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 T￿￿teeS
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 A￿Ountants
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 oRPH￿ryAGE
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 ChU￿h 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 indic￿10￿ 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 it1￿5beCOMe
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 t￿t and fair view of the state of affairs of the charitsble
company as at the balance sheet date and of its incoming reSou￿e5 And application of resources,
including income and expendi￿re, 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 TRI￿lTy 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.
ReSp￿tiVe 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 Ch￿lty 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¢ Ch￿lty.
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 regi￿ered 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 r￿ults 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