**REGISTERED COMPANY NUMBER: 04013231 (England and Wales) REGISTERED CHARITY NUMBER: 1093970**
## **Report of the Trustees and**
## **Unaudited Financial Statements**
## **for the Year Ended 31 December 2024**
## **for**
## **BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
Cobley Desborough Chartered Certified Accountants Chartered Tax Advisers Artisans' House 7 Queensbridge Northampton Northamptonshire NN4 7BF
**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
**Contents of the Financial Statements for the Year Ended 31 December 2024**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3 to 4|
|**Statement of Financial Activities**|5|
|**Balance Sheet**|6 to 7|
|**Notes to the Financial Statements**|8 to 15|
**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED (REGISTERED NUMBER: 04013231)**
## **Report of the Trustees for the Year Ended 31 December 2024**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **Objectives and activities**
## **Objectives and aims**
The mission of Brooks of Life Ministries International is to foster spiritual transformation, digging the wells of revival, in strategic cities in the UK, all over Europe, Africa, America and other parts of the world as the Lord leads.
Our aim is to follow the example of our Lord Jesus Christ as recorded in (Luke 4:43)"we must preach the kingdom of God to other cities also, because for this purpose we have been sent"
Thus its our commitment to penetrate and saturate major urban areas with the Gospel of the Kingdom and so we believe in missions long term and short term.
## **Achievements and performance**
## **Charitable activities**
A wide variety of activities have been undertaken during the year in relation to the charities objects, including prayer meetings, events and conferences and a bible school.
## **Financial review**
## **Principal funding sources**
Incoming resources in the year were £119,034 (2023 £52,576). No incoming resources were related to project restricted activities in either year.
A surplus of £10,944 was made in the year (2023 £12,256). At 31st December 2024 total reserves were £10,944, (2023 £12,256 of which £10,944 represented unrestricted funds (2023 £12,256).
## **Reserves policy**
The Trustees have considered the level of unrestricted funds that it is appropriate for the charity to maintain over the coming twelve months. It is not considered necessary to maintain a significant level of reserves, since the charitable company has no operating lease or loan commitments. The current level of reserves is therefore considered satisfactory.
## **Structure, governance and management**
## **Governing document**
Brooks of Life Ministries International Limited is governed by its Memorandum and Articles of Association and was incorporated as a company limited by guarantee without share capital on 13 June 2000. It was registered as a charity on 30th September 2002.
## **Recruitment and appointment of new trustees**
The directors/trustees are elected at the Annual General Meeting.
## **Related parties**
All related party transactions have been disclosed elsewhere in the notes to the accounts.
Page 1
**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED (REGISTERED NUMBER: 04013231)**
## **Report of the Trustees for the Year Ended 31 December 2024**
## **Reference and administrative details Registered Company number**
04013231 (England and Wales)
## **Registered Charity number**
1093970
## **Registered office**
Artisans House 7 Queensbridge Northampton Northamptonshire NN4 7BF
## **Trustees**
Mr H Chipungu Director Rev A M Goretti Minister of religion Mr H G Thuo Music Producer Mr T J Dewa Trustee
## **Company Secretary**
Bishop A Njeri
## **Independent Examiner**
Cobley Desborough Chartered Certified Accountants Chartered Tax Advisers Artisans' House 7 Queensbridge Northampton Northamptonshire NN4 7BF
Approved by order of the board of trustees on 16 September 2025 and signed on its behalf by:
Mr T J Dewa - Trustee
Page 2
**Independent Examiner's Report to the Trustees of Brooks of Life Ministries International Limited**
## **Independent examiner's report to the trustees of Brooks of Life Ministries International Limited ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
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**Independent Examiner's Report to the Trustees of Brooks of Life Ministries International Limited**
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Mr J R Cobley
Cobley Desborough Chartered Certified Accountants Chartered Tax Advisers Artisans' House 7 Queensbridge Northampton Northamptonshire NN4 7BF
16 September 2025
Page 4
**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
## **Statement of Financial Activities for the Year Ended 31 December 2024**
**----- Start of picture text -----**
2024 2023
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 119,024 52,571
Investment income 2 10 5
Total 119,034 52,576
EXPENDITURE ON
Charitable activities
General 120,346 49,261
NET INCOME/(EXPENDITURE) (1,312) 3,315
RECONCILIATION OF FUNDS
Total funds brought forward 12,256 8,941
TOTAL FUNDS CARRIED FORWARD 10,944 12,256
**----- End of picture text -----**
The notes form part of these financial statements
Page 5
**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED (REGISTERED NUMBER: 04013231)**
## **Balance Sheet 31 December 2024**
**----- Start of picture text -----**
2024 2023
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 7 2,601 1,303
CURRENT ASSETS
Debtors 8 8,338 14,800
Cash at bank 5,740 4,800
14,078 19,600
CREDITORS
Amounts falling due within one year 9 (3,784) (3,897)
NET CURRENT ASSETS 10,294 15,703
TOTAL ASSETS LESS CURRENT LIABILITIES 12,895 17,006
CREDITORS
Amounts falling due after more than one
year 10 (1,951) (4,750)
NET ASSETS 10,944 12,256
FUNDS 12
Unrestricted funds 10,944 12,256
TOTAL FUNDS 10,944 12,256
**----- End of picture text -----**
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.
The notes form part of these financial statements
Page 6
**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED (REGISTERED NUMBER: 04013231)**
## **Balance Sheet - continued 31 December 2024**
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 16 September 2025 and were signed on its behalf by:
Mr T J Dewa - Trustee
The notes form part of these financial statements
Page 7
**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
**Notes to the Financial Statements for the Year Ended 31 December 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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 particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|Improvements to property|- 25% on reducing balance|
|---|---|
|Plant and machinery|- 25% on reducing balance|
|Fixtures and fittings|- 25% on reducing balance|
|Motor vehicles|- 25% on reducing balance|
|Office equipment|- 25% on reducing balance|
## **Taxation**
The charity is exempt from corporation 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 particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024**
## **2. INVESTMENT INCOME**
**----- Start of picture text -----**
||||
|---|---|---|
|2024|2023|
|£|£|
|Deposit account interest|10|5|
**----- End of picture text -----**
## **3. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
**----- Start of picture text -----**
||||
|---|---|---|
|2024|2023|
|£|£|
|Depreciation - owned assets|328|436|
**----- End of picture text -----**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
**----- Start of picture text -----**
||||
|---|---|---|
|2024|2023|
|Staff|1|-|
**----- End of picture text -----**
No employees received emoluments in excess of £60,000.
Subsistence allowances totalling £4,606 were paid during the year to Bishop Annie Njeri (2023 £4,717).
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**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024**
**----- Start of picture text -----**
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 52,571
Investment income 5
Total 52,576
EXPENDITURE ON
Charitable activities
General 49,261
NET INCOME 3,315
RECONCILIATION OF FUNDS
Total funds brought forward 8,941
TOTAL FUNDS CARRIED FORWARD 12,256
**----- End of picture text -----**
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**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024**
## **7. TANGIBLE FIXED ASSETS**
|Improvements
to
Plant and
property
machinery
£
£
**Cost**
At 1 January 2024
45,726
21,345
Additions
-
-
At 31 December 2024
45,726
21,345
**Depreciation**
At 1 January 2024
45,116
21,047
Charge for year
153
75
At 31 December 2024
45,269
21,122
**Net book value**
At 31 December 2024
457
223
At 31 December 2023
610
298
Motor
Office
vehicles
equipment
£
£
**Cost**
At 1 January 2024
2,450
9,941
Additions
-
-
At 31 December 2024
2,450
9,941
**Depreciation**
At 1 January 2024
2,392
9,758
Charge for year
15
46
At 31 December 2024
2,407
9,804
**Net book value**
At 31 December 2024
43
137
At 31 December 2023
58
183|Fixtures
and
fittings
£
7,868
1,626
9,494
7,714
39
7,753
1,741
154
Totals
£
87,330
1,626
88,956
86,027
328
86,355
2,601
1,303|
|---|---|
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**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024**
**----- Start of picture text -----**
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 8,338 14,800
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts (see note 11) 3,000 3,000
Social security and other taxes 406 519
Other creditors & accruals 378 378
3,784 3,897
10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans (see note 11) 1,951 4,750
11. LOANS
An analysis of the maturity of loans is given below:
2024 2023
£ £
Amounts falling due within one year on demand:
Bank loans 3,000 3,000
Amounts falling between one and two years:
Bank loans - 1-2 years 1,951 3,000
Amounts falling due between two and five years:
-
Bank loans - 2-5 years 1,750
**----- End of picture text -----**
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**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024**
**----- Start of picture text -----**
12. MOVEMENT IN FUNDS
Net
movement At
At 1.1.24 in funds 31.12.24
£ £ £
Unrestricted funds
General fund 12,256 (1,312) 10,944
TOTAL FUNDS 12,256 (1,312) 10,944
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 119,034 (120,346) (1,312)
TOTAL FUNDS 119,034 (120,346) (1,312)
Comparatives for movement in funds
Net
movement At
At 1.1.23 in funds 31.12.23
£ £ £
Unrestricted funds
General fund 8,941 3,315 12,256
TOTAL FUNDS 8,941 3,315 12,256
**----- End of picture text -----**
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**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
**Notes to the Financial Statements - continued for the Year Ended 31 December 2024**
## **12. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund|Incoming
Resources
resources
expended
£
£
52,576
(49,261)|Movement
in funds
£
3,315|
|---|---|---|
|**TOTAL FUNDS**|52,576
(49,261)|3,315|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
movement
At
At 1.1.23
in funds
31.12.24
£
£
£
8,941
2,003
10,944
8,941
2,003
10,944|
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
171,610
171,610|Resources
Movement
expended
in funds
£
£
(169,607)
2,003
(169,607)
2,003|
|---|---|---|
Page 14
**BROOKS OF LIFE MINISTRIES INTERNATIONAL LIMITED**
**Notes to the Financial Statements - continued for the Year Ended 31 December 2024**
## **13. RELATED PARTY DISCLOSURES**
In the year there were related party transactions with Airport Baptist Revival Church (Charity number 1202825, Company number CE032076) totalling £1038.43 which is shown in other debtors (2023 £Nil).
Page 15