CLIENT: CHURCH OF GOD SEVENTH DA WEST HENDON LIMITED ACCOUNTS FOR THE YEAR 2025 . COLINSON AND COMPANY LTD Accountants and Tax Consultants Regent 88. Unit 3 210 Church Road Leyton London, E10 7JQ Tel: 0208 127 1180 Email: colinsonandGo@gmail.com
CHURCH OF GOD SEVENTH DA WEST HENDON LIMITED FINANCIAL STATEMENT FOR THE YEAR ENDED 31 JULY 2025 CONTENTS PAGES I. CHARITY INFORMATION 2. ACCOUNTANTS? IIEPORT 3. REPORT OF THE TRUSTEES 34 4. BALANCE SHEET 5. INCOME AND EXPENDITURE ACCOUNT 6. NOTES TO THE ACCOUNTS
CHURCH OF GOD SEVENTH DAY WEST HENDON LIMITED CHARITY tNFORMATION FOR THE YEAR ENDED 31 JULY 2025 CHARITY NUMBER: 1068510 03400416 HARITY WORKII¥G NAME: HARLESDEN COG7 HARLESDEN CHtJRCH OF GOD (7- DA Y) REGISTERED OFFJCE: 84A COOMBE ROAD CROYDON SURREY CRO 5RA ROYAL BANK OF SCOTLAND HARROW, FLAI 2XZ ACCOUNTAlYts: Colinson and Company Ltd Accountants & T&x Consultants 210 Church Road. Rwm 113 Regeni 88 OITices Leyton. London EIO 7JQ Page I
ACCOUNTANTS, REPORT TO THE TRUSTEES OF CHURCH OF GOD SEVENTH DA WEST HENDON LIMITED FOR THE YEAR ENDED 31 JULY 2025 We have examined the financial ststements on pages 5 to 9 which have been prepared under the accounting policies set out on page 4 for the year ended 31 July 2025. vc res njibilities of Trustees and EJamlDer The Trustees are re4K)nsible for the preparntion of aecA)unt& and they consider thal an audit is not required for this year (under section 43(2) of th¢ Charities A¢t 1993 (the 1993 Art) and that an independent examination is needed. It is our resp)nsibility to examine the aceounts (under section 43(3Xa) of the 1993 Act)" to follow the PrOcureS laid down in the General DIrtiOnS given by the Charity Cornmissioncrs (undcr s¢ction 43(7Xb) of the 1993 Act): and • to state whcthcr particular matters have come to my attention. Basis of O We have carried out the proceAJures we consider nKessary to confirm by r¢ftrcnce to the financial atemen th& the company is cntiiled to dglivcr financial statements and that the financial stat¢menls to be delivered are properly prepored. The scope of work for the purpos¢ of this report did nol include examining or dealing with events after the date of our report on the full financial siatements inion In our opinion: . (a) Th¢ accounts are in agre£ment with th¢ accounting records kept by the company under S386 uf the mPanieS Act 2006. Havtng regard only to, and on thc basis of. the Inforntion wntaincd in thosc &£untIn8 records: . (b) (i) The acwunts have been drawn up in a manner consistent with the unting rquiremcnts slfied in S393 of the Act: and (li) The company satisfied the Lx>nditions for exemption from audit of the accounts for the peri(Kl specifieAI in S477 of thc Act and did nol al time within that period. fall within any of the categories cA)mpanies not elrtitled to the exemption specified in S478 of the compatiies Act 2006. COLINSON AND COMPANY LTD ACCOUNTANTS & TAX CONSULTANrs 210 CHURCH ROAD, ROOM 113 REGENT 88 OFFICE, LEYTON LONDON- EIO 7JQ DATE_--. Page 2
CHURCH OF GOD SEVENTH DA WEST HENDON LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 The Trustees present their report along with the financial statements of thc charity for the year endcd 31 July 2025. The financ&aJ statements have been prepared in acc4)rdancc with the accounting poli¢i¢s set out on page 4 and comply with the tharity's trust d¢¢d and applicable Ixlow. CoDstitution and ob'etts The Church of God (Seventh Day) is constituted under a trust deed and is a registered charity number 1068510. The obj¢cts of th¢ charity are worshipping of God, spreading th¢ word and preaching the Gospel of Christ and th¢ life afier. To contribute to the health and educatfftonal needs of the community. Counselling Single ParenL sick and vulnerable people. anisation Th¢ trustees who have s¢rved during the year and sinrx the year<nd are set out below: . Mr. Ken Johnson Mr A Adholla Mr R Sherwwd Miss A Dun¢anson Miss M t)ouglas MI E Campbcll. rves Poli The charity policy on reserves aims at building up free reserves to the level needed lo cover up to three months opernting expenditure by mean5 of annual surpluses and supplemented by general-purpose appeals from time to time. Any surplus funds which ar¢ not likely to be needed to pAy for activities will be placed on de)sIt to earn interest. Risk Mana emcDI The Trnslees have examincd the major strategi4 busin and operational risks which the charity faces and confirni that 5ysiems have bccn established to cnablc regular reports to be produced so that the necz55ary stq)s can be taken to lessen these risks. Page 3
CHURCH OF GOD SEVENTH DA WEST HENDON LIMITED REPORT OF THE TRUSTEES CONTD. FOR THE YEAR ENDED 31 JULY 2025 Tru51¢o8' re nsibilitiu relatioD to the fina 121 stat¢mellts Law applicable to charilies in England and Wales requires the trustees to prepare financial siatements for each financial year. whtch gives a true and fair view of the charity's financial activities during the ycar and of its financial p)sition at the end of the year. In preparing those fiJJan¢ial Statemen the trustees are required io: _ S¢lcct suitabl¢ accounting policies and then apply them cnSiStentIy. Mak¢ judgem¢nts 8nd estimates that are reasonable and prud¢n¢ Slate whether applicable accounting Standards and statements of recommcnd¢d practice have been followed subject to any departure5 disclosed and explained in the fmancial statementy and Prepatc the finanGial statcmcnts on the going conc¢rn basis unless it is inapproprillte to presume that the charity will continuc in business. The trnstees are responsible for keeping aLwunting e0rdS which di]0 with reasonable ruraCY at any time the financial p)sition of the charity and enable them to ¢nsurc thal the finan¢ial statcm¢nts comply with the Charities Act 1993. Thcy are also responsible for safcguarding the &ss¢ts of the charity and hence for taking re&50nable steps for the prevention and ddection of fraud and other irregularities. Approv by the trustees and signeAI on their behalf by: Date............... Page 4
CUURCH OF GOD SEVENfH DA WEST HENDON LIMITED STATEMEiYf OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025 UBrtStricted Rtstritted Endowmelli Fthnds Funds Total Fllnds Nott4 20 2024 INCOME Incoming resources from donors (2) 50253 NIL 50253 44.801 Oth¢r incoming resourc¢s 13 NIL 13 TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of generating fun(L8 Missionary and Charitable givin8 Activities directly relating to thc work of the church (3) (3a) 2.628 2.628 3.818 (3b) 35,023 NIL 35,023 33,787 Church management and admini¢ (3c) NIL 965 TOTAL RESOIJRCFS EXPENDED NET fNCOMINGI(OUTGOING) RESOURCES GAtNS AND LOSSES ON INVESTMENTS Page 5
CHURCH OF GOD SEVENTH DA WEST HENDON LIMITED BALANCE SHEET AS AT 31 JULY 2025 Umrtt*rb¢ted Fund 2025 2024 FIXED ASSF.TS Tangible Assets Notr• 152,064 155,153 CURRENf A&SETS DebtOTsIPledgeslPrep8yments BanklC&sh BalaD 10,931 10,132 805 10,937 14J97 CURRENf LIABILITIES Creditors & Accruals (1,160) (1.360) Total Assets less current liabiltties 165.301 164.730 Creditors :Amount falling due after more than lyear Awumulated Funds BtF Add: Net movement in fun 164.730 71 171,490 For the year ended 31 July 2025 the company was entitled to exemption under section S477 of the Companies Act 2006. No members have required the company to obtain an audit of its. aCUnts for the year in question in accordance with section S477(2). The directors acknowledge their resrK)nsibility for: i) Ensuring the company keeps accounting records which comply with section S386. and ii) Preparing accounts which give a tNe and fair view of the state of affairs of the company at the end of its pr()fit and loss for the financial year in accordance with section 393, and which otherwise comply with the requirements of the compani Act relating to accounts. so far &s applicable to the company. APPROVED BY THE BOARD OF TRUSTEES ON .. AND SIGNEDONTHEIRBEHALFBY.......... ... . Signed............. The notes on pages 7 to 9 fonn part of these fm8ncial ststements. Page 6
CHURCH OF GOD WEST HENDON LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 SEVENTH DA ACCOUWING POLICIES . The accounts are preparcd under the historical cost convention with tbe cxception of investments which arc stated at market value. They Comply with the requirements of Statement of Recommended Practice 'Accounting Charities, CSORP) and are in ac£ordance with applicable accounting standards. b. General accumulated fimds are unrestricted fimds available to the church for its general Purposes and include funds designated by the Church for a particular PUTfK)se: the use of such designated filnds remains at the discretion of the Church's Trustees. ¢. There is no Restricted Fund at the momenL d. 'lThe governance. management and athninistration expenses reported in no 3 relate to the whole of the Lhurch's activities and a protK)rtion of th¢ chargcs arc allat to expenditure headings on a basis consistent with the use olthe resources. Investments are sta*d at market value. It is the Church's policy to keep valuations up to date such that when inveslmcnts arc sold thcte is DO gain or103s lsing w previous years. f. Tangible &ssets arc included at cost and depreciation is provided on a straight line and dUcIng balance basis in order Io WTile off the assets over their liv¢s. g. All expenditute is accounted for on an AccruaI Basis. The depreefiation rates are as follows: Office Equipment Fixtures & FittÉngs Motor V¢hicl¢ 25 /0 Reducing balance 250/0 Reducing balance 25 % Reducing balance F#mds Genernl Offering Building Fund Tithes Sabbath School Gift Aids Children's Ministy Youth Ministy Others TOTAL INCOMING RESOURCES 2.126 2.126 2.289 NIL 30238 30,238 23,262 2.789 NIL 2.789 5,150 NIL 15.100 14 100 Page 7
CHURCH OF COD SEVENfH DA WEST HENDON LIMrrED NOTES TO THE FINANCIAL STATEMENrs coNrD. FOR THE YEAR ENDED 31 JULY 2024 tric¢ Ettdow l Funds Fund5 Fu Fttds 2025 2024 3. RESOURCES EXPENDED Missionary aTCharlIahIe giwng." NtL 3b. A¢tivilies direcily relaling lo the work ofthe Church Church - running expenses 10.900 Church maintenance 6.235 TraiE)ing , Conferences. & Meeting 530 Expenditure on Ministys Magazine & I 1,308 Evangelism 5,656 WelfarelBa7AarlHarvest NIL 10.900 14,436 NIL 6,235 4,076 NIL 530 1,230 NIL 1.308 2,348 NIL 5,656 2,997 NIL 10.394 IL 35 023 33 787 NIL NIL NIL Nll. Church managerne andadministralion Administration Bank Charges for year 11.855 189 NIL NIL NIL 11,855 13,733 189 232 12 044 13965 12 TOTAL RESOURCES EXPENDED FIXED ASSETS Pro ment & FIHin Vehicle Cost At O l August 2023 Add: Addition during Year Cost at 3 1st July 2024 175.527 34.806 24240 26,000 260,573 re teDe reciAtioD B/F Charge for the year c/Tr' 26.550 28.630 24240 26,000 105,420 Net Book Value At 31 July 2025 At 31 Juty 2024 Q ISUL4 Pxge 8
CHURCH OF GOD SEVENTH DA WEST HENDON LIMITED NOTES TO THE FINANCIAL STATEMENTS CONTD. FOR THE YEAR ENDED 31 JULY2025 2025 2024 S BANK ICASH BALANCES RBS-Current Account RBS-Reserve Account Metro Bank Account 610 472 805 2024 6 CREDITORS AND ACCRUALS Accountsncy and Book-keeping Other creditors 1160 1360 1.160 1.360 7 FUNDS lJnrestricted funds comprAse those fimds which the trustees ar¢ fr¢¢ to us¢ in a¢¢ordance with the charitsble objectives. This is an incorporated charity, constituted by trusi de41. Ifs princip81 objective is spreading the word and pa¢hIng the Gosp¢l of Christ and the life after lif¢ and to contribute to the health and educational needs of the comrnunity. li has unrestricted funds. It prepares its accounts in accordance with the Compnies Act 2006 and SORP. Page 9