2025-12-31-accounts

END-TIME CHRISTIAN AND PRAYER MINISTRIES

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

END-TIME CHRISTIAN AND PRAYER MINISTRIES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Church Legal and Administrative Information Report of the trustees Statement of financial activities Balance Sheet Notes to the Accounts Independent examiner’s statement Schedule of income and expenditure	Page 1 2-4 5 6 7-9 10 11

END-TIME CHRISTIAN AND PRAYER MINISTRIES

CHURCH LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025

CHARITY NO NUMBER:

1086218(England and Wales)

TRUSTEES: MR ROBERT WILLIAMS MS MERCY UGOWEH MR KENNEDY JOHN MS ROSELINE AIREN OSAGIEDE MR SAMUEL ONGWENA NYANDO MINISTER IN CHARGE: PASTOR AUSTIN EGHAREVBA BUSINESS ADDRESS: 53 MOUNTS ROAD GREENHITHE KENT DA9 9LX BANKER: LLOYDS TSB BANK BUTLER PLACE WESTMINISTER LONDON SW1H OPT INDEPENDENT EXAMINERS: Light Accountants Ltd 33 Postmill Road Sandwich/ Kent . CT13 0FU Email: [e-mail] [e-mail] Telephone: [phone] Mobile: [phone] Web: www. lightaccountants.co.uk

1

END-TIME CHRISTIAN AND PRAYER MINISTRIES

REPORTS OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their report and accounts for the year ended 31 December 2025. The accounts have been prepared in accordance with the accounting policies set out on pages 7 to 9 and comply with the Charity’s Trust Deed, The Charities Act 2011 and Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) The reports take account of the requirement for Trustees to report annually on public benefit and the Trustees have had the Charity Commission’s guidance on public benefit.

Structure, governance, and management

Governing Document

The Church is an unincorporated charity, and her governing document consists of a charitable trust deed registered with the Charity Commission on 26 July 2020.

Appointment of trustees

Trustees are nominated by the chair. In appointing trustees, consideration is given to individuals who have adequate experience in running organized youth groups, training and education and community outreach.

Policies Adopted for the Induction and Training of Trustees

The induction process for any newly appointed member of the Trustees comprises an initial meeting with the Chair and other Trustees, followed by a series of short meetings with the chairman and minister in charge on the powers and

responsibilities of the Trustees.

Organisational Structure and Decision Making

The church is organised so that the trustees meet quarterly to manage its affairs. The Minister in charge manages the day-to-day administration of the church with the assistance of other members of staff. At quarterly Trustee meetings, agreement is made by the Trustees on the strategy and activities of the charity which includes charitable donations, investments, reserves and risk management policies and performance.

Risk Management

The Trustees have assessed the major risks to which the ministry is exposed, particularly those relating to the operations and finances of the church and are satisfied that effective and adequate systems and procedures are in place to mitigate our exposure to the major risks.

Reserves Policy

It is the policy of the Charity to maintain unrestricted funds. The trustees will regularly review the reserves position of the ministry in accordance with their commitments and anticipations.

2

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Objectives

The objectives of End-Time Christian and Prayer Ministries are:

a) To seek the advancement of the Christian religion in accordance with the teachings of the Redeemed Christian Church of God, and to educate people in the Word of God;

b) To teach the knowledge of Jesus Christ all over the London and beyond.

Activities

The principal activities of the church are Christian worship and outreach programmes aimed at increasing awareness of the Christian faith and spreading the gospel of our Lord Jesus Christ. The church also seeks to support the development of the whole person spiritually, mentally and physically.

The charity is supported by a number of volunteers who give their time and skills to help it carry out its activities and achieve its charitable objectives.

Development. Activities and Achievements in the year

The charity is committed to meeting the spiritual, social and practical needs of individuals and families within the church and the wider community. It also provides opportunities for members to develop their knowledge, skills and confidence through educational, social and spiritual activities.

The charity meets at its leased premises at Manor Park Community Centre, 524 High Street North, London, E12 6QN.

During the year, the charity organised a range of programmes and activities, including:

• weekly Sunday worship and ministration services;

• counselling and legal advice sessions;

• weekly Bible study meetings held every Wednesday evening; and

• a night prayer meeting held on the last Friday of each month.

These activities supported the charity’s objectives of advancing the Christian faith, providing pastoral support and promoting the spiritual and personal development of its members and the wider community.

Financial Review

For the year ended 31 December 2025 is £25,393. The total income from church activities remained low due to poor attendance at in-person services, which also affected voluntary offerings and tithes.

3

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

STATE OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:

• select suitable accounting policies and then apply them consistently.

• observe the methods and principles in the Charities SORP.

• make judgements and estimates that are reasonable and prudent.

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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

The trustees are responsible for keeping proper 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 and the Charity (Accounts and Reports) Regulations 2008. 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.

SIGNED ON BEHALF OF BOARD OF TRUSTEES BY:

MR ROBERT WILLIAMS Trustee

Date………………………

4

END TIME CHRISTIAN AND PRAYER MINISTRIES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Incoming resources from generating funds: Voluntary Income Total incoming resources Resources Expended Payments in Furtherance of charitable objectives Charitable activities Governance costs Total resources expended Net incoming resources/(net outgoing resources) before transfers between funds Transfer between funds Other recognise gains and losses Net movement in funds Total funds brought forward Total funds carried forward for the year ended 31/12/2025	Notes 2 3 4 - -	Notes 2 3 4 - -	Unrestricted Funds £ 25,393 25,393 31,552 500 32,052 6,659 - - 6,659 39,399 32,740	2025 Total £ 25,393 25,393 31,552 500 32,052 6,659 - - - 6,659 - 39,399 32,740	2024 £ 34,934	2024
					34,934
					19,951 750
					20,701
		-			14,233 - -
		-			14,233 25,166
					39,399

5

END TIME CHRISTIAN AND PRAYER MINISTRIES BALANCE SHEET AS AT 31 DECEMBER 2025

FIXED ASSETS Tangible assets CURRENT ASSETS Cash at Bank and Hand Debtors LIABILITIES Creditors:amount falling due within one year Net Current assets and Liabilities Total Assets less Current Liabilities Creditors:amount falling due after more than one year Total Assets less Current Liabilities Net assets FUNDS OF THE CHURCH Unrestricted income funds TOTAL FUNDS	2025 Notes £ £ - 33239.87 6 - 33,240 7 (500) 32,740 32,740 8 - 32,740 32,740 32,740 32,740	2024 £ £ - 38,149 2,000 40,149 (750) 39,399 - 39,399 39,399 39,399 39,399	2024 £ £ - 38,149 2,000 40,149 (750) 39,399 - 39,399 39,399 39,399 39,399
			-
			39,399
			39,399
			39,399
			39,399

APPROVED BY: Mr Robert Williams Trustee

DATE:…..........................

6

END-TIME CHRISTIAN AND PRAYER MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting policies

The accounting policies have been applied consistently throughout the year and the preceding year.

a. Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP 2015) and the Charities Act 2011.

b. Incoming resources

Income resources have been clearly broken down to show the various sources of funds for the charity. The unrestricted income consists of funds the charity has discretionary control as regards its disbursement. Please note that all incoming resources are only accounted for in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when it is receivable while donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

c. Resources expended

Resources expended shows the governance cost and money spent on charitable activities. Expenditure is recognised on accrual basis as a liability is incurred. Expenditure could be VAT inclusive if it cannot be fully recovered, and it is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

2. Voluntary income

Church Offering and Tithe Gift Aid		Unrestricted 2025 2024 Funds Total Total £ £ £ 25,393 25,393 34,934 - - - 25,393 25,393 34,934	2024 Total

7

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

3. Cost of Charitable Activities

3. Cost of Charitable Activities
4. Governance Costs 5. Employees Church Administration and Ministry Rent and Rates Hall Improvement, Repairs and Equipment Food Bank Church Conference and Office Expenses Sundry Expenses Church Management Professional fees 2024 £ Wages & Salaries PAYE & NIC - -		Unrestricted Funds £ 10,580 799 16,500 3,003 670 31,552		2025 Total £ 10,580 799 16,500 3,003 670 31,552	2024 Total £ 7,760 4,000 6,000 - 2,191 19,951
			2025 £ 500 500	2023 £ - -		2024
						£ 750
						750

No employee received emoluments of more than £60,000.00 during the period under review.

Number of employees = 0. The Church made used of volunteered services during this financial year.

8

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

6Receivables: Dec-25 All figures are in £ Debtors - - 7Creditors: amounts falling due wit Dec-25 All figures are in £ Other Creditors - Accruals 500 500 8 Creditors: amounts falling due more than one year All figures are in £ Dec-25 Bank Loan - Other creditors - - 9 Unrestricted funds At All figures are in £ 2024 39,399	Dec-24 2,000 2,000 Dec-24 750 Dec-24 Incoming resources 25,393	At Outgoing resources 2025 32,052 32,740

9

END-TIME CHRISTIAN AND PRAYER MINISTRIES INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY FOR THE YEAR ENDED 31 DECEMBER 2025

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.

It is my responsibility to:

• examine the accounts under section 145 of the Charities Act,

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• to state whether matters have come to my attention.

Independent examiner's statement

• My examination was carried out in accordance with general Directions 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.

In connection with my examination, no matter has come to my attention.

1. which gives me reasonable cause to believe that in, any material respect, the requirements:

2. to keep accounting records in accordance with section 130 of the Charities Act; and

3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

4. have not been met; or

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

Independent examiner Light Accountants Ltd 29/07/2026

10

END TIME CHRISTIAN AND PRAYER MINISTRIES

SCHEDULE OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 DECEMBER 2025

RECEIPTS: Incoming Resources: Offering Others Total receipts Church management and administration Church - Hall rental Service Charges Telephone and Internet Charity Projects/Food bank Erquipment expense Church Conference and Office Expenses Total Expenditure TOTAL CHARITABLE ACTIVITIES EXPENDITURE Governance Cost Professional and Accountancy fees Legal and Consultancy fees TOTAL GOVERNANCE COSTS TOTAL PAYMENTS Excess of receipts over payments Bank current and deposits accounts at 31/12/2024 Bank current and deposits accounts at 31/12/2025	£ 10,580 33 637 16,500 799 3,003	£ 31,552	£ 25,393 -
			25,393 32,052
	500 -	31,552
		31,552
		500
		500
			6,659 -
			39,399
			32,740

11