2025-08-30-accounts - Flaming Sword Ministries International

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FLAMING SWORD MINISTRIES INTERNATIONAL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30[TH] AUGUST 2025

CHARITY NUMBER: 1106551

FLAMING SWORD MINISTRIES INTERNATIONAL 191 CUCKOO HALL LANE LONDON N9 8DT

INDEX Page Legal & Administrative Details 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 - 11

FLAMING SWORD MINISTRIES INTERNATIONAL

LEGAL & ADMINISTRATIVE DETAILS YEAR ENDED 31[ST] AUGUST 2025

ADDRESS FOR CORRESPONDENCE

191 CUCKOO HALL LANE LONDON N9 8DT

REGISTERED CHARITY NUMBER

1106551

GOVERNING DOCUMENT

DECLARATION OF TRUST 30[TH] SEPTEMBER 2004.

TRUSTEES/ DIRECTORS

REV TIMOTHY PABIFIO MR RAYMOND HAMED MRS DILYS AGYEI-AMPADU

PRINCIPAL BANKERS

SANTANDER BANK BRIDLE ROAD BOOTLE L30 4GB

INDEPENDENT EXAMINER

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

FLAMING SWORD MINISTRIES INTERNATIONAL

TRUSTEES’ REPORT YEAR ENDED 30[TH] AUGUST 2025

The trustees are pleased to present their report for the year ended 30[TH] August 2025 for the charity, Flaming Sword Ministries International with Charity Number 1106551.

The Trustees of the charity are: Rev Timothy Pabifio Mr Raymond Hamed Mrs Dilys Agyei- Ampadu

The principal address of the charity is: 191 Cuckoo Hall Lane London N9 8DT

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity governing document is a declaration of trust that was executed 30[TH] September 2004.The Charity is governed by a board on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position.

OBJECTIVES AND ACTIVITIES

The Objects of the organisation are first to advance the Christian faith in accordance with the statement of beliefs for the benefit in the United Kingdom and in such other parts of the world as the trustees may think fit from time to time. The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.

ACHIEVMENTS AND PERFORMANCE

The Organisation continues to hold successful meetings through the year in which individuals were equipped and educated on the principles and doctrines of the Christian faith. The church continues its in person church services as it reaches members of the community through it.. They are no seeing an improvement in attendance as they continue their outreach into the community

FINANCIAL REVIEW

The income of the charity is above £30,000. This is a good amount for this year of the charity the costs have been well managed over this period. The organisation is still in a good position to manage its costs. The main cost has been for the maintaining the effective running of the worship services and covering all costs in involved in running the various church programs including covering the conference costs.

FUTURE DEVELOPMENTS

The church intends to continue to host its weekly services in the UK. The intended reappointment of our present independent examiner at the upcoming trustee meeting is expected to support the financial operations by making it more effective

RESERVE POLICY

It is the policy of the Charity 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 charity will seek to maintain this level throughout the year.

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 12[th] June 2026 and signed on their behalf by:

Independent Examiner’s Report To the Trustees FLAMING SWORD MINISTRIES INTERNATIONAL

I report on the accounts of the church for the year ended 30[th ] August 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 Generator Business Centre 95 Miles Road Mitcham Surrey CR4 3FH

FLAMING SWORD MINISTRIES INTERNATIONAL

Statement of Financial Activities for the year ended 30th August 2024

		Unrestricted	Total Funds	Total Funds
		Funds	2025	2024
Incoming ResourcesNote		£	£	£
from generated funds
Donations and Legacie	2	32073	32073	25984
Investment income	3	0	0	0
		_ ___ ___ _
		32073	32073	25984
Other		6315	6315	6443
		_________		___
Total Incoming		38388	38388	32427
Resources
		_________		___
Resources Expended
Charitable activities in furtherance of objectives
Cost of Activities	5	38,511	38,511	34897
Other	6	380	380	380
		______
Total Resources		38,891	38,891	35277
Expended
Net movement in funds		-503	-503	-2850
Reconciliation of Funds
Total Funds brought forward		6858	6858	9708
Total Funds carried forward		6,355	6,355	6858

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.

FLAMING SWORD MINISTRIES INTERNATIONAL Balance Sheet as at 30th August 2025

Note 2025 Fixed Assets £ Tangible fixed assets 4 2557 2557 Current Assets Cash at bank and 4178 in hand Debtors & prepayment 9 0 4178 Creditors:amounts falling due within one year Creditors & accruals 8 380 _ Net Current Assets 3798 _ Net Assets 6355 Unrestricted Funds General Fund 6355 _ TOTAL FUNDS 6355 _	2024 £ 3195
	3195
	4043 0
	4043 380
	___ 3663
	___ 6858 6858
	_ 6858 _

Approved by the trustees on 12th June 2026 and signed on their behalf by :

The notes on these accounts form part of these accounts

FLAMING SWORD MINISTRIES NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30[TH] AUGUST 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.

FLAMING SWORD MINISTRIES NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30[TH ] AUGUST 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.

FLAMING SWORD MINISTRIES

Notes to the accounts for year ended 30th August 2025

2 Voluntary Income

Church collections Tithes and Offerings Grant	Unrestricted Total fundsTotal funds Funds 2025 2024 £ £ £ 32073 32073 25894 0 0 0 _____ 32073 32073 25894 _____

Investment income
	Unrestricted	Total fundsTotal funds
	Funds £	2025/£	2024/£
Bank Interest	0	0	0

4 Tangible Fixed Assets Cost At 31/08/2024 Additions At 30/08/2025 Depreciation At 31/08/2024 charge for the year At 30/08/2025 Net Book Value at 30/08/2025 Net Book Value at 31/08/2024	Instrument Vehicle Equipment Total 2025 £ £ £ £ 2042 4745 3580 10367 0 0 0 0
	______ 2042 4745 3580 10367 1736 2315 3121 7172 61 486 91 638
	______ 1797 2801 3212 7810 245 1944 368 2557 306 2430 459 3195

FLAMING SWORD MINISTRIES INTERNATIONAL

Notes to the accounts for the year ended 30th August 2025

5 Cost of activities in furtherance of charity's objectives

Travel Supplies Admin Services Stationery Charity giving Adverts Website costs Salary Welfare Hall Hire Church Events Repairs Insurance Office charges Depreciation Refeshments Music Services Subscriptions Pension Admin Speakers expenses Total	2025/£ 2024/£ 177 55 1204 195 859 871 23 17 1000 1016 120 0 0 0 7200 7207 3010 1588 10750 10000 634 100 0 370 948 1411 7800 9055 638 798 0 228 1200 678 390 298 590 590 628 120 1340 300
	38511 34897

6 Other Costs

6 Other Costs
Independent examination Admn Support 7 Staff Costs Salary	2025/£ 2024/£ 380 380
	380 380
	2025/£ 2024/£ 7200 7207

Trustee Remuneration

No employee earned more than £10,000 p.a. There was 1 employee during the year. The trustee Rev Timothy Pabifio received emoluments of £6970 for services rendered to the organisation as the senior Pastor. All other work was carried out by volunteers

FLAMING SWORD MINISTRIES INTERNATIONAL Notes to the accounts for year ended 30[th] August 2025

8	Creditors: amounts falling due within one year	2025/ £	2024/ £
	Creditors	0	0
	Accountancy	380	380
	Total	380	380
9	Debtors and Prepayments	2025/ £	2024/ £
	Loan	0	0