Charlty nllmber: 11180936 GLOBAL EVANGELICAL CHURCH, UK Trustees, report and financial statements for the year ended 31 December 2025
GIL)BAL EVANGELICAL CHURCH. UK Contents Legal and 8dn)intstTativ¢ infornwti¢)n llldq>end¢nt uarnin. r¢FrfJrt Statement of financial acuvities Balanc¢ shc¢t Notes to the fitMnciai ststemettts 8-10
GLOBAL EVANGELICAL CHURCH. UK Lcgal and administrative informatio Charlty number 1080936 Buslness address 55 Pathfield Rolld Str¢atha Lo10 SW16 5NZ Reglstered office 388 Streatham High Rofid Str¢ath8m tJ)ryloD SW16 6HX Trustees John Wogorn Mavis Gbewonyo Frnncis Dakpo Irene Fudzi Vi¢tor Mod Administrator Member Secretary Member Seeretary FralS Dakpo P&stors R¢v FAiward T¢tt¢h Rev Joseph Addo A¢£ollntants Eric&Co Chart¢red C¢rtified Accountants & Reered Auditors 87 Tylecroft Road L&JTrJon SW16 4BJ Bankers 2{21 Elutri¢ Patade G¢ lane South Wo(NJford Luudon E18 2LX Page I
CLOBAL EVANGELICAL CHURCH, UK Report of the trnstees for the year ended 31 December 2025 The tsust¢¢s pr¢s¢ut their Teport and the finallcial stateumts for the y¢ar 31 Decem 2025. Th¢ lThSte who served durill8 th¢ ye8r and up to the date of this report ar¢ sa out on page l. The trustees bav¢ adopt¢d tbe provisi¢)ns of Aceountitig and Reporting by Chariti¢s: Siaiement of Re£omm¢nd¢d PtHdic¢ aF¢>Iic8ble to charities preparing th¢ir accounts in accordance with tl* Fin3n¢ial Rwrting Stsndard 8pplicable ID the UK aljd R¢public of Irelalld {FRS 102) (¢ff¢divc I January 2019). StructuN governAnce and management rhc goveming inStru¢llt of tb¢ Cbarity is its adopted Cork%tibJtion dated 26 Sept¢mb¢r 1999. Tlie day to day operation ofthe Charity 1$ controll aThl by the TnLstre& Iusk MallagemeDt Th¢ Trnstees have aSse&d the n)ajor risks to wbi¢h th¢ charity is ¢XFN)rt in particular those relating to the opcratioDs and financ¢s of th¢ Charity and are satisfied that syste]Ls ¢ontro]$ 8r¢ in plac¢ to mitigale their exposure to the major risks. Objecttves and aetivities Tlie principal objcctives of the Charityart: (i) Tiie advalwl of the Chri•i8n R¢ligion (li) The relief of poverty, sickness and distress Prdy¢r prtsa and rdr¢ats in additioD5 to usual chutch services continue to be h¢ld to advall¢¢ th¢ Go8pel of Jesu5 C]Ist in London and Iyond The Trustees CO]nD ryt they have paid due regard to the gutdanee ¢Olltsin in the ajarity Cornmission's general 8uidance on public benefit when reviewing the TrIS aims 8T objective5 in setting the granr making policy for the year. Aehievements and perfomxnee The year proved to b¢ v¢ry su¢¢&%sfvl Tn t¢rnLs of thnariolls recetved and dOl00s gtveD. This is due to the fact that ttvo new branches have bccn opened and members commitment io acquirillg a plaG¢ of worsbip.Th¢ Cbarity is also accumulating reserve towards the acquisitioll of a pjace of wryhip. Financial revlew The net surplus foT the year. which were all ftom unrestricted fimd4 amoullted to L31486 and deded to thc net incoming r¢sourees brougkn forvdrd of £370.966. The tolal Tes¢TYe caTried forvArd is £403.452. Tithes and offering5 continue to be the rnain sources of incom¢. There aT¢ still plans to wiir¢ a place of worship. The policy on reseLve is that a mininum of three ny)nths ¢xperAu aTe to beld in liquid fiuNJs and thi5 l¢vel of rescThrs trLa6 been maintained during most of the pcriod in qucstion. Page 2
GLOBAL EVANGELICAL CHURCH, UK Report of the tn]stee5 for the year ended 31 December 2025 StAtem¢nt of trustees, responsibiliti The trustees are responsibl¢ for pryring thc Tnttts' Annual R¢port th¢ financial ststemellts in a¢¢ordanc¢ with applicable law and United Kingdom Ac¢ounting Srandards (United Kingdom G¢n¢rdlly Acccptd Accouming PItic¢). Law appli¢abl¢ EO clwities in En attd Waits requtres the trustees to prepare fioan¢ial swements for each fmanci81 yeAr whi¢b give a trne fair view of¢]wity aDd of the incomtll8 resow¢¢s and application of res4)UEW of the ¢barity for that year. ltt preparing tbese fllmncial stateAnenLS the tTUStees are rwuired to: Selt Buitsble o¢¢ouniinE policie8 and then apply them ¢onsi8*ndy." observe th¢ methods and principles in the CJwi¢i¢8 SO1. make judgcments and estimat¢s that Ar¢ re8son8bl¢ 4tKI prud srai¢ wh¢th¢r applicabl¢ UK Accounting Standards hav¢ b¢¢ll followed, wbje¢t to any m&tcrial departtires discloscd and plain¢d in thc fllwi¢ial stst¢nKnts: And prepare the finan¢ial 8¢&tements ort the 80in8 e4)ncern b&qi$ unless li is inappropriaie to PTesume that the chariiy will continuc in operation. 'I'hc tTU5tees arc responsible for keepin8 propcr ¥¢counting records whicb disclose with reasonabl¢ ¥curw at any tim¢ tbe financial pusilion of the charity and ¢nabl¢ th¢m to utyur¢ thwt the fin8nci81 staiemenls cun]ply with th¢ Ch8riti¢s knt 2011 ATtd the ChBrity {A¢counts and Repott&') Re8ulation$ 28. Th¢y al8v r¢spon5ible for safcguarding the assets of the chBriry and hen¢e for takin8 r¢asonabl¢ stryps for the PTevenlion and dLXecuon of fraud and oth¢r irr¢gulatitLes. On behalf of th¢ board MviS Gbewonyo Trustec Date: Page 3
GLOBAL EVANGELICAL CHURCH. UK Independent examiner's report to the trustees on the unaudlted flnandal stAtements of GLOBAL EVANGELICAL CHURCH, UIL I r¢poTt on th¢ aUllts of GLOBAL EVANGELtCAL CHURCIL VK for th¢ yesr ¢nded 31 Deconbe¥ 2025 s¢t out on pages 2 to 10. Respectfve responslbllitjes of trnstees And Independent examlner As the charItS tn you resp)nsible for the preparation of the ateoull4 )Thi ¢otJsider that audit is not rquired for the year uttder section 144(2) of the Chariiies Act 2011 {the 2011 Act) and that an Indepe[ellt examination is needed. It is my rG5ponsibility to examine the accounts under seclion 145 of the 2011 ACL to follow the procedures laid dovln in the Generzl Directions 8tven by the Charity Commission uTwJer section 14515)(b) of th¢ 2011 Acl and to state wh¢ther particutar matters bav¢ come lo my atsffl)¢io B2$ of independent examiner's 5tatemeDt My examination was ¢arri¢d out in awordaltce with the General Dirfftions given by the Tharity Commission. Att examination includes a review of the accoulliillg records kept by the Chty and a cony)arisoll of the accounts presented witii those re¢ord& It also in¢lud¢s ¢oD5iderdtion of any unuwl itens or dis¢losures in the a¢¢ounts, and se¢king explanations from you as trustee4 concerning any such matters. Th¢ pmcoaures Undertake do nor provide all the evidence tha( would be required in an audit and consequetttiy no opirtion ig giyett as to whether the aecouttts present a 't¢ and fair view, atKI the report is limited to those matters set out in the s(aterKnt below. Ind¢pendent ¢xaminer's Statement Tn Conne]n with my examination. TJO Trmtter has come to myattention: (i) vA]icb give5 me reasonabIe Cau to li¢V¢ thatin aDy fDatrTi r¢y¢tth¢ r¢quir¢Tn¢llts: to keep PT(yer accounting r¢¢oTds in acwrdanc¢ with s0 130 of th¢ 2011 Act. and to prepare accout which awxd with the aCcontIng rX)rdS and to conwty with the a)tillg requirement5 of the 2011 Act hav¢ no¢ be¢n or (li) to Whic irL myopiniofy ait¢]ttion should bc drdvm in ¢)Td¢r to cnabk a prop¢r und¢rst8rylÉng of the accoullts io be r¢ath¢d. Eric Ashong FCCA Independent examiner Erlc & Co Chartered Certified AclltsAts & Registered Auditors 87 Tylecroft Road London SW16 4BJ ' Dat¢: Page 4
GLOBAL EVANGELICAL CHURCH. UK ststement of fin2nclYdl actlvltles For the year ended 31 Deeember 2025 Unrestri¢ted funds 2025 Totsl 21b24 TotAI Notrs TncoTning roUrCeS Incoming resourc&8 from generating fimds: Voluntary Investment iticome ),742 8,980 90.742 8,980 83.567 11,035 Totsl iDcomtng resources 99,722 99,722 94,602 Resources e4)ended Salaries, tsxes and NIC ReDÉ payable Mls¢¢llallU$ and g¢n¢rdl expenses Wclfarc and hardship relief Repairs & maintenance Tnsurance Cotntnunion ex$* Pulpit allowanc¢ Church trip and travelling BaDk ¢barg L¢gal and proftssioDal f¢¢s Postag4 printing and stationery Honorarium 2tKi appreciation R¢fr¢shment and hospitslity Depreeiation of M1¢81 instrum¢nts Dq)rwiatioD of ¢OIDPlTt¢r Wulpnt Praise and worsbip Youth and sunda) s¢101 expenses Trainino and developnw Evallgelism Cbaritable donation and gift 16.644 19.570 412 7.294 16.644 19,570 412 7.294 17,992 16,521 866 4,259 110 193 85 10,360 4,304 190 1.695 740 1.877 4.355 591 208 6,442 1.294 430 1,500 6.664 148 257 6,200 1,347 150 1.695 250 i.c()o 300 73 123 5,680 300 604 150 5,039 257 62(10 1,347 150 1,695 250 3fy) 73 123 5.680 31K> 150 5.039 Total resources eellded 67236 67236 80.676 Net incoming resources for the year 32.486 The rtottt on pages 8 to 10 fom an integral part of these finaneial statements. Page 5
GLOBAL EVANGELICAL CHURCH. UK Statement of financial aetivitles For the year ended 31 December 2025 Total fjjnds brought forw8rd 370.9( 370.966 357.040 Total funds cArrled forwgrd 403.452 403.452 370,966 Th¢ statcmeot of fllmncial activities includes all gains and l(Isses ID the year and tlkref4)re a Separnte statement oftotal reeognised sains and 105ses has no¢ been prepared. All of th¢ abov¢ amounts relate to continuing adtvitie& The notes p*ge$ 8 to 10 form iD¢eErnI p#rt of these Ilnancial statements P4e6
GLOBAL EVANGELICAL CHURCH. UK Balance sheet as at 31 December 2025 2•25 2024 tes Flxed 8SS¢t$ Tangible a&s¢ Current assets Debtors Cash at bank and inhalld 7,308 7.504 ,525 309,599 88,050 280,505 4.124 368.555 Creditorg: amounts falllllg due wlthln one year (3.980) (5,093) N¢t eurrent Assets 396,144 363,462 Net ass¢t$ 403,452 370.966 Funds Unrestric¢d ineomc fid3 403.452 370,966 Totsl fund$ 403.452 370,966 Th¢ finan¢io13tstcments werc approvd by ibc truste¢5 On...... ..... ...... . and 5ign¢d on its behalf by John Wogormebu Trustee Mavts Gbewomyo Trn5tee The notes oll pages 8 to 10 form an integr*l pxrt of these fillin¢i41 statemeat& Page 7
GLOBAL EVANGELICAL CHURCIL UK Notes to financial statements for the year ended 31 December 2025 A¢countlng po]icies Th¢ prineipal Ac¢ountill8 policies are suM[n b¢low. Tbe accowiting policics bave applied ¢onsAstently throughoui the year and the pr¢¢edin8 y¢ar. l.l. BasL% of aceountlng Th¢ fir¢1#1 statements are preparcd undcr th¢ hisrorical cost convcDtion and in accorda with tb¢ Statement of Recommended Practi¢¢ 'A¢¢QUutg alld Reporti1 by Clwiti¢s' issucd in Mar¢h 2005 (SORP 2005) and thc Chariti¢s Act 2011. 1.2. In¢omlng resources Ail incojning Tcsourc¢s art included in the siatement of fuwKial activities when the cbarity is entLtled to the in¢ome and the amounL be quantifjed with reasonable aceuracy. The followin8 specific poli¢ies ar¢ applied to particular cate8ories of incfft: Voluntary iDcom¢ is r¢¢¢iv¢d by way of donatiOD& off¢rirtgs attd tith&$ and is included in fijll in the stat¢ni¢nt of finan¢ial a¢tivities wb¢n receivabl¢. In¢om¢ from inv&8tmenls is included in the ye8r in which it is rtttivable. 1.3. Resourees expended E.xpenditure is re¢ognised on 8D 8¢Liual bfisi5 as a liability 15 incur. ExpcDditur¢ in¢lud¢s any VAT which cann(rt be fully r¢¢ov¢r¢d. and 1$ reported 8S Part of the ¢XP¢Dditur¢ to whi¢h it lates. Costs of g¢nernting funds comprise the ¢osts 4880¢i&ted with attraciin8 volunlary in¢ome. li in¢lud¢s both ¢ost$ that Can be allocated dIrllY ¢0 su¢h aeuviiies and those costs of an indire¢i nAtllre necowry to suppori tlicm. 1.4. Tanglble nxed assets And depredadon Tangible fixed asseis are stated AL Cost less accumulAted deyr¢ciation. Deprxiolion is provided at rates calculated to off the cost leas sIdUaL valu¢ ol¢a¢h a&w ov¢r its expected eSJI lifc, as follows: Office and Computer wuipm¢nt - 25% lUcIn8 anCe method Musical instnmxnts 25% redu¢in8 baIan¢¢ nxthod Voluntary lllcome Unrcslrirt¢d funds 2025 Total 2024 Total Donations aEMI offerings 'rith¢ Charity tsx cr¢dit 57.126 10,674 22.942 57,126 10.674 22.942 64,621 16 J26 2,620 90,742 .742 83567 Page 8
GLOBAL EVANGELICAL CHURCH, UK Notes to financlal statements for the year ended 31 December 2025 Investment lllcome UnrestrIeted funds Z025 Totjl 2024 Total Bank interest receivdble 8.980 8.980 11,035 8.980 8,980 11,035 Employeeg Employment Costs 2025 2024 Wagrf and salaries No enn)loyee receivgj emolum¢nLS ofmore Ihan £60.000 (2024: None). 16,644 17,992 Number of employees Th¢ av¢rag¢ monthly numbers of employees (inch18 the Ine¢s) during tbe year. c81cuiat¢d on th¢ b&sis of fidl titue equivalent4 was as follow5: 2025 Trlujnber 21124 Number Staff Office Cojnpuler Music1 equipment instrumetsts Tanglble fixed assets Totsl Cost Ai l January 2025 and At 31 December 2025 21.044 26.374 47.418 Depreciation At l January ?025 Charg¢ for th¢ y¢ar 15,898 123 24.016 73 39,914 196 At 31 Deeember 2025 16.021 24.089 40,110 Net book vAlues Ai 31 Decemiv 2tr25 2285 7.308 At 31 DeceDkn 2024 5,146 2,358 7.504 Pge 9
GLOBAL EVANGELICAL CHURCH, UK otes to financial ststements for the year ended 31 December 2025 Debtors 2025 2024 ott debtors Prepaymenfs atHI ac¢ru¢d In¢ 69,925 20,600 71.525 16,525 90525 88,050 Credltfjrs: amouDts falllng due wlthln one year 2025 2024 Other cr&litors Accruals and deferred income I,o?I 2959 1.021 4,072 3.980 5,093 Anglysis of Thet 25sets beiweett fllnds Unrestri¢ted funds Total fund$ Fund balantts at J I 2025 8s rqJreseDted bT. Tan)1¢ f¢d a55ets Curr¢nt ass¢ts Cumt liabilities 7.308 4(K).124 (3,980) 7J08 400.124 {3,980) 403,452 403,452 Unrestrfcted funds At At l January Inconng Outgolng 31 December 2025 resollrees resources 2025 Generdl fuads 370.966 99,722 (67230 403,452 Purposes of VDre5tr1cted funds The unrestricted firymls of th¢ TllLSt are expeodable at th¢ di5CtiOn of the Trnstees in fuTthwall¢¢ of the obj¢¢tives of the clwity. Page 10