## Christ Apostolic Church Land of Mercy 

## **Index to the Accounts** 

**for the year ended 31 December 2025** 

||**Page**|
|---|---|
|**Charity Information**|**1**|
|**Report of the Truatees**|**2**|
|**Independent Examiners' Report**|**3**|
|**Statement of Financial Activities**|**4**|
|**Balance Sheet**|**5**|
|**Accounting Policies**|**6**|
|**Notes to the Accounts**|**6 to 8**|





Christ Apostolic Land of Mercy

**Charity Information for the year ended 31 December 2025** 

## **Trustees who held office during the year** 

Prophet S A Aluko - Chair Mr Emmanuel Idowu Ogundein - Secretary Ms Nike Omolade - Treasurer Mr S K Daramola - Financial Secretary Mr Stephen Ogundein **Registered Office:** 54 Spencer Road Rainham Essex RM13 8HB 

**Charity Registration number** 1097804 

**Accountants** Ken & Co Accountants Ltd 94 Fermain Court De Beauvoir Road London N1 5SX 



## Christ Apostolic Church Land of Mercy 

## **Report of the Trustees** 

## **for the year ended 31 December 2025** 

The Trustees present their report together with the financial statements for the Year ended 31 Decembe 

## **Principal activity** 

The principal activities of the charity in the year under review is ministering of the gospel of our Lord Jes Christ including councelling and Charitable work and dealings with various social problems. 

## **Trustees** 

The Trustees of the charity who held office during the year were as follows: 

Prophet S A Aluko 



Mr Emmanuel Idowu Ogundein Ms Nike Omolade 

Mr S K Daramola 

Mr Stephen Ogundein 

## **Result for the year** 

The statement of Financial Activities shows net outgoing resources for the year of £-9733.18 and our reserves stand at £189944.89 

## **Tangible fixed assets for use by the charity.** 

Fixed assets are set out in Note 5 to the accounts 

## Statement of Trustees responsibilities 

The Trustees are required by law to prepare financial statements for each financial period which gives a and fair view of the incoming resources and application of resources of the charity and its financial posito the end of that period. In preparing those financial statements the trustees are requires to: 

- a)  Select suitable accounting policies and apply them consistently; 

- b)  Make judgements and estimates that are reasonable and prudent; 

- c)  Follow applicable accounting standards, subject toany material departures disclosed and explained in account 

- d)  Prepare the financial statements on a going concern basis unless it is inappropriate to assume that th 

   - charity will continue in operation. 

The Trustees are required to act in accordance with the trust deed of the charity, within the frame work o trust law. 

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 1993. They are also responsible for safeguarding the assets of charity and hence for taking reasonable steps for the prevention of fraud and other irregularities. 

## Approved by the trusteed on: 

and signed on their behalf by 

Signature 

2026 

Name 



## Christ Apostolic Church Land of Mercy 

## **Independent Examiner's Report** 

**for the year ended 31 December 2025** 

## **Independent Examiner's Reports to the Trustees of Christ Apostolic Church Land of Mercy** 

I report on the accounts of the Association for the year ended 31st December 2025, which are set out on pages 4 to 8. 

## **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 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent enamination is needed. 

It is my responsibility to: 

- (a)   examine the accounts (under section 43(3)(a) of the 1993 Act); 

- (b)   to follow the procedures laid down in the General Directions given by the charity 

Commissioners (under section 43(7)(b) of the 1993 Act: and 

- ©    to state whether particular matter have come to my attention. 



## **Basis of independent examiner's report** 

My Examination was carried out in accordance with the General Direction given by the Charity Commissioners. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. 

## Independent examiner's statement 

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 

- (a) to keep accounting records in accordance with section 41 of the 1993 Act; and 

- (b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met 

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

…………………………………………………………………… 

Name: Kehinde Olabisi 

**Relevant professional qualification:** MSc, PGCE, AFA, MIPA 

**Address:** Ken & Co Accountants Ltd, 94 Fermain Court North, De Beauvoir Road, London N1 5SX 

**Date:** 

…………………………………………….. 



## **CAC LAND OF MERCY LONDON** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECENBER 2025** 

|2025<br>2024<br>**INCOME**<br>Notes<br>RestrictedUnrestricted<br>Total<br>Funds<br>Funds<br>Funds<br>£<br>£<br>£<br>£<br>Gifts/Donations<br>Bank<br>0.00<br>0.00<br>0.00<br>38588.74<br>Cash<br>0.00<br>0.00<br>1078.00<br>Grants Received<br>Gift Aid<br>0.00<br>0.00<br>0.00<br>Interest<br>0.00<br>0.00<br>0.00<br>Funds Transferred from unrestricted Funds<br>0.00<br>0.00<br>A<br>0.00<br>0.00<br>0.00<br>39666.74<br>**Direct Charitable Expenditure**<br>Office Expenses<br>7A<br>0.00<br>0.00<br>26902.20<br>Communications<br>Depreciation<br>2<br>0.00<br>0.00<br>5765.84<br>Other Expenses<br>7<br>0.00<br>0.00<br>2075.00|2025<br>2024<br>**INCOME**<br>Notes<br>RestrictedUnrestricted<br>Total<br>Funds<br>Funds<br>Funds<br>£<br>£<br>£<br>£<br>Gifts/Donations<br>Bank<br>0.00<br>0.00<br>0.00<br>38588.74<br>Cash<br>0.00<br>0.00<br>1078.00<br>Grants Received<br>Gift Aid<br>0.00<br>0.00<br>0.00<br>Interest<br>0.00<br>0.00<br>0.00<br>Funds Transferred from unrestricted Funds<br>0.00<br>0.00<br>A<br>0.00<br>0.00<br>0.00<br>39666.74<br>**Direct Charitable Expenditure**<br>Office Expenses<br>7A<br>0.00<br>0.00<br>26902.20<br>Communications<br>Depreciation<br>2<br>0.00<br>0.00<br>5765.84<br>Other Expenses<br>7<br>0.00<br>0.00<br>2075.00|
|---|---|
||0.00<br>0.00<br>0.00<br>39666.74|
||7A<br>0.00<br>0.00<br>26902.20<br>2<br>0.00<br>0.00<br>5765.84<br>7<br>0.00<br>0.00<br>2075.00|
|Office Expenses<br>Communications<br>Depreciation<br>Other Expenses||





|Fundraising & Publicity||||||
|---|---|---|---|---|---|
|Managements and Administratio|6||0.00|0.00|8544.00|
|Funds transferred to Restricted Funds|||0.00|0.00|0.00|
|**Total Expenditure**<br>**B**||0.00|0.00|0.00|43287.04|
|**Net Income for the year (A-B)**||0|0.00|0.00|-3620|
|Total funds brought forward from last year||133396.7|66281.36|199678.07|203298.37|
|Total funds carried forward||133396.7|66281.36|199678.07|199678.07|





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