amount, restricted or unrestricted. Also , we recommend that for large donations you regularly confirm the donors source of income Update on prior year No change, email confirmation had to be obtained during the course of the audit for the year-ended 31 March 2025.
Bank Statement	A year-end bank statement was requested for one of the charities bank accounts. Unfortunately, the last bank statement available for this account was dated the 31 March 2020. There is a risk that income and expenditure could be understated. We recommend that you ensure that you have all the bank statements for all bank accounts so you can ensure that all income and expenditure has been accounted for. Update on prior year No changes , point still relevant for the year ended 31 March 2025

Current year audit findings

Issue identified	Findings and recommendations	Management Response
Trustees not uptodate on the Charity Commission and Companies House websites	During the course of the audit , it was noted that George Delap resigned at 31 March 2024. Per companies house this was not updated until the 11thJune 2024 and per the Charities Commission George Delap is still a trustee. It is a legal requirement to ensure that Companies House and Charity Commission are updated for any changes on timely basis.
Incorrect allocation of expenditure	During the course of the audit a couple of instances were found were international subsidy transactions had been incorrectly allocated to bankcharges.

	There is a risk that the board of trustees decisions will be made based on incorrect information. We recommend that the on a monthly basis Quickbooks is reviewed to ensure that costs have been allocated correctly by the bookkeeper.
Bank reconciliation	The year-end bank reconciliation prepared by the bookkeeper is not being reviewed by the office manager. There is a risk that errors or missing items are not identified in a timely manner. We recommend that the bank reconciliation produced by the bookkeeper is reviewed on a monthly basis, this is good practice.
Quarterly reconciliations between Quickbooks and Aplos	During the course of the audit, we noted that a new database “Aplos” had been implemented in the year. It was noted that only an annual reconciliation is performed. We found for one item traced from Aplos to Quickbooks, the wrong amount had been posted. There is a risk that any errors will be not be identified in and a timely manner and could lead to income being under/overstated. We recommend that quarterly reconciliation are performed as a minimum if not monthly between Aplos and Quickbooks .This will ensure that any discrepancies are identified and can be rectified promptly
Gift aid remittances not retained	During the course of the audit, we noted that the charity was unable to provide several gift aid remittances. There is a risk that lack of documentation indicates a lapse in good governance. We recommend that remittances are retained.

Internal controls

The purpose of the audit was for us to express an opinion on the financial statements. The audit included consideration of internal controls relevant to the preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control. Our audit is, therefore, not designed to identify all control weaknesses. All matters to note are listed above.

Summary of audit differences and letter of representation

We have separately provided a letter of management representations required in connection with our audit. Within this letter is a schedule of the unadjusted misstatement noted during out work.

Anticipated audit report

We have provided an unmodified audit report for the year, subject to the satisfactory clearance of any outstanding/unresolved the matters outlined in this report.

Yours faithfully

UHY Ross Brooke