ETERN FE MINISTRIES INTERNATI COMPANY LIMITED BY GUARANTEE NAL Com i8tTation Numb En land and Wales 033251M4 Numb 1069831 Re ort of theTrutoes and Unaudlted Flnanclal Statements Perlod of Accounts stsrt Da •.' 1st March 20 End Date: 28th F 202 ETERNAL LIFE MINI TRIES INTERNATIONAL COMPANY LIMITED BY G ARANTEE Contents of the Financial Stsloments For thè Yoar Ended 28th Februa 2025 ONTENTS PAGE Members of the Board and Prof•$slonal advlsers Trustee8 Annual Report 2&3 R•ports of th• Independont examln•r Slatement of flnancial actlvltlos 8al•nc• Sheet Notos to the Flnan¢lal 8tal•m•nts 7t012 ETERNAL LIFE MINISTRIE INTERNATI COMPANY LIMITED BY GUARANTEE NAL Memb8 olthe B rd and Profe8slonal advi58r For Ihe Yaar Ended 28th Februa 2025 Roglst•r8d ¢harliy name ETERNAL LIFE IAINITRIES IfrITERNATIONAL Charity Number 1069831 Company ReglBtratlon Number 03325044 (England and Wales) Regl•t•red Offlce 727 Old Kent Road Peckharn Southwark London. England SE15 1JL Board Of Trustees R•v Duke Imalemite Accountants T. T. ACCOUNTANCY SERVICES UNIT 19. NICE BUSINESS PARK 19-35 SYLVAN GROVE LONDON SE15 1PD TEL 01039741266 Paqe 1 ETERNAL LIFE MINISTRIES INTERNATIONAL COMPAJ4Y LIMITED BY G ARANTEE Trus es Annual Re For Ihe Year Ended 28th Februa ort 2025 The Trustees, who ar6 also direclors for the Purpose of company law, havè pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 28th Fèbruray 2025. REFERENCE AND ADMINISTRATION DETAILS Reference and administration details are shown in the schedule of membèrs of th6 board and professional advisers on page 1 of the financial ststements. TRUSTEES The Trustsos who $8rved the charlty durlng the perlod were as follow8.' Rev DUKE IMAJEMITE STRUCTURE, GOVERNANCE AND MANAGEMENT The charity was inrA)rporated as a company limited by guarantee on 27th Febnjary 1997 and Is govemed by an Articlg and Memorandum of Association. Appointment of Trustees were inlllally by recommendation of the elders of the church and approved by the church members. Activilies organised in furtherance of the obj8clives include regular Sunday church 88rvices, religious conventions, seminars and training workshops. OBJECTIVES AND ACTIVITIES The maln objectives of the charity are th8 advancement of christian faith, the relief of sickne88, povety and the 8dvanc8ment of aducakn'on in accordance with Christian principles. ACHIEVEMENTS AND PERFORMANCE The church slarted in 1997 as a fellowship of a few people who rnet at the home of the members. The number grew and soon rented a premises for Ihe Sunday se￿ice$. To the glory of God, Ihe church has now established and 15 growing stronger in the Lord with manilestalion ol God's miracle on her members and everyone who comes Into contact with God of Et8mal Lrfe Ministrles Intemational. The church has been Incorporated as a company limited by guarantee and obtained a tharitable slatus. Page 2 ETERNAL LIFE MINISTRIES INTERNATI COMPANY LIMrrED BY GUARANTEE Trusts08 Annual Ro For thé Yèar Ended 28th Februa 2025 ort RESPONSIBIUTIES OF THE TRUSTEES Th6 Trustees (who are also the directors of Eiemal Life Ministries Inlemational Ministries for Ihe purpos8 of company lawl. are responsible for preparing Ihe Trustees Annual Report and the Financial Statement in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Acceptsble Accounting PractiC8). Company law requlrés ihe Trust88S lo prepare Financial Statement which giva true and fair view of th8 slate of affairs of the charilable company and of the incoming and applicable of resources, includlng the income and expenditures of the charitsble company for that period. In prepanng these Financial Statements, the Truslees are required to.. Select suit8ble 8ccounling policies and apply them cionsislently., Observe the methods and prlnciples in the Gharities SORP- Make judgments and eslimales that are reasonable and prudent: Prepare the financial stalem8nls on a going concern basis unless It is inappropriat8 lo assume that the ch8rfty will continue in opgralion. The Trustees are responsible for keeping propgr accounting ￿CordS th81 dlsclose with reasonable 8ccuracy at any time Ihe financial poslllon cf the charity company and ensure that the Financial Statement comply with Ihe Company Act 2006 and Charftable Act 1993. The Irust88s are also r8sponsible for safeguarding assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other Irregularities. ACCOUNTANTS A resolulion to appoint T T Accountancy Services as Accountants for the ensuring ye81 will b9 proposed at the Annual General M8ellng. REV DUKE IEMITE Autorls•d Slgnatory Pago 3 ETERNAL LIFE MINI COMPANY LIMITED TRIES INTERNATIONAL Y GUARANTEE Re orts afthe Inde endent examiner For the Year Ended 28th Februa 2025 I report on the aC￿UnIS ofthe charity for the year endéd 28 February 2025 set out on P8g8s6lo11 RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER As the charity's trustees you are responsible for Ihe preparation of the acccounls, you consider Ihat the audit requirement of section 43121 of the Charities Act 1993 (the Act), as 8mended by 5.28 of the Charilies Act 2006 does nol apply. It Is my responsibility to.. examine accounts under section 43 of the Act a5 arnended, lo follow procedures specified In the Gener81 Oirectfons given by the Charity Commlssioners under section 43 {7llbl of the Acl as amended, and lo stale wheler particular matters have come lo my attention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examination was carried oul in accordance with the General Directions given by the Charits'es Commissloners. An examination includes a review of the ac¢ounting records kept by the charity and in comparision of the accounts presented with those records. It also includes consi(J8ration ot any unusual items or disclosures in the accoun15, and seeking explanats'ons from you as Iru51ees conceming any such matters. The Procedures undertaken do nol provide all the evidence that would be requlred in an budit, and consequently I do nol express an audit opinion on the view given by the accounts. INDEPENDENT EXAMINER'S STATEMENT In cannection with my examination, no matter has come to my attention.. 1) whlch gives me r8asonablè cause to believe that in any material r88pecl the requirements.. • to keep accountin9 records in accordance with gection 41 of the Act., and + to prepare accounts which accord with the accounting records and to comply with the accounting requirem8nt5 of the Act have not boen rnet, or 2) to which, in my oplnion, attention should be drawn in order to enable a proper unders ing of the accounts to be reached. THOMAS FATUROTI Accountant T. T. ACCOUNTANCY SERVICES UNIT 19 , NICE BUSINESS PARK 19-35 SYLVAN GROVE LONDON SE151PD Pago 4 ETERNAL LIFE MINISTRIE INTERNATIONAL COMPANY LIMITE BY ARANTEE Statem nt of Flnancial Activltles Incor oTh￿1n the Incomè and ex Yèar endèd 28 Ffrbrua 2rJ25 endllure account Unre6trlced Funds 2025 INCOMING RESOURCES NOTES Incoming resources from generating funds Voluntary Income Other income resources Inveslm8nt income TOTAL INCOMING RESOURCES 328,362 328,362 328,362 RESOURCES EXPENDED Charitable acllvities Govemanc8 C051s 241,130 2,639 243,769 TOTAL RESOURces EXPENDED NET INCOMING IOR OUTGOING) RESOURCES FOR THE YEAR 84,593 Total funds brought forward (plusldeficit) Total funds carrled forward 84,593 The StatementolFlnantlalActlvltles Include aiigalns and losses In theyearand therefore a statement olrotal recognizedgalns and losses has notbeenprepared. AU orthe above amounts relate to contlnulngactlvltles. The notes on pages 7t0 10 fomi partolthese flnanclalstatements. Page 5 ETERNAL LIFE MINISTRIES INTERNATIONAL COMPANY LIMITED BY GUARANTEE Balance sheèt as t 28 Februa 25 2025 NOTES FIXED ASSETS Tangible assests Total Fixed Assets 2,263 2,263 CURRENT ASSETS Debtors Cash al bank and in hand Totsl Current Assèts 10 li 76,162 6,768 82,930 CREDITORS Amount falling due within a year Net currenl assets 12 600 82,330 84,593 FUNDS Unreslrlcted incomelllablllty funds TOTAL FUNDS 84,593 84.593 For the ye8r ended 28th Febnjary 2025 tha comp8ny was en¢irfed to exempllon from audit under section 477 of Ihe companies Act 2006. The n79mbers have not required the company lo obtain an 8udlt in accordance with secllon 476 of the comp8nies Acl 2006. The dire¢tofs acknowledge their responsibility for complying with the requir8ments of the Act with ￿spect to accounling r8cords and for the preparation of aGGounts. These accounts have been p￿pOTrd in accordance) wrfh the provisions applic8ble lo comp8nies subject to small companies regime and in accordanc8 ￿'th the Fin8nci81 Reporting Slanderd for Smaller Entities (Effective 2008). The notes on pages 7 to 10 fom7 P8rt of these financial statements, The Financial Statements was appmv6d by the Board ol DiTrGlors on the 8th De¢ember 2025 SIGNED ON BEHALF F THE BOARD BY: REV DUKE I EMifE AulhoYl8•d signatory Page 6 ETERNAL LIFE MINISTRIE INTERNATI COMPANY LIMITED BY GUARANTEE Notès to th Financlal Statemen Year Ended 29 Fabrua 2024 NAL l Accountlng pollcleg The princip81 accounting policies are summarised below. The accounting policies have been applled consistentiy throughoul the year and the pre￿ding year. 1.1 Basis of prep8ratlon of accounts These accounts have been prepared under thè historic81 cost basis conventlon and in accordance wilh applicable United Kingdom Accounting Standard3 the Stalemenl of Recommended Pracllce "Accounting and Reporting by chorities" issued in March 2005 (SORP) and the Compeny Act 2006. 1.2 Incomlng resources All incoming resources are included In Ihe ststement of financial activities when the charity IS 8nlille(J to the Income and th& amount can be quanti￿ed with r8asonab18 accuracy. The following specific policies are applied to particular categories of incom8: Voluntary income is rec8ived by way of grants, donalions and gifts and is included In full in Ihe statement of flnancial aclivities when receivable. Grants where entluemenl is not condib.onal on the delivery of a specllic performance by th8 charity, are recognised when the charity becomes unconditionally entitled lo the gr8nl. Don8ted services and facillUes are includgd at the value lo the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are Included as incoming resources wllhin activities for generating funds when they are sold. Income from investments is Sncluded in the year in which il Is receivable. 1.3 Resources Expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure indudes anyVAT which cannot be fully recovered, and is reported as part of the 8xp8nditure lo which it relates. Costs of generating funds comprise tre costs associaied with attraGting voluntary incom8 attd the costs ol tradingfor fundIal￿ng purposes including tho charitys shop. Charitabl8 expendlluro comprfses of those costs Incurred by the charity in Ihe delivery of its octivitias and seNc8sfor Its beneficiad88.11 includ88 both costs that can be allocated dlreclly to suth acUv¢ties and those costs of an Indlrect nature ngE855ary to 5UPPOrt them. Page 7 ETERNAL LIFE MINI TRIES INTERNATI OMPANY LIMITED BY GU TEE Notes to the Fin ncial Statements Contlnu Year Ended 28 Februa NAL 2025 IA Tangible flxod ass•ts and doprociation Tangible fixed assets are stated 81 c05t less accumulated depreciatéon. DepreGatlc is provided at rates calculated lo writs off the cost less residual value of each assets over ils expected useful life as lallow5'. Fixture, fiitings and gquipmonl Vohlele 25% 1.5 Inv•stm•nt8 CurTenl asset Investments ar8 81 the lower of co$1 and nel r88li8able valug. Page 8 ETERNAL LIFE MINISTRIES INTERNATIONAL COMPANY LIMITED BY ARANTEE Notes t Flnanci I Stalements Contlnue Year Ended 28 Februa 2025 2 VOLUNT*JiY INCOME Unrestrlcted Fund5 2025 Donations 328,362 328.302 3 OTHER INCOME RESOURCES Unr•strlcted Funds 2025 Other malerSals 4 INVESTMENT INCOME Total Fund• 2025 Bank Interèst Recelvabl• Page 9 TERNAL LIFE MINI TRIES INTERNATIONAL COMPANY LIPIITED BY GUARANTEE Notes to th financial Ststemonts Contlnued orts of tho Inde ndent examiner 5 COSTS OF CHARITABLE ACTivrriES B Y ACTIVITY TYPE Unreslrlcted Fund8 2025 Rent and Rates Charitsble DonationlHonorarium Salanes and Wages Trav811ing & Hospilallly to members A(Jvertisemenl & Promotion Motor Expenses Telephone & Computer IT Bank Charges Ublily and others Printing and Stallonery Subsistence Repairs & Maintenance Professional Fees Olher Expenses 32,400 1,800 177,072 3.600 900 3,950 980 3,078 3,600 3,800 2,020 5,760 1,400 770 241,130 6 GOVERNANCE COSTS Unrestrlcted Funds 2025 Accountancy Fees Legal Fees Interest payable Depreclatlon Total 600 1.284 755 2,639 7 NET INCOMEIIOUTGOINGI RESOURCES FOR THE YEAR 2025 2024 This is staled after charging 84.593 41.121 Page 10 ETERNAL LIFE MINI TRIES INTERNATI OMPANY LIMITED BY GUARANTEE Motes to the Flnanclal Continued r Ended 28 F NAL emenls rua 2025 8 STAFFCOSTS AND EMOLUMENTS 2025 2024 Total staff costs were as follows 177,072 Wages and salaries & social security costs 177,072 Particular of employees The average number of employee during the year calculated on the basis of full.tlme equivalent was nil duringthe year. No employee recelved emolumenl ol rllore than £60,000 durlng the p8rlo(I 9 TANGIBLE FIXED ASSETS qulpment Mgtorvehlcle Furnlture & Flttlngs Total COST As at 01.03.2024 Additon5 3,018 3,018 3,018 3.018 Deprecallon As at 01.03.24 Chargefortheyear As at28.02.25 Net Bookvalue Al 28.02.25 755 755 2,263 2,263 As at 01.03.24 3,018 3,018 10 DEBTORS 2025 Amounts owed by group undertakings an(i undertaking in whlch the charity has a participaling interest other debtors 76,162 76,162 Page 11 ETERNAL LIFE MINISTRIES INTERNATIONAL LIMrrED BY GUARANTEE NOTE THE FINANCIAL STATEMENTS Contents of the FlnancSal Stalèments Contlnu 11 CASH AT BANK AND IN HAND 2025 HSBC a'G- Cash In H8nd 6,768 6.768 12 CREDITORS: *Thount falling due withln a year 2025 Bank Loan and Overdrafts Accrual Creditors 600 600 13 UNRESTRICTED INCOME FUNDS Bal at Inccrnlng Outgolng 0110312024 R•sourco3 Re8ources At 28 Feb. 2025 328,362 243,769 84,593 UnrestrScted funds are used loi the day to day running of the Charlty, operatlon. 14 ANALYSIS OF NET ASSETS BETWEEN FUNDS Tongiblfr Flx•d asse1• Net current Total Ilalbilitle• 2,263 600 1.663 15 COMPANY LIMITED BY GUARANTEE The company is limited by guarantee and therefore has no share capStal. Every member underlak6s lo conlribule such amount as may be required but not exceeding £10 lo assets ofthe company in the event of a winding up. Page 12