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2025-09-30-accounts

Charity Registration Number : 1111299

DESTINY APOSTOLIC CHURCH INTERNATIONAL

A CHARITABLE UN-INCORPORATED ASSOCIATION TRUSTEES’ REPORT

AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

DESTINY APOSTOLIC CHURCH INTERNATIONAL

CONTENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Legal and Administrative Information .................................................................................... 1
Trustees' Report .................................................................................... 2 - 5
Independent Examiner's Report .................................................................................... 6 - 7
Statement of Financial Activities .................................................................................... 8
Balance Sheet .................................................................................... 9
Notes to the Financial Statements .................................................................................... 10 - 13

DESTINY APOSTOLIC CHURCH INTERNATIONAL

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Trustee Charity Number Registered Office Independent Examiner

Justice Kofi-Annan

1111299 45 Hill House Drive Chadwell St Mary Gray RM16 4DS Emmanuel Vin-Kabb UNIT 133, 548-550 Elder House Elder Gate MK9 1LR

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DESTINY APOSTOLIC CHURCH INTERNATIONAL

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

Trustee's report and financial statements

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 30 September 2025. 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).

TRUSTEES ANNUAL REPORT AND ACCOUNT

FOR THE YEAR ENDING 30 September 2025

Registered Number 1111299

Trustees’ Report

Destiny Apostolic Church International trustees present their statutory report with the financial statement for the year ended 30th September 2025. The report has been prepared in Compliance with Part IV of the Charities Act 2005. Financial Statements have been prepared in accordance with the accounting policies and Comply with the charitable Accounting and Reporting FRS102, by Charities Statement of Recommended Practice (SORP 2005)

Charity Information

The Trustees are:

Mr Justice Kofi-Annan

Mr Richard Afreh

Mr John Dadzie

Office Address:

333 Romford Road

Forest Gate

London E7 8AA

Phone: 02085550784

07534001031

E-mail: info.daci@yahoo.co.uk

Website: www.daci.org.uk

Senior Pastor in charge: Apostle Justice Kofi Annan

Method of Appointment or Election of Trustees

The management of the charity is the responsibility of the Trustees who are elected by resolution or appointed and co-opted under the Trust Deed or the contribution that they will make to the governance of the organisation and the skills they will contribute. A formal induction is carried out including of the Charity Commission’s Guidance and Governing document and policies of the Charity existing board members. The following members are trustees.

Justice Kofi-Annan, 45 Hill House Drive Chadwell St. Mary Grays RM16 4DS

Richard Afreh, Amherst Harnham Lane, Withington Gloucestershire GL54 4DD

John Dadzie, 33 Freston Gardens, Barnet En4 9ly

Policies Adopted for the Induction and Training of Board of Trustees

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The induction process for any newly appointed member of the Board of Trustees Comprises of an initial meeting with the Board of Trustees where the powers and responsibilities of the Trustees are clearly explained. To further enhance the governance skills of Trustees, they are registered to different training events, conferences and seminars. This ensures strict compliance to relevant regulations.

Organisational Structure, Governance and Management

Constitution: Destiny Apostolic Church International is a charitable company – Limited by Guarantee, the charity is set up with special charitable articles, and is registered both at the Company House (as a company) and with Charity Commission as a charity in its right. Whilst the church has an inspirational spiritual leader, the church has directors and members who service as trustees of the charity in accordance with Charities Act 2006. The governing of the Charity is entirely the responsibility of the Board of Directors / Trustees and is independent and free from any external influence. The Board of Trustees meet regularly to manage its affairs and must submit accounts on an annual basis to both the Company House and the Charity Commission and must comply with both charity and company laws. There is one full time staff and about twenty volunteers.

Trustees have responsibilities of good governance by ensuring the overall direction, effectiveness, supervision and accountability of the charity as follows:

agreeing the purpose of the charity and that the charity makes a difference by advancing the object of the charity.

agreeing broad strategies to carry out the charity’s purpose effectively including ensuring that policies and activities achieve those objectives.

accounting for the charities performance.

that the charity is well run and efficient.

that problems are identified early and dealt with appropriately.

preservation of the reputation and integrity of the sector.

compliance with law and regulation making sure the charity is run in a way that is legal, responsible and effective.

However, the Board of Directors / Trustees must ensure good governance as they rely on many different people to be able to govern well – staff and in particularly, the chief officer, volunteers, advisors and others with interest or stake in the charity.

Related Party Relationship

Destiny Apostolic Church International was birthed in Forest Gate with a branch in Hackney.

Objectives of the Charity and Main Activities

Advancing the Christian faith through various programmes in United Kingdom for the benefit of the public through the holing of prayer meetings, lectures, public celebration of festivals, producing and for distributing literature on the Christian faith to enlighten others about the Christian religion.

To relieve persons who are in conditions of need or hardship and to relieve cause of poverty in our community and other part of United Kingdom from its base in Forest Gate.

Subordinate

To work strategically to identify needs and to give hope to the distressed, the oppressed, disillusioned, less privileged or whosoever is in need of hope.

To establish new church parishes, small groups and community centres, house fellowships and to assist those families in distresses.

Set up Pastor coach network, musical training for young people and to procure suitable investment properties to generate income.

Raise a generation of people ready for the coming of our Lord Jesus Christ and reflecting His glory.

Set up nurseries, after school clubs, summer schools and youth projects and media activities for young people.

Support individuals, groups and agencies working in communities.

To sustain and develop multi-cultural forum as an organisation which meets the needs of the local majority and minority ethnic population through Biblical teachings.

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Provision of mentorship, and equip members to become responsible leaders/ ministers for ministry

To achieve the above objectives:

Destiny Apostolic Church International, we put together adequate administrative and financial support team.

We built a wider network of relationship within the local community and collaborative work with other churches and charities.

Raise funds within the church to support and meet financial burden for those who were about to drop out of university for lack of finance.

Running marriage and other counselling operations.

Running ICT and specialist programs that empower the members and community at large.

Other activities that raise standard and profiles of attendees, men, women and singles programs.

Inviting business people to train members and community people.

Worship and Value of Praise and Turning point seminars.

Give financial support and hardship money to those who required and genuinely deserved to be assisted.

Where appropriate do hospital ministration

We reach out to the community in the Form of Evangelism, Leadership Training we are able to meet those that not only lack faith but need Welfare assistance in one way or another.

Found a genuine way of assisting members and non-members who need help.

Pastoral Counselling – continued online and zoom for those that live far.

Risk Analysis and Management:

The Board of Trustees has considered the risk to which the charity is exposed and

systems have been established to minimise those risk and minimise the impact on

charity. Internal procedures and controls are established which are reviewed

regularly to ensure compliance at all times.

Responsibilities of the Trustees

The Charity Act 2005 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 as at balance sheet date and of its income

resources and application of resources, including income and

expenditure, for the year then ended.

In preparing these financial statements which give a true and fair view,

the Trustees should follow best practice and:

Select suitable accounting policies and then apply them consistently. Make judgements and estimates that are reasonable and prudent.

State whether applicable accounting standards have been followed, subject to any material departures disclosed and

explained in the notes to the account.

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and also to ensure that the financial statements comply with

Page 4 of 13

the Charity Act 2005.

The trustees 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.

Thanks

Apostle Justice Kofi Annan

5th July 2026.

Trustees

The trustee, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements was:

Justice Kofi-Annan (Appointed On: 10/07/2021)

Trustee's responsibilities statement

The trustees, who are also the directors of Charity For Destiny Apostolic Church International for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law 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 charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that 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 Companies Act 2006. 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.

This report was approved by the trustees and signed on its behalf by:

Justice Kofi-Annan Trustee Date : 23 July 2026

Page 5 of 13

DESTINY APOSTOLIC CHURCH INTERNATIONAL

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Independent examiner's report on the accounts

Section AIndependent Examiner’s Report

Report to the trustees/ members of

Charity Name

DESTINY APOSTOLIC CHURCH INTERNATIONAL

On accounts for the year ended

30 OCTOBER 2025

Charity no (if any)

1111299

Set out on pages

(remember to include the page numbers of additional sheets)

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 / 09 / 2025.

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

[The charity’s gross income did not exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me 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 did 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.

Signed:

Date:

27/07/2026

Name:

EMMANUEL VIN-KABB

Relevant professional qualification(s) or body (if any):

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ACCA,

Address:

UNIT 133 ELDER HOUSE

ELDER GATE, MILTON KEYNES

MK9 1LR

Section BDisclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose.

NONE

Name: Emmanuel Vin-Kabb

Date: 30 June 2025

Page 7 of 13

DESTINY APOSTOLIC CHURCH INTERNATIONAL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Recommended categories by
activity
Notes
Income and endowments from:
Donations and legacies
2
Other
3
Total
Expenditure on:
Raising funds
4
Charitable activities
5
Other
7
Total
Net income
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted funds
£
179,790.57
-
179,790.57
-
114,401.26
2,667.00
117,068.26
62,722.31
62,722.31
756,815.27
819,537.58		 Total Funds 2025
£
179,790.57
-
179,790.57
-
114,401.26
2,667.00
117,068.26
62,722.31
62,722.31
756,815.27
819,537.58		 Total Funds 2024
£
198,400.00
6,253.00
204,653.00
30,755.00
110,588.00
-
141,343.00
63,310.00
63,310.00
693,505.27
756,815.27

Page 8 of 13

DESTINY APOSTOLIC CHURCH INTERNATIONAL

BALANCE SHEET

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Recommended categories by
activity
Notes
Fixed assets
Tangible assets
8
Total fxed assets
Current assets
Debtors
9
Cash at bank and in hand
11
Total current assets
Creditors: amounts falling due
within one year
12
Net current assets/(liabilities)
Total assets less current
liabilities
Creditors: amounts falling due
after one year
13
Total net assets
Funds of the Charity
Unrestricted funds
14
Restricted funds
14
Endowment funds
14
Revaluation reserve
Total funds		 Unrestricted funds
£
974,071.29
974,071.29
18,557.22
356,783.82
375,341.04
377,296.29
(1,955.25)
972,116.04
1,500.00
970,616.04
819,537.58
907,893.73
1,727,431.31		 Total Funds 2025
£
974,071.29
974,071.29
18,557.22
356,783.82
375,341.04
377,296.29
(1,955.25)
972,116.04
1,500.00
970,616.04
819,537.58
-
-
907,893.73
1,727,431.31		 Total Funds 2024
£
998,118.00
998,118.00
-
86,373.00
86,373.00
-
86,373.00
1,084,491.00
327,676.00
756,815.00
756,815.27
-
-
-
756,815.27

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The trustee acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 23 July 2026 and signed on its behalf by:

Justice Kofi-Annan Trustee

Date : 23 July 2026

Page 9 of 13

DESTINY APOSTOLIC CHURCH INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Charity for DESTINY apostolic church international is a Charitable Un-incorporated Association in Charity Commission for England and Wales. The registered office is 45 Hill House Drive, Chadwell St Mary, Gray, Gray, RM16 4DS.

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

2. Income from Donations and Legacies

Analysis
Donation and gifts
Gift Aid
HMRC GIFT AID
MEN and WOMEN FELLOWSHIP
Other
TITHES and OFFERINGS
Total		 Unrestricted funds
£
111,558.10
68,191.52
-
-
40.95
-
179,790.57		 Total funds 2025
£
111,558.10
68,191.52
-
-
40.95
-
179,790.57		 Total funds 2024
£
-
-
67,743.00
(1,258.00)
-
131,915.00
198,400.00

3. Other Income

Analysis
Other
Total
4. Expenditure on Raising Funds
Analysis
Rent collection, property repairs and maintenance charges
Total
Support Costs		 Total funds 2024
£
6,253.00
6,253.00
Total funds 2024
£
10,850.00
10,850.00
19,905.00
30,755.00

4. Expenditure on Raising Funds

Page 10 of 13

5. Expenditure on Charitable Activities

Analysis
Unrestricted funds
£
Bank charges
432.60
Wages and salaries
29,117.76
Charity management &
administration
66,308.16
Charity running cost
17,092.74
Total
112,951.26
Support Costs
1,450.00
114,401.26
6. Support Costs
Analysis
Support Costs
Wages and salaries
Staf costs
Governance Costs
Independent examiners fees
7. Other Expenditure
Analysis
Depreciation Charge for the Year - Other Land & Buildings
Total		 Total funds 2025
£
432.60
29,117.76
66,308.16
17,092.74
112,951.26
1,450.00
114,401.26
Total funds 2025
£
-
-
1,450.00		 Total funds 2024
£
649.00
-
32,095.00
57,939.00
90,683.00
19,905.00
110,588.00
Total funds 2024
£
33,174.00
6,636.00
-
1,450.00
39,810.00
Unrestricted funds
£
2,667.00
2,667.00		 Total funds 2025
£
2,667.00
2,667.00

6. Support Costs

7. Other Expenditure

Page 11 of 13

8. Tangible Fixed Assets
8.1 Cost or valuation
At 01 October 2024
Additions
Disposals
Revaluations
Transfers
At 30 September 2025
8.2 Depreciation and impairments
At 01 October 2024
Charge for the year
Disposals
Revaluations
Transfers
At 30 September 2025
8.3 Net book value
At 01 October 2024
At 30 September 2025
9. Debtors: Amounts falling due within
Analysis of Debtors
Other creditors
Total
10. Debtors: Amounts falling due after
Analysis of Debtors
Trade debtors
Total
11. Cash at bank and in hand
Analysis
Cash at bank and in hand
Other
Total		 Freehold Land &
Buildings
£
970,637.00
-
-
-
-		 Plant &
Machinery
£
-
19,480.29
(13,379.00)
-
-		 Plant &
Machinery
£
-
19,480.29
(13,379.00)
-
-		 Fixtures &
Fittings
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total funds 2025
£
7,533.33
7,533.33
Total funds 2025
£
11,023.89
11,023.89
Total funds 2024
£
87,873.00
(1,500.00)
86,373.00
970,637.00 6,101.29
-
-
-
-
-		 -
2,667.00
-
-
-
- 2,667.00
970,637.00 -
970,637.00 3,434.29
one year
one year
Total funds 2025
£
356,783.82
-
356,783.82

Page 12 of 13

12. Creditors: Amounts falling due within one year

Analysis of Creditors Total funds 2025
£
Bank loans and overdrafts 377,296.29
Total 377,296.29
13. Creditors: Amounts falling due after one year
Analysis of Creditors Total funds 2025 Total funds 2024
£ £
Bank loans and overdrafts - 327,676.00
Trade creditors 1,500.00 -
Total 1,500.00 327,676.00
14. Charity funds
14.1 Details of material funds held and movements during the CURRENT reporting period
Fund names Fund balances
brought forward		 Income Expenditure Fund balances
carried forward
£ £ £ £
Unrestricted funds
Total 756,815.27 179,790.57 117,068.26 819,537.58
14.2 Details of material funds held and movements during the PREVIOUS reporting
period
Fund names Fund balances
brought forward		 Income Expenditure Fund balances
carried forward
£ £ £ £
Unrestricted funds
Total 693,505.27 204,653.00 141,343.00 756,815.27

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