NEW INDIA CHURCH OF GOD (UK)
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ACCOUNTS
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Year ended 40 April 2025
INDEX TO ACCOUNTS
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|A\dministrative||nformation|i|
|Independent Examiners|Report|2|
|‘Trustees report|3-5|
|Keceipts & Payments Account|6|
|Notes|to accounts|7|
|Keceipts Analysis|8|
|Payment Analysis|9|
|Assets &|iabilities|10|
|Disbursement|of Funds|ii|
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NEW INDIA CHURCH OF GOD (UK) Administrative /nformation for ‘year ended30April 2O25
TR ISTEES
Stephen Page (Chairman) Steve A\rmah
Derek Bearfoot Carol Bearfoot Christine Clark
Brian Niblock
Paul Hollingworth (resigned 17 April 24) Nicholas Hughes (appointed 22 Nov 24) Abraham Singh (appointed 10 Dec 24) Alexander Bell (appointed 25 Feb 25)
REGISTRATION No. 1064407/0
Governing Document
Constitution & | rust [Deed 24 July 1997
ADDRESS
i4+ Mapledene Kemnal Road Chislehurst
BK7 6LX
Independent Examiner
Mr Kad Ferguson
BANKER
Barclays Bank ple
41 Woolwich New Road
Woolwich
London
S18 67
4]
Independent examiner’s report to the trustees of New India Church of God (UK) Trust
| report on the accounts of the Trust for the year ended 30 April 2025, which are set out on pages 1 to 10.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
| e | examine the accounts (under section 145 ofthe 2011 |
|---|---|
| Act); | |
| e | tofollow the procedures laid down in the general Directions given bythe Charity Commission under |
| section 145(5)(b) ofthe 2011 Act: and | |
| e | to statewhether particular matters havecome tomy attention. |
Basis of independent examiner’s report
My examination was carried out under section 145 of the Charities Act and in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from 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 no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
e to keep accounting records in accordance with section 130 of the 2011 Act; and e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act e have not been met: or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Karl Ferguson Signed: KornF684AFEF23004FC....DocuSigned by: Relevant professional qualification or body: Institute of Chartered Accountants England & Wales Address: 4 Streamside Close, Bromley, Kent, BR2 9BH
Date: 05-01-26
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NEW INDIA CHURCH OF GOD (UK)
Annual Report - year ended 30 April 2025
New India Church of God (UK) had an income of £191,380 in the year and is eligible for an Independent Examination. As the charity is below the audit threshold it may also produce a simple annual report. The trustees present their report along with the Receipts & Payments accounts of the charity for the year ended 30 April 2025. The accounts have been prepared in accordance with the accounting policies set out on page seven and comply with the charity’s governing instrument and applicable law.
Constitution & History
The charity is governed by a Trust Deed dated 2nd July 1997.
Objects
The Trustees shall hold the Trust Fund and the income thereof Upon Trust to pay or apply the income and all or such part or parts of the capital of the Trust Fund as the Trustees shall think fit for in the country of India: -
The objectives of the charity include:
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i) To give every man, woman and child the opportunity of hearing and understanding the Gospel of Jesus Christ and to build and support a church where they can grow and develop in their faith and worship of God.
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ii) The relief of poverty & hardship.
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ili) The advancement of education including the establishment of Educational Institutions.
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iv) The support of children in orphanages, and women in destitute women's homes. Also supports education for destitute women & children.
Summary of the main activities undertaken for the public benefit in relation to these objects
The trustees have taken account of the Charity Commission's guidance on public benefit in making their decisions about the distribution of the funds in the nation of India. New India Church of God (UK)’s aims are broad and we are therefore confident that all distributed funds have been done so in conjunction with those aims. Any private benefit arising would be incidental and insignificant.
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Achievements and Performance
Local Churches & Pastors
The charity donated a total of £ 262,180 from both the UK and Poland General & Restricted funds to support 413 Pastors. Poland funds supported 250 Pastors and the UK funds 163 Pastors. Pastors are responsible for city, towns and village churches in India enabling people to attend church worship & prayer services to practise their Christian faith. Bicycles were purchased for the Pastors, 83 were bought with the UK funds and 100 from the Poland funds. The 50th Celebration took place and £17,525 was donated towards purchasing vehicles and motorcycles for the Pastors. The 50! Year ministry celebration convention received support of £9,000. Approximately 5 thousand Pastors attended the convention.
Relief of Poverty Relief of poverty support was donated to the Kerala Community welfare building project of £7,500. Another £9,000 purchased a van for the Kerala project to feed elderly people in the community.
Widow, Orphans & Destitute children
Forty widows were supported on a monthly basis from UK and Poland funds. Two Children’s homes received support, providing orohans and destitute children with a home, education, clothing and food.
Bible Schools & Students The Kumbakonam Bible School in South India received monthly support from both the UK and Poland funds for the training of Bible School students. From the UK restricted fund 1 Bible Student received monthly support in the Delhi Bible School.
Organisation of the Charity
Trustee Mr Paul Hollingworth resigned the trust on 17 April 2024. The following trustees were appointed Mr Nicholas Hughes (appt. 22/11/24), Mr Abraham Singh (appt. 10/12/24 and Mr Alexander Bell (appt. 25/02/25). The other trustees named on page one served throughout the year. Trustees are selected and appointed by the Trustee board. Trustees are inducted and trained by the Trustee board. All decisions are made by the trustees.
Investment Powers
The trustees may invest the property of the charity in such investments as are authorised by the Trustee Act 2000, subject to the restrictions and conditions contained in that Act.
Reserves Policy
It is the policy of the trustees to maintain unrestricted funds, which are the free reserves of the charity, at a level at least sufficient to: a) Cover management, administration and support costs for 3 months which equates to £1,866. Unrestricted funds were maintained at this level throughout the year. Grant making policy
The Trustees do not respond to unsolicited applications. Funds are distributed to an organisation well known to the trustees. 4
Activities In the Year
:
The charity depends on gifts and donations made by individuals and groups. The funds were distributed to an organisation in India New India Church of God (North) well known to the trustees. The charity made a general donation of £119,297 to New India Church of God in India and a restricted fund donation of £41,024 a total combined donation of £262,180. Overall, 413 local Pastors and families were supported on a monihly basis over 12 months at £30 per month. Two Children's homes received support. Bicycles were purchased for 183 Pastors in village areas. Kumbakonam Bible School was supported for one year in South India training Bible Students. Relief of poverty support was donated to the Kerala Community welfare project of £16,500
Risk Management The trustees have indentified and reviewed the major risks to which the charity is exposed and have established processes and controls to mitigate those risks.
Trustees’ responsibilities in relation to the accounis Law applicable to charities in England & Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the charity's financial activities during ihe year and of its financial position at the end of the year. In preparing those accounts, the trustees are required
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fo: _ Select suitable accounting policies and then apply them consistenily:
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. Make judgements and estimates that are reasonable and prudent; _ State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the accounts; and
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- Prepare the accounts on the going concern basis unless if is inappropriate to presume the charity will continue in business.
The trustees are responsible for keeping the 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 Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for the taking reasonable steps for the prevention and detection of fraud and other irregularities.
The charity as agreed, remunerated on a self-employed basis one trustee Christine Clark for providing Administrative, Financial Services and office space for the year ending 30 April 2025.
Approved by the Trustees and signed on their behalf by:
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Bae ont ee Date:en ey 2 ee
Stephen Page (Chairman)
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NEW INDIA CHURCH OF GOD (Uk) Receipts & Payments Account 30 April 2025
| 30-Apr-25 | 30-Apr-25 | 30-Apr-25 | 31-Mar-24 | ||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| RECEIPTS | Notes | Restricted | General | Total | Total |
| General fund | - | 47,270 | 47,270 | 55,399 | |
| General Poland | - | 107,455 | 107,455 | 90,485 | |
| interest received | - | 839 | 839 | 678 | |
| Giftaid -tax refunds | - | 5,538 | 5,538 | 6,565 | |
| Restricted Funds | 30,279 | - | 30,279 | 25,870 | |
| Trading activities | 2 | 30,279 | 161,101 | 191,380 | 178,997 |
| PAYMENTS | |||||
| General fund General Poland Interest received |
- - - |
94,215 138,476 1,393 |
94,215 138,476 1,393 |
17,642 75,705 181 |
|
| Giftaid -tax refunds Restricted Funds Total |
3 | - 41,024 41,024 |
10,380 - 244,463 |
10,380 41,024 285,487 |
4,636 25,177 123,341 |
| SURPLUS/DEFICIT OF | |||||
| RECEIPTS & PAYMENTS | |||||
| General fund | - | (46,945) | (46,945) | 37,757 | |
| General Poland | - | (31,021) | (31,021) | 14,780 | |
| Interest received | - | (554) | (554) | 498 | |
| Gift aid tax refunds | - | (4,843) | (4,843) | 1,929 | |
| Restricted funds Total |
4 | (10,745) (10,745) |
- (83,362) |
(10,745) (94,107) |
693 55,656 |
| OPENING AMOUNTS | |||||
| General fund | - | 43,990 | 43,990 | 6,233 | |
| General Poland | - | 38,797 | 38,797 | 24,017 | |
| Interest received | - | 555 | 555 | 57 | |
| Giftaid tax refunds | - | 10,244 | 10,244 | 8,315 | |
| Restricted funds | 17,598 | - | 17,598 | 16,905 | |
| Total | 17,598 | 93,586 | 111,184 | 55,527 | |
| CLOSING FUND BALANCE | |||||
| General Fund | - | (2,955) | (2,955) | 43,990 | |
| General Poland | - | 7,776 | 7,776 | 38,797 | |
| Interest received | - | 1 | 1 | 555 | |
| Giftaid tax refunds ; |
- | 5,401 | 5,401 | 10,244 | |
| Restricted Funds Total |
6,853 6,853 |
- 10,223 |
6,853 17,076 |
17,598 111,183 |
.
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NEW INDIA CHURCH OF GOD (UK)
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 —— SE I PN Ie YEAR ENDED 30 APRIL 2025
A) The charity had no fundraising costs in the year.
- B) Remuneration on a self-employed basis was paid to a trustee Christine Clark as agreed, £6,500 for Administration and Finance services plus £2,600 for office rent as the change of end of year accounts to 30 April equalled 13 months.
|
1. Notes to the Accounts
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1.1 These financial statements have been prepared under the Historical Cost convention and in accordance with applicable standards and the Statement of Recommended Practice (2005) Accounting for Charities.
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1.2 The accounts have been prepared on the receipts and payments basis.
2. Trading Activities
- Trading activities comprise of gross proceeds from collections of general and special offerings.
General Receipts
There was a decrease in the UK committed and one-off donations from churches and individuals to the general fund. General receipts included donations from Hero-Era and one-off donations for vehicles. Overall, the Poland general fund receipts increased by approx.10% this year.
Restricted Receipts
There was a decrease of UK regular receipts for; Pastors and Bible School Students. The children’s’ support slightly increased and there was a tripling of donations for widows. There was a one-off donation of £7,500 to support the welfare community building project in Kerala.
Direct charitable expenditure
Includes donations to New India Church of God (North) in India as detailed in the analysis of gifts. Reimbursed expenses were paid as agreed.
- Interest and giftaid monies were added into the General fund. Surplus/Deficit of Receipts/Payments
There were surplus funds available at the end of the year. Signed: CI a Position: Treasurer Signed: ABs Ars ier: ey Position: Chairman Date: eS IOU2Caw@
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NEW INDIA CHURCH OF GOD (UK) Receipts ended Year 30 April 2025
| eee | eee | eee |
|---|---|---|
| RECEIPTS £ £ eee |
||
| Apr-25 | 31-Mar-24 | |
| General UK General Poland designated General Vehicles designated |
26,785 107,455 17,525 |
55,399 90,485 - |
| Hero-Era designated | 2,960 | |
| Bank Interest | 839 | 678 |
| Gift aid | 5,538 | 6,565 |
| Restricted | 161,101 | 153,127 |
| Pastor's support Bible Students |
19,709 130 |
21,880 330 |
| Manipur Widows |
- 1,800 |
1,000 640 |
| Kerala Building Project | 7,500 | - |
| School Builiding Delhi Children's support |
- 1,140 |
1,000 1,020 |
| 30,279 | 25,870 | |
| 191,380 | 178,997 |
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NEW INDIA CHURCH OF GOD (UK) PAYMENTS ANALYSIS 30 APRIL 2025
| NEW INDIA CHURCHINDIA CHURCHCHURCH OF GODGOD (UK) PAYMENTS ANALYSIS 30 APRIL 2025 |
NEW INDIA CHURCHINDIA CHURCHCHURCH OF GODGOD (UK) PAYMENTS ANALYSIS 30 APRIL 2025 |
NEW INDIA CHURCHINDIA CHURCHCHURCH OF GODGOD (UK) PAYMENTS ANALYSIS 30 APRIL 2025 |
|---|---|---|
| er Oe e PAYMENTS AMOUNT AMOUNT IN LUAMOUNT |
||
| 30-Apr-25 | 31-Mar-24 | |
| £ | £ | |
| General | ||
| General fund grant to New India | ||
| Church ofGod in India | 62,195 | 8,654 |
| General fund grant (Poland Funds) | 119,297 | 68,555 |
| GeneralVehicle designated | 17,525 | - |
| General Hero-Era designated Intl Airline Travel Expenses (Poland General funds) Intl Airline Travel Expenses (UK Fund) UKTravel &accommodation expenses UKexpenses (inccomputersupport/supplies) Postage Sinach Honorium & 50th Celebration Purchases& Gifts Bankcharges and interest Rent Office space Admin & Finance Services |
2,960 19,179 1,230 2,665 2,342 3 7,620 347 2,600 6,500 |
- 7,150 - 2,885 2,054 10 - 457 2,400 6,000 |
| Restricted funds | 244,463 | 98,164 |
| Pastor's support Bible School students Childrens support Widowssupport |
28,634 260 1,730 2,300 |
16,547 400 685 645 |
| Kerala Project | 7,500 | ~ |
| School Building Delhi Manipur support |
600 - |
5,900 1,000 |
| 41,024 | 25,177 | |
| 285,487 | 123,341 |
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NEW INDIA CHURCH OF GOD (UK) ASSET &LIABILITIES AT 30 APRIL 2025
| 30-Apr-25 | 31-Mar-24 | |||
|---|---|---|---|---|
| CASH FUNDS Barclays Communityaccount |
£ | £ | ||
| General Fund Restricted Fund |
10,223 6,853 |
93,585 17,597 |
||
| 17,076 | 111,183 | |||
| Other MonetaryAssets | ||||
| Giftaid tax refund dueforclaim before 30 April2025 | 1,908 | 1,949 | ||
| Liabilities | ||||
| General Fund | ||||
| Barclay card credit Barclay bankcharges |
- 11 |
159 13 |
||
| 11 | 172 | |||
| Restricted Funds | > | = |
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|NEW INDIA CHURCH|OF GOD|(UK)|
|San|nn|ccc|eee|
|FUND|DISBURSEMENT TO|INDIA 30 APRIL|2025|
|oo|sSsSS9S9898989S|EAN|UE|
|2025|2024|
|From|General|Fund|£|£|
|Evangelistic|meetings & Crusades|1,500|1,000|
|Pastors|support from|General|Fund|30,000|3,000|
|Building|maintance|1,685|1,200|
|Bicycles|from|General|fund|5,000|1,400|
|North|India|Convention|50th|Celebration|5,000|500|
|Fuel &|Maintenance|of School|buses|&|vehicles|1,200|473|
|Salaries & wages|of staff|2,810|680|
|Kumbakonam|Bible|School|5,000|400|
|Van|for Kerala|welfare|project|9,000|é|
|Manipur|relief|1,000|-|
|Vehicles|50th|Celebration|17,525|-|
|Hero|Era|Childrens|support|2,960|-|
|82,680|8,653|
|Poland|General|Fund|
|Pastors|Support|90,000|44,400|
|Buildings|and|Building|maintenance|2,297|2,255|
|Bicycles|for Pastors|6,000|3,900|
|North|India|Convention|4,000|1,000|
|Kumbakonam|Bible School|5,000|5,000|
|Widows|12,000|12,000|
|119,297|68,555|
|UK|payments|from|Poland|fund|
|Pastor Abraham|Airline|Travel|19,179|7,150|
|Grant to New India Church of God|(North)|221,156|84,358|
|From|Restricted|Fund|
|Pastor's|support|28,634|16,547|
|Bible|School|260|400|
|Nagpur|Girls|child|support|865|343|
|Malanjkhand|Boys Home|865|343|
|Widows|support|2,300|645|
|School|600|5,900|
|Kerala|Welfare|Project|7,500|=|
|Manipur support|-|1,000|
|Grant New|India|Church|of God|(North)|41,024|25,177|
|TOTAL FUNDS TO|INDIA|262,180|109,535|
|UK|Payments|
|Admin|&|Finance|Expenses|6,500|6,000|
|General & Travel|Expenses|5,357|5,405|
|Trustee|Intl|Travel|air ticket &|travel expense|1,230|-|
|Sinach|Honorium|&|50th|celebration|7,620|-|
|Office|rent|2,600|2,400|
|23,307|13,805|
|TOTAL EXPENDITURE|285,487|123,341|
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