2025-09-02-accounts - Fresh Fire Ministries

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FRESH FIRE MINISTRIES

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 2[ND] SEPTEMBER 2025

REGISTERED CHARITY NUMBER: 1061235

FRESH FIRE MINISTRIES 342 – 344 LONDON ROAD MITCHAM SURREY CR 3ND

INDEX Page Legal & Administrative Details 1 Trustee’s Report 2-3 Independent Examiner’s Report 4 Statement of Financial Activities 5 Balance Sheet 6 Notes on the financial Statements 7- 10

FRESH FIRE MINISTRIES

LEGAL & ADMINISTRATIVE DETAILS YEAR ENDED 2[ND] SEPTEMBER 2025

ADDRESS FOR CORRESPONDENCE

342 – 344 LONDON ROAD MITCHAM CR4 3FH

REGISTERED CHARITY NUMBER

1061235

GOVERNING DOCUMENT

DECLARATION OF TRUST 2[ND] FEBRUARY 1997.

TRUSTEES/ DIRECTORS

MRS EBI AJUKA MR ABIODUN ADETONA MRS ANGELA SEGUN

PRINCIPAL BANKERS

LLOYDS BANK PLC 25 GRESHAM STREET LONDON EC2V 7HN

INDEPENDENT EXAMINER

BENJAMIN KODUA 95 MILES ROAD MITCHAM SURREY CR4 3FH

FRESH FIRE MINISTRIES

TRUSTEES’ REPORT YEAR ENDED 2[ND] SEPTEMBER 2025

The trustees are pleased to present their report for the year ended 2[nd] September 2025 for the charity, FRESH FIRE MIISTRIES with Charity Number 1061235.

The Trustees of the charity are: Mrs Ebi Ajuka Mrs Angela Segun Mr Adetona Abiodun

The principal address of the charity is : 342 – 344 London road Mitcham Surrey CR4 3ND

OBJECTIVES AND ACTIVITIES

The main object of the charity is advancing the Christian faith worldwide in accordance with the doctrines set out in the statement of beliefs and to relieve poverty and sickness arising from natural disaster or conflict in any part of the world. The trustees can confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Church is governed by a leadership team on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position. It has a trust deed that was executed on 2[nd] February 1997.

ACHIEVMENTS AND PERFORMANCE

The church continues to develop itself in the community. The church also continues to hold regular services that are open to the general public. The church held successful conferences during the year, and it also helped to sponsor missionary work overseas. The church continues to support missionary work in Nicaragua and Burundi. The church welcomed new attendants into its congregation this year. It continues to support some of the needs of its community through evangelistic outreaches during the Christmas and Easter times. The church continues to hold its midweek services on Zoom as this has proven to reach more people in the community.

FINANCIAL REVIEW

The income of the church is above £81,000. This is a lower amount than the previous year however the costs have been well managed over this period. So the church hopes to continue its work in the coming year without any unnecessary financial constraints. The church used most of its income on the rent of the building and maintaining the building. It also spent money on paying council rates it and other bills on the building it uses for its worship services. It also supported missionary outreaches in Nicaragua and India.

FUTURE DEVELOPMENTS

The church plans to continue its outreach into the community by providing spiritual support and holding its regular worship services and yearly conferences. It will continue to assist the widows and orphans in Nigeria, Philippines, and Nicaragua.

RESERVE POLICY

It is the policy of the Church to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure. This provides sufficient funds to cover any emergency expenditures that may arise from time to time. The church will maintain this level throughout the year.

RISK MANAGEMENT

The charity have assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks.

TRUSTEE RESPONSIBILITIES

Under the Charities Act 2011,the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:

Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.
State whether the applicable accounting standards have been followed.
Prepare financial statements on an ongoing basis.

They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011.They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.

Approved by the Trustees on 29[th] June 2026 and signed on their behalf by:

Independent Examiner’s Report To the Trustees FRESH FIRE MINISTRIES

I report on the accounts of the church for the year ended 2[nd ] September 2025 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.

Respective responsibilities of trustees and examiner

The trustees of the church are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act),does not apply. It is my responsibility to :

Examine the accounts under section 145 of the 2011 Act.
Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145(5)(b) of the 2011 Act.
State whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention;

(1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:
proper accounting records are kept( in accordance with section 130 of the 2011 Act
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 2011 Act: or
(2) to which , in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Benjamin Kodua Ephraim Consultancy Services 95 Miles Road Mitcham CR4 3FH 4

FRESH FIRE MINISTRIES

Statement of Financial Activities for the year ended 2nd September 2025

		Unrestricted	Total Funds	Total Funds
		Funds		2025	2024
Incoming ResourcesNote		£	£	£
from generated funds
Donations & Legacies	2	66779		66779	69774
Investment income	3	0		0	0
		66779		66779	69774
Other Income
Other		14385		14385	14123
Total Incoming		81164		81164	83897
Resources
Resources Expended
Charitable activities in furtherance of objectives
Charitable Activities	6	59,414		59,414	52140
Other	4	4200		4200	5250
Total Resources		63,614		63,614	57390
Expended
Net movement in funds		17,550		17,550	26507
Reconciliation of Funds
Total Funds brought forward		198356		198356	171849
Total Funds carried forward		215,906		215,906	198356

The above funds are all classed as to purpose All movements of funds and all recognised gains and losses are included above.

The notes on the accounts form part of these accounts.

FRESH FIRE MINISTRIES Balance Sheet as at 2nd September 2025

Note 2025 Fixed Assets £ Tangible fixed assets 5 4926 _ 4926 _ Current Assets Cash at bank and 192124 in hand Debtors & prepayments 18856 210980 Creditors:amounts falling due within one year Creditors & accruals 8 0 _ Net Current Assets 210980 _ Net Assets 215906 Unrestricted Funds 215906 _ TOTAL FUNDS 215906 _	2024 £ 4924 __ 4924
	___ 173068 20364
	193432 0
	___ 193432
	___ 198356 198356
	_ 198356 _

Approved by the trustees on 29th June 2026 and signed on their behalf by :

______

The notes on these accounts form part of these accounts

FRESH FIRE MINISTRIES

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 2[ND] SEPTEMBER 2025

1.1 Basis of Accounting

These accounts have been prepared under the historic cost convention with items Recognised at cost or transaction values otherwise stated in the relevant note(s) to These accounts. The accounts have been prepared in accordance with: The Statement of Recommended Practice: Accounting and Reporting by Charities Preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014.

1.2 Going Concern: The accounts are prepared on a going concern basis.

1.3 The accounts present a true and fair view and no change have been made to the accounting policies adopted.

1.4 No changes to the accounting estimates have occurred in the reporting period

1.5 No material prior year error have been identified in the reporting period.

Recognition of Income

These are included in the Statement of Financial Activities (SOFA) when:

The charity becomes entitled to resources;
It is more likely than not that the trustees will receive the resources;
The monetary value can be measured with sufficient reliability.

Grants and Donations

Grants and Donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 512 FRS102 SORP)

Tax reclaim on donations and gifts

Gift Aid receivable is included in the 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 in addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

EXPENDITURE AND LIABILITIES

Liability Recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Grants and Support Costs

Support costs have been allocated between the governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

FRESH FIRE MINISTRIES NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 2[ND] SEPTEMBER 2025

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

ASSETS

Tangible Fixed Assets for use by the charity

They are capitalised if they can be used for more than one year. They are valued at cost. The depreciation is calculated at 20% reducing balance method.

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash.

FRESH FIRE MINISTRIES Notes to the accounts for year ended 2nd September 2025

2 Voluntary Income

		Unrestricted	Unrestricted	Total fundsTotal funds	Total fundsTotal funds
		Funds		2025	2024
	Church collections	£		£	£
	Tithes and Offerings	66779		66779	69774
	Others		0	0	0
		______
	Total	66779		66779	69774
		______
3	Investment income
		Unrestricted		Total fundsTotal funds
		Funds £		2025/£	2024/£
	Bank Interest		0	0	0
4	Others		amount £/2025		Amount £/2024
	Overseas Mission work		3000		4594	Supporting missions
	Grants to individuals<£1000		600		256	Charitable giving
	Accountancy services		600		400	Promoting objectives
	Admin		0		0
	Total		4200		5250
			_________
5	Tangible Fixed Assets		Instrument	Fixtures	Equipment	Total 2025
	Cost		£	£	£	£
	At 03/09/2024		1566	3880	7353		12799
	Additions		0	0	1232		1232
			______
	At 02/09/2025		1566	3880	8585		14031
	Depreciation
	At 03/09/2024		1128	930	5817		7875
	charge for the year		87	590	553		1230
			______
	At 02/09/2025		1215	1520	6370		9105
	Net Book Value at 02/09/2025		351	2360	2215		4926
	Net Book Value at 03/09/2024		438	2950	1536		4924

FRESH FIRE MINISTRIES Notes to the accounts for year ended 2nd September 2025

Cost of Activities in	furtherance of Charity's Objectives	furtherance of Charity's Objectives
	2025/£	2024/£
Church supplies	784	1425
Maintenance/ Repair	714	728
Building rent	22000	22000
Water rates	407	2431
Professional fees	1461	1400
Transportation costs	15	269
Internet	301	413
Welfare	3322	2851
Church events	6415	5866
Light & Heat	1000	1206
Hotel	151	310
Insurance	626	632
Advertising	0	280
Waste services	0	35
Cleaning costs	1172	351
Depreciation	1230	1231
Charity donations	2805	1811
Travel costs	944	0
Business rates	3322	3019
Refreshments	844	70
Web hosting	172	87
Bank charges	101	89
Ministers Expenses	1400	2100
Media services	2056	2106
Subscriptions	237	230
Outreach costs	7935	1200
Total	59414	52140

No trustee received any payments during the financial year

8 Creditors: amounts falling due within one year Creditors 9 Debtors and Prepayments Tax recoverable Debtors Total 10	2025/£ 2024/£ 0 0 14856 13150 4000 5503
	______ 18856 18653