## 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 - Charity Number Charity No 1070833 Registered Office 32 Davids Road & Forerst Hill Place of worship London SE23 3EN - Accountants Coker Isah & Co. Chartered Certified Accountants 74 Church Road Crystal Palace London SE19 2EZ 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 - examine the accounts under section 145 of the Charities Act - to follow the procedure laid down in the General Directions given by the Charity Commissioners under section 145 (5) (b) of the Act and - to 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 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 - (1) which give me reasonable cause to believe that in any material in respect the requirements - to keep accounting records in accordance with section 130 of the Charities Act and - to prepare accounts accordance with the accounting records and to comply with the accounting requirement of the Act ## 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| - 7 Trustees Remuneration Remuneration was paid to only one of the trustees under PAYE Sceheme during the year ## 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