2025-04-30-accounts - Christ Evangelistic Ministries

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CHRIST EVANGELISTIC MINISTRIES

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30[TH] APRIL 2025

REGISTERED CHARITY NUMBER: 1104109

CHRIST EVANGELISTIC MINISTRIES

LEGAL & ADMINISTRATIVE DETAILS YEAR ENDED 30[TH] APRIL 2025

ADDRESS FOR CORRESPONDENCE

27 DEVONSHIRE ROAD CROYDON CR0 2JW

REGISTERED CHARITY NUMBER

1104109

GOVERNING DOCUMENT

TRUST DEED DATED 1[st] OCTOBER 2003

TRUSTEES/ DIRECTORS

Miss Mary Darbo Rev Michael Amoah Mavis Asamoah Kwadwo Appau

PRINCIPAL BANKERS

NatWest Bank 209 Lower Addiscombe Road Croydon, Depot Code 190 CR0 6RB

ACCOUNTANTS

FRESH FIRE ORGANISATION GENERATOR BUSINESS CENTRE 95 MILES ROAD MITCHAM SURREY CR4 3FH

CHRIST EVANGELISTIC MINISTRIES 27 DEVONSHIRE ROAD CROYDON CR0 2JW

INDEX Page Index 1 Trustee’s Report 2-3 Independent Examiner’s Report 4 Statement of Financial Activities 5 Balance Sheet 6 Notes on the financial Statements 7-9

CHRIST EVANGELISTIC MINISTRIES

TRUSTEES’ REPORT YEAR ENDED 30[TH] APRIL 2025

The trustees are pleased to present their report for the year ended 30[TH] APRIL 2025 for the charity, Christ Evangelistic Ministries with Charity Number 1104109.

The Trustees of the charity are: Miss Mary Darbo Rev Michael Amoah Mavis Asamoah Kwadwo Appau

The principal address of the charity is : 27 Devonshire road Croydon

OBJECTS

The main object of the charity is advancing the Christian faith in the South east London area as a Christian church in accordance with the doctrines set out in the statement of beliefs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Church is governed by a leadership team on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position.

ACHIEVMENTS AND PERFORMANCE

The church continues to develop itself in the community. The church also continues to hold regular services that are open to the general public. The church also held successful conferences during the year this included outreach programs for the young people and a retreat at Ashburnham Trust. Due to the pandemic the church started hosting online services and events to continue its outreach in its community

FINANCIAL REVIEW

The income of the church is above £107,000. This is a higher amount on the previous year however the costs have been well managed over this period. There was a surplus on the account this has not been an issue as the church is repaying all loans. The church hopes to continue its work in the coming year without any unnecessary financial constraints. The church used most of its income for renovating the new premises as a place of worship where they plan to move into.

RESERVE POLICY

It is the policy of the Church to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure. This provides sufficient funds to cover any emergency expenditures that may arise from time to time. The church will maintain this level throughout the year.

FUTURE DEVELOPMENTS

The church intends to continue to host its regular yearly conferences in UK. They will continue to host their regular worship services and homework club for the children. The intended re-appointment of our present independent examiner at the upcoming trustee meeting is expected to support the financial operations by making it more effective.

RISK MANAGEMENT

The charity have assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks.

TRUSTEE RESPONSIBILITIES

Under the Charities Act 2011,the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:

Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.
State whether the applicable accounting standards have been followed.
Prepare financial statements on an ongoing basis.

They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011.They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.

Approved by the Trustees on 13[th] February 2026 and signed on their behalf by:

Independent Examiner’s Report To the Trustees

CHRIST EVANGELISTIC MINISTRIES

I report on the accounts of the church for the year ended 30[th] April 2025 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.

Respective responsibilities of trustees and examiner

The trustees of the church are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act),does not apply. It is my responsibility to :

Examine the accounts under section 145 of the 2011 Act.
Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145(5)(b) of the 2011 Act.
State whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church 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 the course of my examination, no matter has come to my attention;

(1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:
proper accounting records are kept( in accordance with section 130 of the 2011 Act
accounts are prepared which agree with the accounting records and comply
with the accounting requirements of the 2011 Act: or
(2) to which , in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.

CHUKS AJUKA BSc(Man), FICB PMDip FRESH FIRE ORGANISATION 95 Miles Road Mitcham Surrey CR4 3FH

CHRIST EVANGELISTIC MINISTRIES

Statement of Financial Activities for the year ended 30th APRIL 2025

Unrestricted Total Funds Funds 2025 2024 Incoming Resources from £ £ £ generated funds Note Donations and Legacie 2 96443 96443 87634 Investment income 3 0 0 0 _ ___ ___ ___ 96443 96443 87634 Other Income_ Other 10874 10874 12304 ______ _ Total Incoming 107317 107317 99938 Resources _____ _ Resources Expended Charitable activities in furtherance of objectives Charitable Activities 6 145,961 145,961 117737 Other 4 1,850 1,850 2490 _____ Total Resources 147,811 147,811 120227 Expended _________ Net movement in funds -40,494 -40,494 -20289 Reconciliation of Funds Total Funds brought forward 11463 11463 31752 Total Funds carried forward -29,031 -29,031 11463	Unrestricted Total Funds Funds 2025 2024 £ £ £ 96443 96443 87634 0 0 0 _ _	Unrestricted Total Funds Funds 2025 2024 £ £ £ 96443 96443 87634 0 0 0 _ _
	___ __ 96443 96443 10874 10874	87634 12304
	_________ 107317 107317	___ 99938
		_ 117737 2490 _ 120227 ___ -20289 31752 11463
	_________ 147,811 147,811
	_________ -40,494 -40,494 11463 11463 -29,031 -29,031

The above funds are all classed as to purpose All movements of funds and all recognised gains and losses are included above.

The notes on the accounts form part of these accounts.

CHRIST EVANGELISTIC MINISTRIES Balance Sheet as at 30th April 2025

Note 2025 Fixed Assets £ Tangible fixed assets 5 2935 _ 2935 _ Current Assets Cash at bank and 9282 in hand Debtors & prepayments 9 12100 21382 Creditors:amounts falling due within one year Creditors & accruals 8 53348 _ Net Current Assets -31966 _ Net Assets -29031 Unresticted funds -29031 _ TOTAL FUNDS -29031 _	2024 £ 3668 __ 3668
	___ 22231 11064
	33295 25500
	___ 7795
	___ 11463 11463
	_ 11463 _

Approved by the Trustees on 13th February 2026 and signed on their behalf :

The notes on these accounts form part of these accounts.

CHRIST EVANGELISTIC MINISTRIES NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30[TH] APRIL 2025

1.1 Basis of Accounting

These accounts have been prepared under the historic cost convention with items Recognised at cost or transaction values otherwise stated in the relevant note(s) to These accounts. The accounts have been prepared in accordance with: The Statement of Recommended Practice: Accounting and Reporting by Charities Preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014.

1.2 Going Concern: The accounts are prepared on a going concern basis.

1.3 The accounts present a true and fair view and no change have been made to the accounting policies adopted.

1.4 No changes to the accounting estimates have occurred in the reporting period

1.5 No material prior year error have been identified in the reporting period.

Recognition of Income

These are included in the Statement of Financial Activities (SOFA) when:

The charity becomes entitled to resources;
It is more likely than not that the trustees will receive the resources;
The monetary value can be measured with sufficient reliability.

Grants and Donations

Grants and Donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 512 FRS102 SORP)

Tax reclaim on donations and gifts

Gift Aid receivable is included in the income when there is a valid declaration from the donor. Any gift aid amount recovered on a donation is considered to be part of that gift and is treated in addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

EXPENDITURE AND LIABILITIES

Liability Recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Grants and Support Costs

Support costs have been allocated between the governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

CHRIST EVANGELISTIC MINISTRIES NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30[TH] APRIL 2025

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

ASSETS

Tangible Fixed Assets for use by the charity

They are capitalised if they can be used for more than one year. They are valued at cost. The depreciation is calculated at 20% reducing balance method.

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash.

CHRIST EVANGELISTIC MINISTRIES Notes to the accounts for year ended 30th April 2025

2 Voluntary Income

Church collections Tithes Offerings Thanksgiving Special Offering Other Total	Unrestricted Total funds Total funds Funds 2025 2024 £ £ £ 32148 32148 34703 64295 64295 52931 0 0 0 0 0 0 0 0 0
	96443 96443 87634

3 Investment income

Unrestricted Total funds Funds £ 2025/£ Bank Interest 0 0 4 Other 2025/£ Missions 1110 Accounting services 740 Charity donation 0 ___ 1850 5 Tangible Fixed Assets Instrument Van Cost £ £ At 01/05/2024 3713 3503 Additions 0 0 At 30/04/2025 3713 3503 Depreciation At 01/05/2024 3233 3126 charge for the year 96 75 At 30/04/2025 3329 3201 Net Book Value at 30/04/2025 384 302 Net Book Value at 01/05/2024 480 377	Unrestricted Total funds Funds £ 2025/£ Bank Interest 0 0 4 Other 2025/£ Missions 1110 Accounting services 740 Charity donation 0 ___ 1850 5 Tangible Fixed Assets Instrument Van Cost £ £ At 01/05/2024 3713 3503 Additions 0 0 At 30/04/2025 3713 3503 Depreciation At 01/05/2024 3233 3126 charge for the year 96 75 At 30/04/2025 3329 3201 Net Book Value at 30/04/2025 384 302 Net Book Value at 01/05/2024 480 377	Total funds 2024/£ 0 2024/£ 1750 Supporting missions in Ghana 740 0 ___ 2490 Equipment Total £ £ 28048 35264 0 0 28048 35264 25237 31596 562 733 25799 32329 2249 2935 2811 3668
	3713 3503 3233 3126 96 75
	3329 3201 384 302 480 377

CHRIST EVANGELISTIC MINISTRIES Notes to the accounts for year ended 30th April 2025

6 Charitable Activities

Charitable Activities
	2025/£	2024/£
Rent of building	15118	24770
Telephone & Internet	60	97
Hmrc	907	0
Subscriptions	0	0
Transport	6262	1122
Conference costs	0	0
Admin support	690	1210
Salary	8500	8400
Welfare	2300	3960
Vehicle expenses	225	273
Business rates	0	1278
Stationary	0	268
Admin costs	1070	188
Bank charges	25	65
Hospitality	250	436
Refreshments	0	0
Supplies	5543	60
Speakers expenses	400	1500
Pension	756	756
Insurance	1793	7553
Depreciation	733	915
Music services	0	1244
Professional fees	0	6156
Cleaning services	1180	0
Storage costs	4578	4421
Mission house expens	12200	9600
Media services	763	763
Light & Heat	1362	1702
Volunteer expenses	14930	27295
Church events	2623	1609
Renovation costs	63473	11926
Training	220	170
Total	145961	117737


		CHRIST EVANGELISTIC MINISTRIES
	Notes to the accounts for the year ended 30 th April 2025




7	StaffCosts		2025	2024
		Salaries	8500	8400
		Tax/NIC	0	0
		Total	8500	8400

	Therewas1employeeinthefinancialyear

	Trustee Benefits
	TrusteeRev Michael Amoah was paid £8500forservicesrendered as pastorofthe
	Church

8	Creditors: amounts falling due withinone year

				2025/£	2024/£
		Independent examination		500	500
		Creditors		52848	25000
		Total		53348	25500

9	Debtors
			2025/£	2024/£
	Tax recoverable		12100	11064
	loantomembers		0	0

	Total		12100	11064