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← Community Outreach Ministries

2025-01-31-accounts

Trustees’ Annual Report for the period

From 01/02/2024 Period start date To 31/01/2025 Period end date

Charity name: COMMUNITY OUTREACH MINISTRIES

Charity registration number: 1073854

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 TO ADVANCE THE CHRISTIAN FAITH, HELP IN
ADVANCEMENT OF EDUCATION, RELIEVE
POVERTY, SICKNESS, DISTRESS AND FULFIL
OTHER CHARITABLE PURPOSES IN
ACCORDANCE WITH THE LAWS OF ENGLAND
AND WALES TO PROMOTE THE CHRISTIAN
FAITH FOR THE BENEFIT OF THE PUBLIC
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 IN-DOOR PREACHING
LEADERSHIP TRAINING PROGRAMMES
DISCIPLESHIP TRAINING PROGRAMMES
DISTRIBUTION OF CLOTH AND FOOD TO THE
NEEDY AND HOMLESS IN THE COMMUNITY
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 THE TRUSTEES UNDERSTANDS AND REGARDS
THE GUIDANCE ISSUED BY THE CHARITY
COMMISSION ON PUBLIC BENEFITS

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Para 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers

Payment of Trustees

NO PAYMENTS WERE MADE TO TRUSTEES OR ANY PERSONS CONNECTED WITH THEM DURING THIS FINANCIAL PERIOD. NO OTHER MATERIAL TRANSACTION TOOK PLACE BETWEEN THE ORGANIZATION AND A TRUSTEE OR ANY PERSON CONNECTED WITH THEM.

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 THE CHURCH HAS CONTINUED TO ENGAGE
WITH PEOPLE AND ORGANIZATIONS IN THE
LONDON BOROUGH OF SOUTHWARK. WE HAVE
DONATED MONEY TO FOOD BANK FROM OUR
BOOT SALE PROCEEDS. THE BOOT SALE WHICH
IS ALSO CALLED HAND EXTENDED HAS ALSO
HELPED THOSE IN OUR SOCIETY ON LOW
INCOMES TO PURCHASE QUALITY ITEMS FOR
THEIR HOUSEHOLDS AT GIVEAWAY PRICES AS
WE WORK TO ALLEVIATE POVERTY IN OUR
COMMUNITY.
WE ALSO WORKED VERY HARD WITH OTHER
LOCAL ORGANIZATIONS SUCH AS PECKHAM
VISION AND SOUTHWARK MULTI-FAITH TO
CAMPAIGN ON ISSUES AFFECTING LOCAL PEOPLE.
WE HAVE CONTINUED TO OPEN OUR PREMISES
TO BE USED FOR LOCAL MEETINGS WHICH
BENEFIT THE COMMUNITY. LOCAL STUDENTS
FROM GOLDSMITH UNIVERSITY USED OUR
PREMISES FOR PROJECTS AND EXTENDED STUDIES
FOR THE DEGREE COURSES. WE HAVE HOSTED
ART EXHIBITION WHICH BENEFITTED LOCALS AND
VISITORS FROM EUROPE.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Staff Cost THE CHARITY HAS NO PAID EMPLOYEES.

Financial Review

Review of the charity’s
financial position at the end
of theperiod		 Para 1.21 DURING THE YEAR CHARITY REPORTED A LOSS
BUT THE CHARITY HAS THE CAPACITY TO
CARRY ON AS A GOING CONCERN
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 THE TRUSTEES HAVE CONSIDERED THE LEVEL
OF RESERVES THEY WISH TO RETAIN,
APPROPRIATE TO THE CHARITY'S NEEDS. THIS IS
BASED ON THE CHARITY'S SIZE AND THE LEVEL
OF FINANCIAL COMMITMENTS HELD. THE
TRUSTEES AIM TO ENSURE THE CHARITY WILL
BE ABLE TO CONTINUE TO FULFIL ITS
CHARITABLE OBJECTIVES EVEN IF THERE IS A
TEMPORARY SHORTFALL IN INCOME OR
UNEXPECTED EXPENDITURE.
Amount of reserves held Para 1.22 £8000
Reasons for holding zero
reserves		 Para 1.22
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 THERE IS NO UNCERTAINTY CURRENTLY ABOUT
THE CHARITY’S GOING CONCERN
Additional information (optional)
You may choose to include further statements		 Additional information (optional)
You may choose to include further statements		 where relevant about:
The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 THE MAIN SOURCES OF FUNDS TO THE
CHARITY IS BY MEMBERS CONTRIBUTIONS IN
TERMS OF TITHES AND OFFERINGS
Global Mission and
Charitable Activities		 Para 1.46 AS PART OF THE CHURCH’S GLOBAL MISSION
CHARITABLE ACTIVITIES, HAS BRANCHES IN GHANA,
SIERRA LEONE AND NIGERIA. WE HAVE BUILT
STRUCTURES TO HOUSE OUR CONGREGATIONS IN
SIERRA LEONE AND NIGERIA.
WE HAVE LOCAL PEOPLE TO ENGAGE WITH
COMMUNITY ACTIVITIES AND EVANGELISATION.
AS WE EMPOWER THE YOUTH TO BECOME
EDUCATED AND ENTREPRENEURIAL, WE CONTINUE
TO SUPPORT THE COST OF EDUCATION FOR THE
POOR BUT INTELLIGENT
A description of the principal
risks facing the charity		 Para 1.46

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed,royal charter)
Para 1.25		 TRUST DEED OR CONSTITUTION ADOPTED 17TH
OF JANUARY 1997
How is the charity
constituted?		 Para 1.25 Trust

(e.g. unincorporated association, CIO) Trustee selection methods Para 1.25 APPOINTMENT including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees		 Para 1.51 A
SERIES
OF
LEADERSHIP
AND
CHILD
PROTECTION TRAININGS TOOK PLACE WITHIN
THE YEAR TO ENSURE THAT ALL LEADERS AND
TRUSTEES WERE UP TO DATE WITH THE
NECESSARY SKILLS SET IN THEIR AREAS OF
OPERATION
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any
related parties		 Para 1.51
Other
Online and Telephone
conference call meeting

Reference and Administrative details

Charityname COMMUNITY OUTREACH MINISTRIES
Other name the charityuses
Registered charity number 1073854
Charity’s principal address 26 CARTERET WAY
LONDON
SE8 3QA

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
WILLIAM AKINLADE
PAULINE HYACINTH
AMECHI
SANTOS SESAY
DR LEONARD
ASONYE AMECHI

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Leonard A Amechi ~~a~~ Pauline H Amechi Position (eg Secretary, Trustee Trustee Chair, etc) ~~ee~~ Date 02/05/2025

|Charity No
(if any)
1073854
Period start date
01/02/2024
To
Period end
date
31/01/2025
COMMUNITY OUTREACH MINISTRIES
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
1073854
Period start date
01/02/2024
To
Period end
date
31/01/2025
COMMUNITY OUTREACH MINISTRIES
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
1073854
Period start date
01/02/2024
To
Period end
date
31/01/2025
COMMUNITY OUTREACH MINISTRIES
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
1073854
Period start date
01/02/2024
To
Period end
date
31/01/2025
COMMUNITY OUTREACH MINISTRIES
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
1073854
Period start date
01/02/2024
To
Period end
date
31/01/2025
COMMUNITY OUTREACH MINISTRIES
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
1073854
Period start date
01/02/2024
To
Period end
date
31/01/2025
COMMUNITY OUTREACH MINISTRIES
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
1073854
Period start date
01/02/2024
To
Period end
date
31/01/2025
COMMUNITY OUTREACH MINISTRIES
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
1073854
Period start date
01/02/2024
To
Period end
date
31/01/2025
COMMUNITY OUTREACH MINISTRIES
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
1073854
Period start date
01/02/2024
To
Period end
date
31/01/2025
COMMUNITY OUTREACH MINISTRIES
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
1073854
Period start date
01/02/2024
To
Period end
date
31/01/2025
COMMUNITY OUTREACH MINISTRIES
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES||~~|~~| |---|---|---|---|---|---|---|---|---|---|---|---| |Section A Statement of financial activities|Section A Statement of financial activities||||||||||| |Recommended categories by
activity||Guidance Note||Unrestricted
funds||Unrestricted
Restricted
income
funds|Endowment
funds|Total funds|||Prior year
funds| ||||||£|£|£||£||£| |Incoming resources (Note 3)|||||F01|F02|F03||F04||F05| |Income and endowments from:|||||||||||| |Donations and Voluntary Income
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
Resources expended (Note 6)
Total|Tithes & Offerings|S01
S02
S03
S04
S05
S06
S07|36,734
-
-
36,734
64,860
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
22,913
-
-
22,913
-
59,647
-
-
59,647
64,860
~~=====~~||||||||| |Expenditure on:|||||||||||| |Costs of generating voluntary income||S08|||64,979|-|-||64,979||73,425| |Charitable activities||S09|||-|-|-||-||-| |Governance costs|Legal & Professional|S10|||800|-|-||800||800| |Other resources expended|Depreciation|S11|||-|-|-||-||-| |Total||S12|||65,779|-|-||65,779||74,225| |Net income/(expenditure) before investment
gains/(losses)||S13||-|6,132
-|-|-|-|6,132
-|-|9,365
-| |Net gains/(losses) on investments||S14|||-|-|-||-||-| |Net income/(expenditure)||S15||-|6,132|-|-|-|6,132|-|9,365| |Extraordinary items||S16|||-|-|-||-||-| |Transfers between funds||S17|||-|-|-||-||-| |Other recognised gains/(losses):|||||||||||| |Gains and losses on revaluation of fixed assets for the charity’s own use||S18|||-|-|-||-||-| |Other gains/(losses)||S19|||-|-|-||-||-| |Net movement in funds||S20||-|6,132|-|-|-|6,132|-|9,365| |Reconciliation of funds:|||||||||||| |Total funds brought forward||S21||-|9,365
-|-|-|-|9,365
-||-| |Total funds carried forward||S22||-|15,497
-|-|-|-|15,497
-|-|9,365
-| |1||||||||||||

~~ee~~ Section B Balance sheet

Guidance Notes Unrestricted
funds		 Restricted
income
funds		 Restricted
income
funds		 Restricted Endowment
funds
Total this
year		 Endowment
funds
Total this
year		 Endowment
funds
Total this
year		 Total last
year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01 - - - - -
Tangible assets (Note 14) B02 - - - - -
Heritage assets (Note 16) B03 - - - - -
Investments (Note 17) B04 - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Total fixed assets B05 - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Current assets
Stocks (Note 18) B06 - - - - -
Debtors (Note 19) B07 - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Investments (Note 17.4) B08 - - - - -
Cash at bank and in hand (Note 24) B09 16,271 - - 1 271 - - 1 271 - - 1 271 - - 1 271 - - 1 271 - - 1 271 - - 16,271 22,402
Total current assets B10 16,271 - - 1 271 - - 1 271 - - 1 271 - - 1 271 - - 1 271 - - 1 271 - - 16,271 22,402
Creditors: amounts falling due within
one year (Note 20)		 B11 800 - - 800
~~		 ~~ 800 - - 800 800 - - 800
~~		 ~~
Net current assets/(liabilities)
Total assets less current liabilities		 B12
B13		 15,471 - - 15,471
21,602
15,471 - -15,471
21,602
~~or~~
~~or~~
Creditors: amounts falling due after
one year (Note 20)		 B14 - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities
Funds of the Charity		 B16 15,471 - -
~~a~~		 15,471 - - 15,471 - - 15,471 - - 15,471 - - 15,471 - - 15,471 - -
15,471		 21,602
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 - - - - -
Unrestricted funds B19 15,471 - 15,471 - 15,471 - 15,471 21,602
Revaluation reserve B20 -
Total funds B21 15,471 15,471 15,471- -15,471 15,471 21,602
Signed by one or two trustees on behalf of all
the trustees		 Date of
approval
dd/mm/yyyy
02/05/2025
02/05/2025
Leonard A Amechi
Pauline A Amechi
Print Name
Signature
~~Se~~
~~ee~~
~~2~~

CC17a (Excel)

03/05/2025

2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by • and with ✓ Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

The charity constitutes a public benefit entity as defined by ✓ FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support THE CHARITY IS ABLE TO MEET ITS PUBLIC the conclusion that the charity is a going REQUIREMENTS AS WELL AS REALISING ITS ASSETS concern; AND DISCHARCHING ITS LIABILITIES IN THE NORMAL COURSE OF ITS OPERATIONS. IN ORDER WORDS, IT HAS NEITHER INTENTION NOR THE NEED TO LIQUIDATE OR CURTAIL MATERIALLY ITS SCALE OF OPERATION. IT HAS ENOUGH RESOURCES TO CONTINUE IN OPERATION.

Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in

Yes
No
~~note { }~~		 ✓ * -Tick as appropriate
✓
Please disclose :
(i) the nature of the change in accounting policy;
(ii) the reasons
provides more r
and		 why applying the new accounting policy
eliable and more relevant information;
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting No changes to accounting estimates have occurred in the reporting period(3.46 FRS 102 SORP).
Yes
No		 ✓ * -Tick as appropriate
✓

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes
No
Please disclose		 ✓ * -Tick as appropriate * -Tick as appropriate
:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.

CC17a (Excel)

03/05/2025

3

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or
additional policy has been adopted then this is detailed in the box below.		 Yes
No
N/a
Recognition of income
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
This includes any realised or unrealised gains or losses on the sale of investments and any gain
or loss resulting from revaluing investments to market value at the end of the year.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted
by the FRS 102 SORP or FRS 102.
Grants and donations
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Grants and donations are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent that the
charity has provided the specified goods or services as entitlement to the grant only occurs when
the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of
probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on donations
and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift
Aid amount recovered on a donation is considered to be part of that gift and is treated as an
addition to the same fund as the initial donation unless the donor or the terms of the appeal have
specified otherwise.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting
period in which the stocks are distributed, they are recognised as an expense at the carrying
amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift can be measured reliably.
Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading
activities' with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against 'Income from other trading activities' and the proceeds from sale are
also recognised as 'Income from other trading activities'.
Donated services and facilities that are consumed immediately are recognised as income with an
equivalent amount recognised as an expense under the appropriate heading in the SOFA.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are
recognised as income earned from the provision of goods and services as income from charitable
activities.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition criteria are
met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓

2.3 EXPENDITURE AND LIABILITIES

2.4 ASSETS
Intangible fixed assets
Heritage assets
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE
Redundancy cost
Grants with performance
conditions
Grants payable without
performance conditions
Creditors
Provisions for liabilities
Basic financial instruments
Governance and support
costs
Tangible fixed assets for use
by charity
Liability recognition
Deferred income
Investments
Stocks and work in progress
Debtors
Current asset investments		 These are capitalised if they can be used for more than one year, and cost at least
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of service or
output to be provided, such grants are only recognised in the SoFA once the recipient of the grant
has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to realistically
avoid the commitment, a liability for the full funding obligation must be recognised.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at the
best estimate of the amount required to settle the obligation at the reporting date
Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.
They are valued at cost.

The depreciation rates and methods used are disclosed in note 9.2.
They are valued at cost.
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
treatment is applied to unlisted investments unless fair value cannot be measured reliably in which
case it is measured at cost less impairment.
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical
substance but are identifiable and are controlled by the charity through custody or legal rights.
The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally for
their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on
the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at
the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash equivalents
with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity
date of less than one year held for investment purposes rather than to meet short term cash commitments
as they fall due.		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
✓
Yes
No
N/a
They are valued at fair value except where they qualify as basic financial instruments. ✓

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations and gifts
36,734
- - 36,734 64,860
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services
- - - - -
Other
22,913
- - 22,913
-
Total 59,647
- - 59,647 64,860
- - - - -
- - - - -
Other
- - - - -
Total
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
Total
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
Total
- - - - -
59,647
- -59,647 64,860
Other information:
Charitable
activities:
Analysis
Donations
and legacies:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
TOTAL INCOME
Other:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis
Donations and gifts 36,734 - - 36,734 64,860

Gift Aid		 - - - - -
Legacies - - - - -
General grants provided by government/other
charities		 - - - - -
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donated goods, facilities and services - - - - -

Other		 22,913 - - 22,913 -
Total 59,647 - - 59,647 64,860
- - - - -
- - - - -
Other - - - - -
Total - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Interest income - - - - -
Dividend income - - - - -
Rental and leasing income - - - - -

Other		 - - - - -
Total - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
-		 - - - -

Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
property rights		 - - - - -

Other		 - - - - -
Total - - - - -
59,647 - - 59,647 64,860
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)

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Section C Notes to the accounts (cont) Note 6 Analysis of expenditure

Note 6 Analysis of expenditure Analysis of expenditure
Fudraisingagents
Operatingcharityshops
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Stagingfundraisingevents
Database development costs
Other trading activities
Analysis
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
Expenditure on
raising funds:
Incurred seeking legacies
Total expenditure on charitable
activities
Other
Total expenditure on raising funds
Total
Depreciation
Separate material
item of expense
Incurred seeking grants
Investment management costs:
Incurred seeking donations
Expenditure on
charitable
activities
Operating a trading company
undertaking non-charitable trading
activity
Investment administration costs
TOTAL EXPENDITURE
Total other expenditure
Legal & Professional		 Analysis Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Incurred seeking donations 64,979 - - 64,979 73,425
Incurred seeking legacies - - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Stagingfundraisingevents
Fudraisingagents
Operatingcharityshops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
 - - - - -
Start up costs incurred in generating
new source of future income		 - - - - -
Database development costs - - - - -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -

Cost of obtaining investment advice		 - - - - -
Investment administration costs - - - - -
Intellectual property licencing costs - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - -
Total expenditure on raising funds 64,979
-		 - 64,979 73,425
- - - - -
- - - - -
Total expenditure on charitable
activities		 - - - - -
- - - - -
- - - - -
Total - - - - -
Depreciation - - - - -

Legal & Professional		 800 - - 800 800
- - - - -
Total other expenditure 800 - - 800 800
65,779 - - 65,779 74,225

Other information:

Analysis of expenditure on charitable activities

Activity or
programme		 Activities undertaken directly Activities undertaken directly Grant
funding
of
activities		 Support
Costs		 Total this
year		 Total
prior year
£ £ £ £ £
Activity 1
Activity2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner

Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees		 This year
£		 Last year
£
800 800
0

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Section C Notes to the accounts (cont)

Note 11 Paid employees
Salaries and wages
Please complete this note if the charity has any employees.
11.1 Staff Costs
Social security costs
Other employee benefits
Total staff costs
Pension costs (defined contribution scheme)
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
This year
£		 Last year
£
- -
- -
- -
- -
- -

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer True pension costs) for the reporting period of more than £60,000

Band Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
This year
Last year
Number
Number
Fundraising
- -
Charitable Activities
- -
Governance
- -
Other
- -
Total- -
Total amount of payment
Please state the accounting policy for
any redundancy or termination
payments
11.3 Ex-gratia payments to employees and others (excluding trustees)
Please explain the nature of the
payment
11.2 Average head count in the year
Please state the legal authority or
reason for making the payment
Please complete if an ex-gratia payment is made.
Please provide the total amount paid to key
management personnel (includes trustees
and senior management) for their services
to the charity
11.4 Redundancy payments
The parts of the charity in which the
employees work
The extent of redundancy funding at the
balance sheet date
Please state the amount of the payment
(or value of any waiver of a right to an
asset)
The nature of the payment (cash, asset
etc.)
Please complete if any redundancy or termination payment is made in the period.
This year
Number		 Last year
Number
Fundraising - -
Charitable Activities - -
Governance - -
Other - -
- -

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year		 Freehold land
& buildings
£		 Computers
Equipment
£		 Plant,
machinery
and motor
vehicles
£		 Fixtures,
fittings and
equipment
£		 Total
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -

14.2 Depreciation and impairments

14.2 Depreciation and impairments d impairments
*Basis*
SL or RB
SL or RB
 Rate
At beginning of the
year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers
- -
At end of the year
- -
Net book value at the
beginning of the year
- -
Net book value at the
end of the year
- -
14.4 Impairment
14.5 Revaluation
14.6 Other disclosures
(ii) Please provide the amount of contractual
commitments for the acquisition of tangible fixed
assets.
(iii) Details of the existence and carrying amounts
of property, plant and equipment to which the charity
has restricted title or that are pledged as security for
liabilities.
14.3 Net book value
the name of independent valuer, if applicable
the carrying amount that would have been
recognised had the assets been carried under the
cost model.
(i) Please state the amount of borrowing costs, if
any, capitalised in the construction of tangible fixed
assets and the capitalisation rate used.
the methods applied and significant assumptions
Please provide a description of the events and
circumstances that led to the recognition or reversal
of an impairment loss.
If an accounting policy of revaluation is adopted, plea
the effective date of the revaluation*		 SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance ("RB")
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - -
- - -
seprovide:
- - - - -
- - - - -

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

Total

This year
£		 Last year
£
- -
- -
- -
- -

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
£		 Last year
£
- -
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
Total		 Amounts falling due
within oneyear		 Amounts falling due
within oneyear		 Amounts falling due after
more than oneyear		 Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
800 800 - -
800 800 - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period		 This year
£		 Last year
£
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period
Amounts added in current period
Amounts charged against the provision in the current period
Unused amounts reversed during the period
Balance at the end of the reporting period		 This year
£		 Last year
£
- -
- -
- -
- -
- -

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

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Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

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Section C Notes to the accounts (cont

Note 24 Cash at bank and in hand

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other - Paypal Total

This year
£		 Last year
£
- -
- -
16,271 22,402
- -
16,271 22,402

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Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
----- End of picture text -----

Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

enter "False".
No trustee expenses have been incurred (True or False)
Type of expenses reimbursed This year Last year
£ £
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

Name of the trustee
or related party		 Relationship
to charity		 Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad
debts at period end		 Amounts
written off
during
reporting
period
£ £ £ £

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name COMMUNITY OUTREACH MINISTRIES members of On accounts for the year 31 JANUARY 2025 Charity no (if 1073854 ended any) Set out on pages 1-18 OF ANNUAL ACCOUNT (remember to include the page numbers of additional sheets)

Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of [Association International Accountants]. Delete [ ] if not applicable.

It is my responsibility to:

Basis of independent My examination was carried out in accordance with general Directions examiner’s statement 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 the 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.

1

IER

January 2025

Independent In connection with my examination, no material matters have come to my examiner's statement attention (other than that disclosed below *) which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 02/05/2025 Signed: Name: EBENEZER AFRIYIE Relevant professional FCCA (ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS) qualification(s) or body (if any): MAAT (ASSOCIATION OF ACCOUNTING TECHNICIANS) ~~a~~ Address: 17 SHERBOURNE CLOSE DARTFORD DA1 5WQ ~~a~~ Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Section B Disclosure

2

IER

January 2025

Give here brief details of any items that the examiner wishes to disclose .

3

IER

January 2025