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## Global Harvest Outreach & Christ Harvest Centre Trust (The Harvest Army) Charity **No.1088581**
Annual Accounts and Report for the Year End 31st December 2024
GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
## **REGISTERED CHARITY NUMBER: 1070584 (England and Wales)**
Report of the Trustees and Financial Statements for the Year Ended 31 December 2024
## **GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581**
## **Contents of the Financial Statements for the Year Ended 31 December 2024**
|**Contents**|**Page**|
|---|---|
|Contents|2|
|Administrative Information|3|
|Report of the trustees|3 - 5|
|Independent Examiner|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 - 10|
|Detailed Statement of Financial Activities|11|
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GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
## **Report of the Trustees for the Year End 31 December 2024**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP)'Accounting and Reporting by Charities' issued in March 2005.
## **CHARITY ADMINISTRATIVE DETAILS Registered Charity number** 1088581
Global Harvest Outreach (GHO) and Christ Harvest Centre (CHC) is a Christian based charity organisation. The GHO (Ministry Arm) is run by the Trustees while the CHC (church Arm) has been put under the apostolic oversight of the ELIM Pentecostal Churches (EPC) UK. The local church (CHC) is run by the Pastors, group of Elders and Departmental leaders (Executive Ministers) under the constitution of the EPC, while GHO is run by the Trustees via the Trust document.
Charity Registration Number: 1088581 C/O 17 High Road, Wormley. Broxbourne. London EN10 6HT Postal Address: Worship Centre: CHC - The Royal Store House, 258 Langham Road. South Tottenham (Opposite Turnpike Lane Tube Station) London N15 3HT Current Serving Trustees: 1. Kenny O. Victor Macarthy MBA FCCA (Lead Minister) 2. Bolanle Macarthy BA PGCE MA 3. Remi Alabi BA LLB BL (Chair) 4. Francesca Smidile BA 5. Yemisi Abrahams LLB BL - (Canada)
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GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
2024 Trustees’ Report for Global Harvest Outreach (GHO) & Christ Harvest Centre (CHC)
Introduction
In accordance with our charitable objectives, Global Harvest Outreach (GHO) and Christian Harvest Centre
(CHC) have continued to advance the Christian faith, provide relief to the vulnerable, and engage in community
transformation. This report highlights the key activities and achievements of 2024, aligned with our mission to fulfil the Great Commission (Matthew 28:19-20) and demonstrate Christ’s love through practical service (James 2:14-17).
Charitable Objectives & Activities in 2024
## 1. Advancement of the Christian Faith
We remain committed to spreading the Gospel through various evangelistic and discipleship initiatives:
## - Local Evangelism & Outreaches
- Quarterly 'Harvest Gathering' conferences for spiritual revival and teaching.
- Community outreaches in Haringey Borough, distributing food, clothing, and sharing the Gospel (Isaiah 58:10).
- The Watchman - a dedicated monthly prayer session for global revival and peace (1 Timothy 2:1-2).
- Children & Youth Ministries:
- How Do I Know (HDIK)– Equipping young people with biblical wisdom.
- Supplication for Success (S4S) – Prayer-driven mentorship.
- Parents Praying for Their Children (PPC) – Strengthening families through intercession.
## - International Missions & Outreaches
- Open-air crusade and medical mission in Epe, Lagos State, Nigeria (November 2024), in partnership with CAN, PFN, and RCCG
- Lagos. Over 500 received free medical care, and many gave their lives to Christ (Mark 16:15).
- School and orphanage outreaches (June 2024).
- Leadership training for 'The Harvest Army Africa' (May 2024).
## - Discipleship training with the Pakistan Fellowship.
- Itinerant ministry engagements in Nigeria (Lagos, Ogun, Oyo, and Osun states).
## - Apostolic & Prophetic Declarations
- Mid-Year (July) and Year-End (December "12for12") prophetic gatherings for divine alignment and breakthrough (Proverbs 18:21).
## 2. Relief of the Poor, Aged, and Vulnerable
Through "The Harvest Foundation", we provided:
- Educational Support: Assisted struggling parents with school fees (Proverbs 22:6).
- Medical Aid: Contributed to medical costs for the underprivileged.
- Widows & Vulnerable Support: Financial aid and palliative care (James 1:27).
## 3. Community Work & Pastoral Care
- The Pavilion (Counselling Centre). - Introduced 'pre-marital counselling' following the publication of "Beyond I Do".
- Continued hybrid (in-person and online) counselling services.
- Advocacy & Referrals - Provided guidance on housing, immigration, employment, debt, and welfare benefits, signposting to relevant agencies (Proverbs 11:14).
- Pastoral Care Meetings
- Monthly fellowships for men, women, and youths.
- Seminars and conferences for spiritual growth.
## - Youth Ministry
- "The Bible Truth" (Sunday School), 'Happiness Club', and "The Blazing Youth" initiatives to combat youth crime and inspire godly living (1 Timothy 4:12).
- Actively seeking a Youth Coordinator to expand impa
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GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
## 4. Governance & Safeguarding
## - Leadership Structure:
- Committees led by pastors and elders oversee church operations.
- Day-to-day activities managed by Executive Ministers and the Senior Pastor.
## - Safeguarding:
- Strict DBS vetting for all workers.
- Pastor Bola Macarthy leads safeguarding efforts, ensuring child and vulnerable adult protection.
## Plans for 2025
In faith and obedience to God’s leading, we aim to:
1. Continue Quarterly "Harvest Gatherings" – Strengthening evangelism and discipleship.
2. Expand Pastoral Care – Launching a ministry for retirees and the elderly to combat loneliness (Psalm 71:9).
3. Enhance Youth & Community Work
- Increase investment in youth programs to deter crime and drug abuse.
- Strengthen 'Harvest Community Outreach Programme (HCOP)'. including "The Elders Forum" (family & other mediations).
## 4. Deepen International Missions
- Strengthen partnerships in West Africa and beyond.
- Support the "Girl Child Education" initiative.
## 5. Harvest School of Ministry (HSoM)
- Train more leaders for ministry (2 Timothy 2:2).
## 6. Foster Community Cohesion
- Collaborate with "Pray Haringey" and other Christian networks.
Financial Overview
- At the close of the financial year, £100 remained in restricted reserves. These funds were designated to support a woman
- in our mission field undergoing cancer treatment.
- All expenditures were in line with our charitable objectives (see Independent Examiner report)
- A deficit of £9,663 was recorded in the year as compared to a surplus of £10,051 in 2023. The Trustees are exploring ways to address this shortfall in the coming year.
Conclusion
We give glory to God for His faithfulness in 2024 and look forward to greater impact in 2025.
We thank our trustees, volunteers, and partners for their dedication. As we press forward, we remain anchored in Hebrews 6:10 – "God is not unjust; He will not forget your work and the love you have shown Him as you have helped His people."
## Oluyemisi Abrahams
’
Date
## 29-Oct-2025
Rev. Oluyemisi Abrahams Chair, Board of Trustees
Global Harvest Outreach & Christian Harvest Centre Dec-24
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GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
## **STATEMENT OF BOARD OF TRUSTEES RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
Approved by order of the board of trustees on -[3] -[0] --[-] -[O] --[c] -[t][2] -[0] 3 O 0-2O c c5t- t 20 o 2 ber, 2025 and signed on its behalf by:
## **Olutoyin Ogunsan- Trustee**
_O.Ogunsan_ 30-Oct-2025 O.Ogunsan (Oct 30, 2025 10:54:51 GMT)
30-Oct-2025
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GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
Independent Examiner's Report to the Trustees for Global Harvest Outreach & Christ Harvest Centre
I report to the trustees on my examination of the accounts of the Trust for the year ended 31 December 2024 as set out on pages ten to sixteen.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011
(the 2011 Act)) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible
for independent examination, it is my responsibility to:
and
## **Basis of the independent examiner's report**
## **Independent examiner's statement**
In connection with my examination, I confirm that no material matters have come to my attention in connection with the examination :
which gives me reasonable cause to believe that, in any material respect,
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008, other than any requirement that the accounts give a ‘true and fair’ view, which is not a matter considered as part of an independent examination.
I have no concerns and 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:**
**Signed:** _Bim Ewetade_ 30-Oct-2025
Bim Ewetade (Oct 30, 2025 11:01:40 GMT)
**Name:**
Bim Ewetade
FCCA, BA (HONS) Accounting & Finance, AFA, AFTA
Incorporated Financial Accountant
AE Accountax Ltd, Unit 1, Reynard House, 5A Castlefield Rd, Reigate. RH2 0SA
**M:** 07541 465529 01737 479528
**E: bim@aeaccountax.co.uk**
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GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
## **Statement of financial activities**
|Notes
**Incoming resources**
Donations & Legacies
**2**
**Other Incoming Resource**
Other (interests etc.)
Gift Aid
Rental Income
**Total**
**Resources expended (Note 6)**
**Expenditure on:**
Charitable activities
Support Costs
**_Total_**
**Net income/(expenditure) before**
**investment gains/(losses)**
Net gains/(losses) on investments
**Net income/(expenditure)**
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestric-ted**
**funds**
**£**
34,970
19
4,096
5,550
44,634
51,174
3,093
54,267
-9,633
-9,633
(9633)
11,108
1,475|**Restricted**
**funds**
**£**
740
740
640
640
100|**Total Funds**
**Total Funds**
**Yr 2024**
**£**
**Yr 2023**
**£**
35,710
37,456
0
19
5
4,096
1,902
5,550
12,950|
|---|---|---|---|
||||51,814
39,670
3,093
2,592
45,374
52,312|
||||54,907
42,261|
||||-9,533
10,051|
|||||
||||-9,533
10,051|
||||(9533)
10051
11,108
1,057|
||||1,575
11,108|
## **CONTINUING OPERATIONS**
All incoming resources and resources expended arise from continuing activities.
GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
## **Balance sheet as at 31 December 2024**
|Notes
**Fixed assets**
**Current assets (Debtors)**
**8**
**Cash at bank and in hand**
**6**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year**
**3**
**_Net current assets/(liabilities)_**
**_Total assets less current_**
**_liabilities_**
**Creditors: amounts falling due after one**
**year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Restricted income funds**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**|**Unrestricted**
**funds**
**£**
3508
300
7,014
10,822
1,471
9,351
9,351
-7,776
-
1,575
100
1,475
1,575|**Restricted**
**income**
**funds**
**£**
0
0
0
-
-
0
0|**2024**
**£**
**3,508**
**300**
**7,014**
**10,822**
**1,471**
**9,351**
**9,351**
**-7,776**
**1,575**
**100**
**1,475**
**1,575**|**2023**
**£**
5871
300
8,864|
|---|---|---|---|---|
|||||15,035|
|||||940|
|||||14,095|
|||||14,095
-2,987
-|
|||||11,108|
|||||-
11,108
-|
|||||**11,108**|
The financial statements were approved by the Board of Trustees on **---October 2025** and were signed on its behalf by:
**Olutoyin Ogunsan - Trustee Date** _O.Ogunsan_ O.Ogunsan (Oct 30, 2025 10:54:51 GMT) 7 30-Oct-2025
GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended.**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to headings, they have been allocated to activities on a basis consistent with the use of resources.
## **Allocation and apportionment of costs-Charitable activities**
Costs of charitable activities are those costs relating to the activities carried out to meet the objectives of the Charity. These include both directly attributable costs and apportioned support costs.
## **Governance costs**
Governance costs are the costs associated with the strategic direction of the Charity and with meeting regulatory responsibilities.
## **Tangible fixed assets**
Depreciation is normally provided at the following annual rates to write off each asset over its estimated useful life.
Church Equipment 25% straight line basisi Office Equipment 25% straight line basisi
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.
The Charity presently hold a limited amount of restricted funds.
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GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
## **2.**
|**Incoming resources**
**Donations & Legacies**
Special Offering
Tithes
Offering
Seed
Community use of Hall
**Other Incoming Resource**
Rent
Bank interest
Gift Aid
**Total**|**Unrestric-ted**
**fund**
25,272
9,553
145
300
5,250
19
4,096
44,634|**Restric-ted**
**Fund**
**Yr 2024**
740
740
-
25,272
9,553
145
300
-
5,250
19
4,096|Yr 2023
550
26,552
10,154
200
360
12,590
5
1,902
52,312|
|---|---|---|---|
|||740
45,374||
## **3. CREDITORS**
|Independent Examination
Accountancy Fees
Bookkeeping fee
Software Licence|**2024**
625
600
246
1,471|2023
580
360|
|---|---|---|
|||940|
## **Trustees Remuneration & Benefits**
The following amounts were paid to trustees for various services provided to the charity
|**2024**|**2023**|
|---|---|
|0|£610|
The payments are solely related to their services to the charity and are not related to their trustee duties.
## **Trustees' expenses**
A portion of the expenses paid to one trustee during the year represented reimbursements for costs previously incurred on behalf of the charity in prior years. In the current year, the trustee incurred additional expenses totaling £7776.12 related to missions and travel undertaken for the charity. As £7,763.28 of these costs have not yet been reimbursed, the amount is now recorded as a liability under long term creditors.
**2024 2023** Refund for flight of guest minister 3000 3000 and other mission expenses
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GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
## **6. CASH IN HAND & AT BANK**
|**6.**
**CASH IN HAND & AT BANK**|||
|---|---|---|
|Current Account 1
Current Account 2
Petty cash
Savings
**7.**
There were no employees during the year.|**2024**
3,100
3,790
100
25
7,014|**2023**
4,031
4,472
100
261|
|||8,864|
||||
## **8. Debtors**
Outstanding Debt ( Help to member on basis of refund) 300
300
GLOBAL HARVEST OUTREACH CHRIST HARVEST CENTRE TRUST CHARITY NO. 1088581
## **Detailed Statement of Financial Activitiesfor the Year Ended 31 December 2024**
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**Unrestricted**
**Fund**
**Incoming Resources**
£
**Non-Profit Income**
Tithes
25,272
Offering
9,553
Gift Aid
4,096
Special Giving
145
Special Project (Missions & Welfare)
**Total Non-Profit Income**
39,065
Other Income Rent Received
5,550
Interest Received
19
**Total Income**
**44,634**
**Resources Expended**
**Accommodation & Subsistence**
531
**Accountancy Fees**
**Bookkeeping Fees**
600
**Admin and Office costs**
**Advertising**
110
**Bank Charges**
156
**Bank Interest**
**Charitable Donation**
673
**Church Entertaining**
2,347
**EFGA Tithes & Charges**
4,980
**Equipment Hire**
100
**Honorarium & External**
**Ministries**
4,650
**Cleaning**
820
**Miscellaneous Expenses**
**Missions**
3,560
**Other Miscellaneous Service Cost**
745
**Printing, Postage & Stationery**
1,218
**Property Maintenance**
1,250
**Legal & Professional**
379
**Purchase of equipment**
**Sundry**
**Rent**
18,000
**Rents, Rates & Utilities**
3,131
**Repair and Maintenance**
843
**Software Expenses**
527
**Volunteer Support**
275
**Telephone**
932
**Telephone/Phonecards, Internet**
**Training Costs**
2819
**Travel Costs**
**TV Licence**
164
**Vehicle Running Costs**
**Website hosting**
**Depreciation**
2,363.00
Resources Expended
51,174
**Governance**
Insurance
2,468
Independent Examination
625
Total Expenditure
54,267|
**2024**
**Restricted**
**Fund**
£
100
640
740
**740**
640
640
640|**Total**
£
25,272
9,553
4,096
245
640
39,805
5,550
19
**45,374**
531
0
600
0
110
156
0
673
2,347
4,980
100
4,650
0
820
0
4,200
745
1,218
1,250
379
0
0
18,000
3,131
843
527
275
932
0
2,819
0
164
0
0
2,363
0
51,814
2,468
625
54,907|**2023**
£
26551.89
10153.78
1901.69
200
550
39,805
12,950
5
52,760
360
100
75
148
0
303
1150
3838
0
3650
0
100
66
1350
610
925
349
0
0
145
18000
3402
220
525
0
1210
23
0
170
159
0
428
2363
0|
|---|---|---|---|
||||39,670|
||||2,012
580|
||||42,262|
**Signature:** Yemisi Abraham (Oct 29, 2025 13:29:29 EDT) **Email:** yemisiab@gmail.com
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