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2025-10-31-accounts

The Church (Worldwide) Ministry Ltd Charity No 1070833

Report & Financial Statements 31st Octomber 2025

Coker Isah & Co. Chartered Certified Accountants

The Church (Worldwide) Ministry Ltd

Charity No 1070833
INDEX
Page
Charity details 1
Trustees' Reports .2- 3
Independent Examiners Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to Financial Activities 7…8
Detailed Statement of Financial Activities Appendix

Page 1 The Church (Worldwide) Ministry Ltd

Charity Details

Charity No 1070833

MANAGEMENT COMMITTEES

Trustees Dr Edmund Anyahawiwe Mr Penti Rasanen

Secretary Dr Edmund Anyahawiwe

Bankers Natwest Bank 69 The Broadway Southall

Page 2 The Church (Worldwide) Ministry Ltd

TRUSTEES' REPORT for the year ended 31 Oct 2025

The trustees present their report together with the financial statements of the charity for the year ended 31 Oct 2021. The financial statements have been prepared in accordance with the accounting policies set out on page 7 and comply with the charity's trust deed and applicable law.

Trustees

The trustees named on page 1 have served throughout the year. Appointment of trustees is governed by the Trust Deed of the charity. The Board of trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

Investments powers

The Trust Deed authorises the trustees to make and hold investments using the general funds of the charity, but no such investments are presently held.

Constitution, objects and policies

The principal activity of the organization was that of providing advancement of Christian faith

The policy of the charitable Trust continues to be to seek additional donations to continue to run the organisation

The trustees take the day responsibility for running the charity.

Development, activities and achievements

The trustees consider that the performance of the charity this year has been most satisfactory and the average number of members has increased once again this year.

Financial review

Funds available are sufficient to permit the Trust to continue in operation in the medium term, given the continued support of the members. Should this support not continue in the longer term, further financial support would need to be sought to replace it.

Risk Management

The trustees actively review the major risk which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.

Page 3

The Church (Worldwide) Ministry Ltd Charity No 1070833

TRUSTEES' REPORT for the year ended 31 Oct 2025

Future Developments

The charity's activities has increased during the year under review . The trustees are seeking to extend the charity's activities and are pursuing a number of activities to enable this to happen

Reserve policy

It is the policy of the charity to maintain unrestricted funds at a level which provides sufficient funds to cover management and administration and support costs. Unrestricted funds are maintained at least at this level throughout the year.

Statement of trustees' responsibilities

Law applicable to charities in England Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

a) Select suitable accounting policies and apply them consistently;

b) make judgments and estimates that are reasonable and prudent;

c) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;

d) prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the charities Act 2011 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.

Approval

This project was approved by the trustees on and signed on their behalf

Dr Edmund Anyahawiwe Trustee

Page 4

The Church (Worldwide) Ministry Ltd

Independent Examiner's Report on the Accounts

Report the trustees and members of Upper Room Four Square Chapel

Charity No 1070833

The accounts for the year ended 31 Oct 2025 Set out in pages 4-6

Respective responsibilities of the trustees and examiner

The trustees are responsible for the preparation of the accounts, you consider that an audit

is not required under section 144 of the charities 2011 (the act) and does not apply, and that

independent examination is needed

It is my responsibility to

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 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 explanation 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 connection with my examination ,no matter has come to my attention

have not been met.

(2) to which, in my opinion ,attention should be drawn in order to enable a proper understanding of the accounts to be reached.

James Coker Dated / /

MBA FCCA

Relevant qualifications Coker Isah & Co.

Chartered Certified Accountants

74 Church Road London SE19 2EZ

Page 5

The Church (Worldwide) Ministry Ltd

Statement of Financial Activities

For the year ended 31 Octomber 2025

Incoming & Expenditure

Income:
Voluntary Sources- Donation
TOTAL INCOME
Direct Charitable Expenditure:
Direct Charitable Expenditure:
TOTAL EXPENDITURE
Net Income\ ( Expenditure)
Fund Balance B/F
Fund Balance C\F
Unrestricted
Fund
2025
28860
0
28860
5405
5405
23455
753478
776933
Unrestricted
Fund
2024
27068
27068
9855
9855
17213
736265
753478

The notes on page 6 form part of these accounts

0
The Church (Worldwide) Ministry Ltd
Balance Sheet
Report & Financial Statements
FIXED ASSETS
CURRENT ASSETS
Bank & cash
CREDITORS
Amounts falling due within one year
Accrual & deferred income
Net Current Liabilities
CREDITORS
Amounts falling due within one year
Loan
ACCUMULATED FUND
Retained Surplus Brought Forward
Surplus for the year
Retained Surplus Carried Forward
2025
£
0
24,805
24,805
9,701
9,701
15,104
15,104
132,425
-117,321
2,025
753,478
23,455
776,933
2024
£
894254
74751
74751
143,102
143,102
-68,351
825,903
72,425
753,478
2024
736265
17213
753478

Approved on / / and singed on behalf of the Trustees

By

signed Dr Edmund Anyahawiwe Trustee Member

Page 7 The Church (Worldwide) Ministry Ltd

Notes to the Financial Statements

For the year ended 31 Octomber 2025

1 Accounting policies

1.1 Accounting convention

The financial statements are prepared under historical cost convention and in accordance with The Financial Reporting Standard for Smaller Entities (FRSSE) (effective Jan 2005) and statement of Recommended Practice (SORP 2005) ,and with the Charity Acts 2011

1.2 Incoming Resources

The Income represent the total donation and Income Tax Claimed excluding Value Added Tax , receivable during the year

1.3 Depreciation

Depreciation is provided on tangible Fixed Assets at rate calculated to write off the cost less residual value of each assets over its expected useful life as follows:-

Fixture fitting and equipment 25% reducing balance basis

1.4 Donation

Donation receivable are credited to the Statement of Financial Activities (SOFA)) in the year for the year which they are received.

1.5 Resources Expended

Resources Expended are included in the Statement of Financial Activities (SOFA) on an accrual basis inclusive of VAT

1.6 Unrestricted Funds

Unrestricted Funds are donations and other incoming resources received or generated for the charitable purposes

1.8 Restricted Funds

Restricted Funds are funds received which can only be used for the specific purpose as laid out by the donor Expenditure which meets this criterion is identified to the fund, together with a fair allocation of overheads costs. During the year there are no restricted fund.

2 Income

The total income of the organization for the year has been derived from its principal activity wholly undertaken in the UK

3 Operating surplus

Operating surplus 2025 2024 Operating surplus is stated after charging £ £ Depreciation of tangible assets 0 0

page 8

The Church (Worldwide) Ministry Ltd

Notes to the Financial Statements

For the year ended 31 Octomber 2025

4
Fixed Assets
Cost
1 Nov. 2025
Additions
31-Oct-25
Depreciation
1 Nov. 2025
Charge for the year
31-Oct-25
Net Book Values
31-Oct-25
31-Oct-25
5
Creditors amount falling due within one year
Loan No 1
Corporation tax
Other taxes and spcial security
Creditor and accrual
6
Summary of Assets by Fund
Unrestricted funds bf
Net Income\ ( Expenditure)
Total
Freehold
Land
894,254
0
894,254
0
0
0
894,254
894,254
2,025
£
0
6,503
1,263
1,935
9,701
753,478
23455
776,933
Total
894,254
0
940,215
0
0
0
45,961
940,215
940,215
2,024
£
133,776
6,503
1,263
1,560
143,102
736,265
17213
753,478

Appendix

The Church (Worldwide) Ministry Ltd Statement of Financial Activities For the year ended 31 Oct 2025

Incoming & Expenditure Unrestricted Unrestricted
Fund Fund
Income: 2025 2024
£ £
Voluntary Sources- Donation 28860 27068
TOTAL INCOME 28860 27068
Direct Charitable Expenditure:
Computer consumables 367 240
Light & heating 960 1520
Repairs and maintenace 775 880
Printing postage and stationery 97 70
Advertising 85
Telephone 467 411
Loain Interest 1216 5014
Travelling 987 900
Accountancy 375 550
Bank Charges 98 127
General expensis 63 58
TOTAL EXPENDITURE 5405 9855
NET INCOME ( EXPENDITURE) 23455 17213
FUND BALANCES B/F 753478 736265
FUND BALANCES C\F 776933 753478

The notes on page 6 form part of these accounts