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2025-03-31-accounts

DESTINY TEMPLE Reports and Accounts for the year ended 31ST MARCH 2025

Legal and administrative information

Status

Registered charitable organisation since 7th April 2006.

Trustees and management committee of the church

Mrs. Jennifer Phillips (Chairperson) Mr. Nnaemeka Anukam Mr. Sunday Adegun Rev George Obare

Registered charity number

1113679

Registered office Destiny Temple and operations Worcester Street Gloucester GL1 3AS

Email address

info@destinytemple.com

Bankers

Natwest Bank

Accountant

AL Accounting Solutions Chartered Certified Accountants 21A Brighton Road South Croydon Surrey CR2 6EA

1

DESTINY TEMPLE Reports and Accounts

for the year ended 31ST MARCH 2025

Trustees Report

The trustees present its annual report and the unaudited financial statements for the year ended 31 March 2025.

The year 2024 -2025 was themed “Foundation”. We took time to strategically lay foundations of the church and the teams that serve in Church.

Challenges Faced:

1. Attendance : Our church numbers are not where we would like them to be but they are steadily improving

2. Staffing : We are still short staffed, but we hope that in the coming year we will add more member into the staff particularly in the areas of either worship or community.

Successes Achieved:

1. Staffing : We managed to employ an administrator on a fulltime basis to help with establishing systems and structures in church.

2. Online and Onsite Services : Both our Online and Onsite services have greatly improved both in numbers and quality. We are now experiencing the benefits of Online services which is turning be a great blessing and greatly impacting our Onsite attendance.

  1. Destiny Team : We have a great team of volunteers who were tirelessly working behind the scenes to make the year a great success. This year we have seen many join the team to serve in any capacity and this is a great blessing. In fact, we are where we are because of how strong the team

4. Conference : Our annual “Destiny Conference”, themed, ‘Open Heavens’ was a great success. We had an amazing guest minister who preached and grounded us in the word of God. Many turned up online and onsite for the three days.

5. Carol service : Our Christmas Splendour (Carol service) was great. We had both the band and the children minister greatly. It was also a blessing to see the community join us in this event. After the Carol service, we prepared a Christmas meal for the whole church.

6. Welfare : We managed to cater to our congregants’ physical needs by providing food and financial help to those who were in need especially after the pandemic. We also donated food items to the community through the ‘Foodbank’.

We also managed to help our international churches financially to support them in their missions.

7. Concert : This year we had two concerts: ‘Alive Concert’ during Easter and ‘Destiny Concert’ during the conference. The turnout was amazing, and the atmosphere was great.

We look forward to a new year themed; “Raise the Standard”. We will empower God’s people with the Word and necessary materials that will help them raise their lives standards so that we can enjoy a victorious life.

2

DESTINY TEMPLE Reports and Accounts

for the year ended 31ST MARCH 2025 Responsibilities and basis of preparation of the report

The trustees acting as the management committee are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the trustees

………………………………. Date ……………………………….

Bishop George Obare (Senior Pastor)

3

DESTINY TEMPLE Reports and Accounts

for the year ended 31ST MARCH 2025

Independent Examiner's Report to the Trustees

I report to the trustees on my examination of the accounts of the above charity for the above period.

Responsibilities and basis of report:

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:

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Alhassan Bangura FCCA AL Accounting Solutions Chartered Certified Accountants 21A Brighton Road South Croydon Surrey CR2 6EA

Date.....................................................

4

DESTINY TEMPLE

Reports and Accounts

Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31ST MARCH 2025

Unrestricted
Funds
Notes
£
Incoming resources:
Voluntary Income
3
99,677
Gift Aid claims
16,877
Bank interest received
8
Total Incoming resources
116,562
Resources Expended
Resources Expended
6/7
96,569
Total resources expended
96,569
Net Surplus / (Deficit) for the year
19,993
Opening Funds
319,000
Closing Funds
338,993
Total
Funds
2025
£
99,677
16,877
8
116,562
96,569
96,569
19,993
319,000
338,993
Total
Funds
2024
£
60,051
18,966
-
79,017
67,911
67,911
11,106
307,894
319,000

No restricted funds at the end of the year

5

DESTINY TEMPLE Reports and Accounts

Balance Sheet as at 31ST MARCH 2025

Tangible Fixed assets
Freehold Buildings at cost
Church Building
Vicarage Building
Other tangible Fixed Assets:
Building Improvements
Plant & Machinery
Current assets
Other Debtors
Cash at Bank and in Hand
Current Liabilities
Less: Creditors and Accruals
Long term liabilities
Mortgage Loan
Net Asset
REPRESENTED BY:
Unrestricted Funds
Notes
2
4
5
£
£
120,000
350,000
470,000
22,515
22,480
44,995
17,500
1,406
18,906
(12,895)
6,011
(182,013)
338,993
338,993
338,993
2025
2024
£
120,000
350,000
470,000
23,700
21,962
45,662
5,000
2,922
7,922
(4,517)
3,405
(200,067)
319,000
319,000
319,000
2024

Accounts signed on behalf of the Board of trustees

……………………………….

Date ……………………………….

Bishop George Obare

6

DESTINY TEMPLE Reports and Accounts

Notes forming part of the financial statements for the year ended 31ST MARCH 2025

1. Accounting policies

a) The accounts (financial statements) 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 (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

b) Voluntary income is received by the way of donations towards religious tithes and offerings. Donations received is included in full in the Statement of Financial Activities in the year in which they are received.

c) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.

d) Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows: - Building Improvements 5%

e) Unrestricted funds are donations and other incoming resources received for the objects of the charity without further specified purpose and are available as general funds.

f) Restricted funds are to be used for specific purposes as laid down by the donor.

2. Other Tangible Fixed Assets

Building
Improvement
£
Cost:
As at 1 April 2024
37,065
Additions
-
As at 31ST MARCH 2025
37,065
Depreciation/Amortisation:
As at 1 April 2024
13,365
Charge
1,185
As at 31ST MARCH 2025
14,550
Net Book Value:
As at 31ST MARCH 2025
22,515
As at 1 April 2024
23,700
3.
Voluntary Income
Tithe & offering
Partners donation
Other donations
Plant &
Machinery
£
125,758
6,138
131,896
103,796
5,620
109,416
22,480
21,962
2025
£
91,535
6,561
1,581
99,677
Total
£
162,823
6,138
168,961
117,161
6,805
123,966
44,995
45,662
2024
£
58,014
444
1,593
60,051

7

DESTINY TEMPLE Reports and Accounts

Notes forming part of the financial statements for the year ended 31ST MARCH 2025

2025
£
4.
Creditors & Accruals
Inland Revenue PAYE/NI
3,576
Mortgage Loan arrears
-
Credit card balance
8,179
Accruals
1,140
12,895
5.
Vicarage Mortgage Loan
Opening balance
200,067
Repayments
(26,490)
Interest charged
8,436
Closing balance
182,013
£
6.
Resources Expended
Salaries & Wages
38,349
Donations, welfare & honorarium
2,605
Events and outreach programmes
19,411
Vicarage Expenses
8,436
Utilities (Heat, Light & Water)
8,435
Building Improvement & maintenance
5,092
Travelling & motor expenses
3,002
Telephone & internet
720
Legal & professional fees
478
Bookkeeping & accountancy fees
1,296
Bank charges & Credit card interest
1,940
Depreciation
6,805
Total
96,569
7.
Related Party transactions
£
Related party transactions are resources expended to trustees or their relatives
Salaries and wages
22,839
Benefits (vicarage for full time minister)
8,436
31,275
2024
£
306
2,038
1,093
1,080
4,517
210,596
(24,452)
13,923
200,067
£
28,905
1,247
6,498
13,923
5,756
999
1,406
662
199
1,236
343
6,737
67,911
£
22,839
13,923
36,762

8

Registered Charity No: 1113679

DESTINY TEMPLE

Reports and Accounts Year ended: 31ST MARCH 2025

AL Accounting Solutions Limited Chartered Certified Accountants 21A Brighton Road South Croydon Surrey CR2 6EA

DESTINY TEMPLE Reports and Accounts

Contents

Page No
1 Legal and administrative information
2-3 Trustees Report
4 Independent Examiner's Report to the Trustees
5 Statement of Financial Activities
6 Balance Sheet
7-8 Notes forming part of the financial statements