Charity number: 1121713 Company number: 5959715 TRINITY BAPTIST ORPHANAGE (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Michael Foley & Co Chartered Certified Accountants 20 Rosslyn Crescent Luton Bedfordshire LU3 2AU
TRINITY BAPTIST ORPHANAGE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Contents Legal and Administrative details Report of the TteeS Independent Examiner's Report Stat¢m¢nt of Financial Activities Balance Sheet Notes to the Financial Statements 8-11
TRINITY BAvfisT ORPHANAGE LEGAL AND ADMINISTRATIVE INFORMATION COMPANY NUMBER: 5959715 CHARITY NUMBER: 1121713 DIRECTORS I TRUSTEES Pastor Kingsley Appiagyei Pastor Kw¢ku Amosah P88tor Cynthia Appiagyei Pastor Stephen Asibuo Al¢x Appiah SECRETARY Pastor Stephen Asibuo REGISTERED OFFICE: 2 Thornlaw Road West Norwood London SL27 OSA ACCOUNTANTS: Mich&el Fol¢y & Co Chartered Certified AOuntants 20 Rosslyn Crescent l.Iilon Bedfordshire LU3 2AU BAIYKERS: Barclays Bank Pl¢. West Norwood Branch London SE27 9DW
TRINITY BAPTIST ORPHANAGE REPORT OF THE TRUSTEES YEAR ENDED 31 OCTOBER 2025 The Trustees present their annual report together with the fiY)ancial statements of the Charity for the year ended 31 October 2025. Trinity Baptist Orphanage 15 a company limited by guarantee and a registered charity governed by its memorandum and articles of association. Charity number: 1121713. Company number: 5959715. REFERENCE AND ADMINISTIL4TIVE DETAILS Reference and administrative details are shown IA ihe schcdule of trusteesldirectors of the charity and professional advisors on page l of the financial statements. THE TRUSTEES The trustees who served the charity during the period were follows: Pastor Kingsley Appiagyei Pastor Kw¢ku Amosah Pastor Cynthia Appiagyei Pastor Stephen Asibuo Alcx Appiah STRUCTURE, GOVERNANCE AND MANAGEMEIYT Th¢ charity is also a comp&ny limited by guarantee. The trustees also act as directors of the company under the leadership of a chairpcrson. ORTECTJVES AND ACTIVITIES FOR PUBLIC BENEFIT The Charity is govern¢d by a constitution-. The main objective of the Charity is the advanc¢m¢nt of education and preservation of g(K)d health in Ghana in parti¢ular but not exclusively by: l. The constrU¢tion and maintcnanc¢ of an orphanage 2. The consttuction and maintenance of other facilities including ¢la5srooms blocks, medical ceT)tres alld library resource centres 3. The construction of a ConferencelTraining Centre for the benefit of the public. We have considered th¢ CoTnmission's guidance on public benefit, and we believe that the above thrce objectives satisfy ihe public benefit criteria.
TRINITY BAPTIST oRPHryAGE FINANCIAL INFORMATION The charity's incoming re50urc¢5 were mainly from donations by the Trbnity B&ptist Church in London as well as individual members ofthe ChUh and well-wishe. All funds unrestricted. Totsl incoming resources in the ycar was £31,614 and iotal outgoing rcsources amounted to £72,306 r¢sulting into net outgoing resources of £40,692. This is an indic10 that thc charitable organisation funded £40,692 of its charitsble activitie5 in the year from reseryes brought forward. Thus, the reserves now Ing carried forward for future charithble aclivities is now £203,072. The tnjstees consider the financial position of the charitable comrfflny to b¢ satisfactory. RESERVES POLICY The trustees do not currently have a reserve policy butwill review the situation when it15beCOMe necessary. RISK MANAGEMENr The Orphanage operates in Ghana and background checks are catried out on [sonS employed to manag¢ it. PLANS FOR THE FirtURE The Charity ha5 made a reasonable headway towards achieving the objectives as outliTEed aboyc but more 15 Still needed to be done in fully realising ihe objectives &5 outlined above. It is interesting to note that some local Ghanaian establishments are Iiow teaming up with Trinity Baptist Orphanage towards achieving the wider goals as stated above. STATEMEIYT OF DIRECTORS AND TRUSTEES RESPONSIBILrrES The Charities Act and Comp8nics ActTequire the Board of Trustees to prepare fjnancial siatem¢nts for ea¢h financial year, which give a tt and fair view of the state of affairs of the charitsble company as at the balance sheet date and of its incoming reSoue5 And application of resources, including income and expendire, for the financial y¢ar. In preparing those financial statements. the Board is rwuired to". - Select suitable accounting w)licie5 and then apply them eoDSiStently' Make judgements and estimates that are ffasonable and prud¢nL Preparc the financial statements on the going concern basis unless it is inappropriate to presum¢ that the Company will continu¢ in op¢rntion. The trustees are responsible for keeping proTKr a¢coufttiDg records which disclose with reasonable accuracy at any time the financial position of the organis&tion to ensure that the financial statements comply with th¢ Companies Act 2006.
TRINITY BAPTIST ORPHANAGE The Trustees are also responsibl¢ for safeguarding the assets of the organisation and for taking reasonable steps for the prevention and det¢ction ol fraud and other irregularitie5. The r¢port was approved by the trustees on 28 July 2026 and signed on their behalf by: Diyectorrrrustee
REPORT OF THE ITrIDF.PENDLNT EXAMINER TO THE TRUSTEF,S ON THE UNAUDITED ACCOUNTS OF TRIlTy BAPTIST ORPHANAGE FOR THE YEAR ENDED 31 OCTOBER 2025 We pOrt on lh¢ accounts of the charitable company for the year ended 31 October 2025 which are Set out on pa8es6to 11. ReSptiVe responsibilities of trustees and examiner The trustees who are also the directors ofthe Cotnpany for the purposes of company law are responsible for the preparation of the COunts. The trilstees consider that an audit is not required for this year under section 144{2) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed. Having satisfied ourselves that the charity is not subject to an audit under company law and is eligible for independent examination. it is our responsibility to-. ex&min¢ the accounts under section 145 of the 2011 Act. to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. and to state whether particular matters have come to our attention. Basis of independent examiner's statement Our examination was ¢atTied out in accordance with general Directions given by the Charity Commission. An examination includes a r¢view of the accounting records kept by the Chlty and & comparison of the accounts presented with those records. It also includes considcratioii of any unusual items or disclosures in the accounts and seeking cxplanations from you as trustees concerning any such matters. The procedures undertaken do not proi'idc all the evidence that would be required in an audit, &nd consequently no opinion is given as to whether the accounts present a"tru¢ and fair view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with our examination, no Tnatter has come to our attention.. which givcs us reasonabl¢ cause to believe that. in any material respect, th¢ requirements- to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare a¢counts which accord with the a¢couDting records. comply with the accounting requircments of section 396 of the Companies Act 2006 and with thc methods and principles of the Statement of Recommend¢d Practice: Accounting and Reporting by Charities SORP (FRS102) have not been met. or to which, in our opinion, attention should be drawn to enable a proper understanding of the accounts to be reached. Michael Chartered Certified Accountants 20 Rosslyn Cr¢scent Luton Bedfordshire LU3 2AU Date.. 28 July 2026
TRINITY BAPTIST ORPHANAGE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 ocfoBER 2025 2024 202) Total Totsi Notes Ullrestricted Restrict¢d Funds Funds IDeoming resources Jncomlng resourcesfrom chariiable aelivitiLs Voluntsry income Tolal incomillg resources Resoyrc¢s expended Churilable aetivilies.. 42,815 Ch&ritable activitie5 70.406 70.406 GovernAnee'. Total resources expended 5 et incoming (outgoing) resoyrtts (40,692) (40,692) 17.479 22 Totsl funds brought forward Tot81 funds carried forward IQLQ
TRINITY BAPTIST ORPHANAGE BALANCE SHEET AS AT 31 OCTOBER 2025 2025 2024 Nole5 Fixed assets Tangible 202.854 208,937 Current assets Debtors Bank Accounts 2,018 36,507 Creditors: amounts falling du¢ Within one year Net current ligbilities 218 Total Assets less current liabilities 203 072 Funds Unrestricted funds For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 Companies Aci 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Compani¢s Act 2006. However, in accordance with section 145 of the Charities Act 2011, the accounts have Ixen examined by an Independent Examiner whose report appears on page 5. The directors acknowledge their responsibililies for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which giTre a tnle and fair vicw ol thc stat¢ of affairs of the company as at the end of its financial year. and of its net incoming resourccs for the flnzncial year in accordance with sections 394 and 395 and which oib¢nvise comply Thith the requirements of the Companies Act 2006 Telaling to accounts, so far &s applicable to the company. 2W72 The financi statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and the Financial Reporting Standard for Smaller Enlities (effectiv¢ January 2015). Approved by board of trustees on 28 Jun¢ 2026 and signed on their behalf by: Pasto weku Amosah DirectorfTThstee Alex Appiah Directorrrrustec
TIUNITY BAvfisT ORPHANAGE NOTF.S TO THE FINANCIAL ST ATF.MEF(r YEAR ENDED 31 OCTOBER 2025 l Accountin2 Policies a) Accounting ¢onventlOD The financial statements ate prepared uThd¢r the historical cost conv¢ntion and in accordance with the Financial RetX)rting Standard for SFnaller Entities (effective January 2015). the Companies A¢t 2006, and the requirements of the Siatement of Recommended Ptactice, Accounting and Reporting issucd by the Charity Commissioners for En818nd & Wales (revised June 2008 (The SORP). b) Depreeigtxon policy Provision for depreciation of fixed asset5 h¢ld for use by the Lharity is made at annual rat¢5 calculatcd to spread the cost (legs anliLipated residual disposal value) of each asset evcnly over its expected uqeful life on the strai8ht-line basis. 'fhe depreciation rates arc as follows: Land and building Furniture, tittings & equipment Computer equipment 3/0 c) DoDAtion$ grnnts In¢ome from donlltions and girants, including capital grants if any, is included in incoming resources whert these are receivable, exLepl as follows: When donors specify that donations and grants given to the charity must be used in future accounling periods, the income is dcfeJTed until ihose periods. When donors impose cortditions, which have lo b¢ fulfilled before the Charity become5 entitled io use such inLome, the income is deferred and not included in incoming resources until the pre-candilions for use have been m¢t. When donors spe¢ify that donations and grants, including capital graiils, Jre for particular re%trictcd purpos¢s, which do not amount to pre-condiiioiis r¢b*arding entiilemenl. thi% incom¢ is included in incomingy rcsources of restri¢ted fund5 whcn rc¢¢ivable. For the year in question no such income was reccived by th¢ Chlty. d) Income Incom¢ is coUnted for on accruals basis. For the year th¢ Charity's income is mainly from donations. e) ForeigD eurreDcje8 MoTrctary assets liabilities denominated in foreign Currencies are translatcd into sterling at rates of exchange ruling at the balance sheet date. Transactions in toreign currencies are translatcd into sterling at the rate n]lin8 on tl)e date of the transaction. Exchange gains and losses are recognised in the Statement of Financial Activities.
TIUNITY BAvfisT ORPHANAGE NOTES TO THE FINANCL4L ST ATEM£NTS Collt'd YEAR ENDED 31 OCTOBER 2025 Resources expejhded Expenditure is re¢ognis¢d on aD ac¢rual basis #5 a liability is incurred. Expenditure includes VAT as the Charity is not regiered for V AT and therefore is reportcd as part of the expenditure to which it relate5. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its charit&ble activities of an orphanage and sch(Mil for children. It includes both ¢osts that can be allocated directly to such activities and those costs of an indire¢t nature necessary to supw>rt them. Governance costs include those c05ts associated with meesing the con5tittltional and statutory r¢quirements of the Charity and include a¢cowitanc)' fees and costs linked to the strdiegic manag¢m¢nt of the Charity. All costs are allocated beiween the expenditure categories of the SOFA on a basis designed 10 reflect the use of th¢ resource. Costs relating to a particular activity are allocated directly" others ar¢ apportioned on an appropriate basis e.g. time b&sd and usage. 3 Tax%tion There is no liability to any UK Tax arising neither from the rults nor from any activity of tbe Charity- 4 Fixed assets for use by the ¢harity IAnd aDd Buildin2 Furnilure and Equipment Total At cost At 01 November 2024 Additions in y¢ar At 31 October 2025 316.960 304.123 12,837 Depreci*tion At O l November 2024 Charged in the year At 31 October 2025 95.186 6.082 101 12.837 108.023 Net book vglue At 31 October 2025 At 31 October 2024 There are only unrestricted funds. so fixed &wts belong to the unrestri¢tcd funds. 2.08S3_B
TRINITY BAPTIST ORPHANAGE NOTES TO THE FIIYANCIAL ST ATEMENTS Contyd YEAR ENDED 31 OCTOBER 2025 5 Resour¢es expended Resources expended have been apportioncd or allocated on the basis which the trusle¢s considered to be equitable between charitable a¢tivities and governance. The resultant apportioned figures are as follows.. ChArit8ble Aetivities Totsl GoverDance 2024 Donations Ac¢ouT)tancy Legal and Professional Bank charges Data Protection Postage Depre¢iation of fixed assets: Land & Building Furniture, Fittings & Equipment 64,324 1.800 loo 64,324 36,733 I,680 1,800 loo 6,082 6.082 6,082 49 Donations were not exclusively in cash forthe upkeep of the children in the orphanage and school. Th¢y also included material donations in the form of books, s¢hool uniforms. school furniture, games equipm¢nt, computer equipment, matcrials for repairs and offic¢ supplies, costs of building work. vehiclc r¢p&irs. lands¢apes, compound work and computer equipment costs. 6 Staff costs and number& 2025 2024 Salaries and wagcs There were no salary payments in the United Kingdom for both 2025 and 2024. No trustec was paid remuneration or reimbursed with expenses. 7 N¢t incoming resources for the year: 2025 2024 This is stated after charging Depreciation of tangible ass¢ts 6,082 6,082 8 Other debtors io
TRNITITY BAPTIST ORPHANGE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 OCTOBER 2025 cont'd 2025 2024 Creditors: ¥4mounts falling due withill the year Accruals io Movement in Fund- ullrutrieted At l November 2024 Incoming Resourtts Outgoing Resources At 31 Oclober 2025 Unrestricted -203.072