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← Christ Healing Evangelical Church

2025-03-31-accounts

Christ Healing Evangelical Church

Report and Accounts

31 March 2025

Charity registration number - 1125941

Christ Healing Evangelical Church

Report and accounts for the year ended 31 March 2025

Contents

Page (s)
Charity information 1
Trustees' annual report 1
Statement of trustees' responsibilities 7
Independent accountant's report 8
Funds statements:-
Statement of financial activities 10
Movements in funds 11
Income and expenditure account 11
Balance sheet 12
Notes to the accounts 13

Christ Healing Evangelical Church

Trustees' annual report for the year ended 31 March 2025

The trustees present their report and accounts for the year ended 31 March 2025.

Reference and administrative details

The charity name.

The legal name of the charity is:- Christ Healing Evangelical Church.

The charity is also known by its operating name, Christ Healing Evangelical Church.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1125941.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity.

The governing document is dated 26 August 2008

There are no restrictions in the governing documents on the operation of the charity or on its investment powers other than those imposed by charity Law.

The trustees are all individuals and listed below;

Idowu Jimoh - Chairman Jamiu Kayode Adenowo Olufemi Akinsuyi

The principal operating address, telephone number, email and web addresses of the charity are:-

25 Prospect Row Chatham, Kent Telephone: 07572506326 Email Address: kadenowo@yahoo.co.uk Web address: www.c-h-e-c.org

The trustees in office on the date the report was approved were:-

Idowu Jimoh Jamiu Kayode Adenowo Olufemi Akinsuyi

The following persons served as trustees during the year ended 31 March 2025 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

1

Christ Healing Evangelical Church

Trustees' annual report for the year ended 31 March 2025

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The objects of the charity are:

1.The advancement of the christian faith worldwide

3.To help in building –up people who will build a good society

The principal activities of the church are christian worship and christian outreach programmes to increase christian awareness, to spread the gospel of our Lord Jesus Christ and the development of the whole man, spiritually, mentally and physically.�

The main activities undertaken in relation to those purposes during the year.

Glory be to the almighty who enabled us by His special grace to witness another wonderful year by His grace.

The charity has been in Bexleyheath Academy since February 2022, for our Sunday services. Our service is between 10:00am -12:30pm. Our Tuesday bible study and Wednesday miracle hours are held online.

One of the main goals set ahead for the charity is to procure our permanent place of worship. Our activities are restricted mostly to our online platforms due to the limited access to the venue that we use for services on Sunday. Though cost effective, the online services has its peculiar disadvantages. There are technical issues relating to fluctuation in internet services. Besides that, the face to face service is better than online programmes, where there is no guarantee that your audience are truly with you.

Our online regular( weekly )programmes through zoom and confrence call

  1. Mondays youth prayer meetings: 8:00-8:30pm.

  2. Tuesday bible studies: every Tuesday 8:30 to 9:30pm

  3. Wednesday miracle: Wednesday 8:30 to 9:30pm

  4. Thursday, one hour of prayer intercession by the prayer warriors.

Monthly online programs:

1.Saturday Men’s hour with Christ. 1st Saturdays 10:00am -11:00am. 2.Women’s fellowship 12:00-2:00 every 2nd Saturday of the month. 3.The youth’s bi-monthly zoom meeting . 7:00-8:30pm.

Yearly events

1.Our Father’s Day in June 15th 2024 was organised as an empowerment week where men were lectured on what it takes to get on property ladder. A mortgage Broker Mr. Adelodun was invited as a guest speaker. It was such an exiting event followed by Dinner at the local Chinese buffet with our church general overseer in attendance. We had our thanksgiving service on Sunday with our general overseer as guests speaker.

2.The church anniversary and thanksgiving service was held on 3rd to 4th August 2024 in a special way that aimed at fostering better unity and understanding in the family. A marriage specialist was invited in person of Pastor Bisi Adewale and the wife. Members were given the privilege of having one to one session with the marriage counsellor for counselling. This charity was privileged to have our general overseer in attendance at our 2024 during this annual programme. This event was preceded by a seven days fasting and prayer from 27th to 2nd August 2024 to pray for God’s move before, during and after the programme. This event was very fruitful in that there were couples that gave testimony of what God used the event to amend in their families. We had a whole day seminar on Saturday 3rd of August and a thanksgiving service on Sunday 4th of August. Days following the event, every member were given freedom to have 1 to 1 session with the counsellors (couple) as well as seeing our general overseer for any concern and prayer

2

Christ Healing Evangelical Church

Trustees' annual report for the year ended 31 March 2025

3.This year’s Mother’s Day was held on 28th- 30th 2025. The women went for a retreat in one of the caravan camps in Kent. Their were prayer sessions, teaching session, counselling therapy and cooking session. Also there was a sea side prayer walk which is quite therapeutic for many. It is such a fulfilling time that many advocates continuity of it annually. Our main speaker was our mummy G.O. assisted by other female ministers.

4.The charity had two major worker/volunteer retreat events on 1st June 2024 and 22nd February 2025 to evaluate our services, to encourage, re-train and re-equip everyone for a better service. The charity also embarked on 7 days revival titled “GOD’s OUTPOURING” starting from 27th January 2025 to 2nd February 2025.

5.Our annual hundred days of fasting and prayers with online prayer every Friday for an hour was held in September- December 2024).

At the end of the Hundred days, we had another online impartation by the regional overseer of the ministry.

6.Our yearly end of the year family thanksgiving on Sunday January 26 2025.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Significant activities that contributed to the achievement of the objectives were:

  1. Events organized during the year to promote the christian faith include distribution of leaflets with christian messages, organizing deliverance services, all night vigils, special prayers and counseling.

  2. Other activities to help raise the profile of the charity in the local community included the picnics, Mothers day and Fathers day celebration.

  3. Specific activities for relief of poverty are in the areas of training and mentoring of unemployed to start their own businesses and passing job information to job seekers.

3

Christ Healing Evangelical Church

Trustees' annual report for the year ended 31 March 2025

The contribution of volunteers during the year.

During the Period under review, the Church Helpers remain among others, 3 Associate Pastors, 2 assistant pastors, 1Deacon, 3 Deaconesses and other members. They all operate as Heads of these listed Departments: Sunday School, Prayer Warriors, Evangelism, Welfare, Protocol, Choir, Technical, Ushering, Children, Finance, Administration, Visitation & Follow-up and Men /Women/Youth Groups.

This year under review, three of our leaders were able to attend children Teachers Conference which took place in Birmingham. The aim of attending this conference is to gain knowledge in order to impact other volunteers. It is the goal of this charity to continue to build the builders.

(i) The Children Classes – for children, the younger teens and older teenagers. (ii) Youth meetings - mostly online with few face to face sessions due to restrictions imposed by the school building we use for our services.

These groups still meet constantly to fellowship together, discuss, encourage and support one another on issues (social, educational, marital and spiritual) peculiar to the respective groups, in order to enhance their responsibility to God, family and to the Society at large.

The Theme for the year being “Year of surpassing expectations”. All the Sunday Service Preachings and Exhortations were geared toward what members need, to surpass their expectations: Spiritually, Educationally, Maritally, Socially, Financially and in every aspect of their lives. Our Bible study covers topic on books of the Bible so that every member will be rooted in the true word of God that can transform their lives and the society at large.

As we see some of our children growing to adult, our team of dedicated children teachers and leaders continues to aim at impacting the Children and Teenagers with Moral and Biblical Teachings during of their programmes. The Children’s Day in May 2024 was marked with Prayer for the children and performance from the children class for their parents to watch. All these are in order to give them a Solid foundation on which they can grow into a Responsible and Selfless Youth and Adult: and as future model to their Community and humanity at large.

Under Welfare Programme, Donations to local Charities like the great Ormond children hospital, Our daily Bread, a London based mission body CAPRO, were done at different times. We also reached out to some widows in two African countries (Zambia and Nigeria,). The church particularly had to morally/financially support some of the migrants who just came into the country and need a little bit of support to be established.

Challenges

The issue about a permanent place of worship is still the main challenge, under it are other resultant problems like inability to gather our teens who had been doing musical trainings. The women couldn’t gather to learn different arts/skill as we used to do during the women program in time past, due to the cost of renting a place that will be convenient for such programmes. The church experienced increase through migration, but these also came with its own challenges that sometimes task our finances.

The degree to which the achievements and performance during the year have benefited wider society.

Our church services are presented with both the regular congregant and the visitor or seeker in mind. We minister to the physical, mental and spiritual needs of the whole man in our services giving specific consideration to the seekers or new comers in our midst who may not necessarily have a church background and as such may not understand the processes and procedures of Christianity

We have also helped relief poverty and hardship amongst both regular and irregular congregants who are suffering from a period of financial hardship due to unemployment and lack of financial resources.

4

Christ Healing Evangelical Church

Trustees' annual report for the year ended 31 March 2025

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

The management of the church is the responsibility of the trustees who are elected and co-opted under the terms of the trust deed.

The policies and procedures for the induction and training of trustees.

The induction process for any newly appointed trustees comprises an initial meeting with the Chair and other trustees, followed by a series of short meetings with the minister in charge on the powers and responsibilities of the trustees.

The charity's organisational structure.

The church (the charity) is organised so that the trustees meet regularly and at times, on an ad - hoc basis, to manage its affairs. The board of trustees are assisted by the minister - in - charge and department leaders.

Bankers: Lloyds Bank 25 Gresham Street, London EC2V 7HN

Financial review

The charity's financial position at the end of the year ended 31 March 2025

The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total funds
Net income
Unrestricted revenue funds available for
the general purposes of the charity		 2025
£
26,444
136,437
136,437		 2024
£
10,832
109,993
109,993

Financial review of the position at the reporting date, 31 March 2025 .

Please revert to the account for the details of the financial statements for the specified period. The branch will keep up its reserve policy in order to provide for the future development of the branch’s facilities especially the procurement of permanent place of worship and provision of help and support to its members and the Community.

The branch major Source of funding source continues to be the individuals who attend services offered by the Charity in terms of sunday offerings and donations from members of the Church.

5

Trustees' annual report for the year ended 31 March 2025

Christ Healing Evangelical Church

Policies on reserves.

The board of trustees has examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure.

The expenditure for 2025 is £46,881 and therefore the reserves is £26,444 which is the general funds.The reserves are needed to meet the working capital requirements of the charity and the trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. This general reserve policy has been met and exceeeded this year as in previous years.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Plans for the future

Summary of plans for the future and the trustees' perspective of the future direction of the charity.

One of the major goal before this charity is the procurement of a permanent place of worship and hence the board of trustees have agreed that a savings account should be opened along with our current account which should be named as “Building Fund”. It was also agreed that some of the money from the current account be transferred into this new account and the account details to be made available for the worshippers who may be lead by God to donate for the purpose of getting our own place of worship.

We intend to continue with our current Programs, Services and developmental Conferences and Seminars at all levels in the Church as follow:

10) Youth forum. (every two weeks).

Details of the independent examiner

Mr Niyi Zaccheus

Chartered Certifed Accountant 1A, Town Square Erith Kent DA8 1RB

6

Christ Healing Evangelical Church

Trustees' annual report for the year ended 31 March 2025

Statement of trustees' responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the trustees, if they prepare accounts on an accruals basis, 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 the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.

The trustees are also responsible for the contents of the trustees' report, and the statutory responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 6 December 2025.

Pa H. IdowuJ imoh = Pastor H. Idowu Jimoh Jamiu Kayode Adenowo Chairman Chairman Trustee

7

Christ Healing Evangelical Church

Report of the independent examiner to the trustees of the charity on the accounts for the year ended 31 March 2025.

I report to the trustees on my examination of the financial statements of the charity on pages 10 to 19 for the year ended 31 March 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 13.

Respective responsibilities of the trustees and the independent examiner and the basis of the report

As described on page 7, you, the charity's trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of independent examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the trustees of all material matters.

8

Christ Healing Evangelical Church

Independent examiner's statement, report and opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable; and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do 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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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 financial statements to be reached.

Mr Adeniyi Zaccheus - Independent examiner

Chartered Certified Accountants

1A Town Square

Erith Kent DA8 1RE

This report was signed on 6 December 2025

9

Christ Healing Evangelical Church - Statement of financial activities for the year ended 31 March 2025

Statement of financial activities for the year ended 31 March 2024

Income & endowments from:
Donations
Investments
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income for the year
Transfers between funds
Net income after transfers
Total funds brought forward
Total funds carried forward
Net movement in funds		 Current year

Unrestricted
funds
2025
£
73,268
-
73,268
46,881
46,881
26,387
57
26,444
26,444
109,993
136,437		 Current year

Restricted
funds
2025
£
-
-
-
-
-
-
-
-
-
-
-		 Current year
Total funds
2025
£
73,268
-
73,268
46,881
46,881
26,387
57
26,444
26,444
109,993
136,437		 Prior year
Total
funds
2024
£
57,429
1,000
58,429
47,597
47,597
10,832
-
10,832
10,832
99,161
109,993

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

2025 2024
£ £
Christ Healing Evangelical Church - Resources applied in the year ended 31 March 2025
towards fixed assets for Charity use:-
2025 2024
£ £
Funds generated in the year as detailed in the SOFA 26,444 10,832
Net resources available to fund charitable activities 26,444 10,832

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 13 to 19 form an integral part of these accounts.

10

Christ Healing Evangelical Church - Statement of financial activities for the year ended 31 March 2025

Movements in revenue and capital funds for the year ended 31 March 2025

Revenue accumulated funds

Unrestricted
Funds
2025
£
Accumulated funds brought forwa
109,993
26,387
136,380
(From)/To unrestricted revenue fu
57
Closing revenue funds
136,437
Summary of funds
Unrestricted
and
Designated funds
2025
£
Revenue accumulated funds
136,437
Recognised gains and losses
before transfers		 Restricted
Funds
2025
£
-
-
-
-
-
Restricted
funds
2025
£
-		 Total
Funds
T
2025
£
109,993
26,387
136,380
57
136,437
Total
funds

2025
£
136,437		 Last year
otal Funds
2024
£
99,161
10,832
109,993
-
109,993
Last year
Total funds
2024
£
109,993

The notes attached on pages 13 to 19 form an integral part of these accounts.

Christ Healing Evangelical Church

Income and expenditure account for the year ended 31 March 2025 as required by the Companies Act 2006

Income
Income from operations
Refunds from HMRC on gift aid donations
Income from investments, other than interest receivable
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Governance costs
Total expenditure in the year
Retained surplus for the financial year
Net income before tax in the financial year
Investment income		 2025
£
66,057
7,211
-
73,268
73,268
46,181
700
46,881
26,387
26,387		 2024
£
57,429
-
1,000
58,429
58,429
46,897
700
47,597
10,832
10,832

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 13 to 19 form an integral part of these accounts.

11

Christ Healing Evangelical Church - Balance Sheet as at 31 March 2025

Notes 2025 2024
£ £
Fixed assets
Investments held as fixed assets 6 13,850 13,850
Current assets
Debtors 7 22,400 12,600
Cash at bank and in hand 106,725 89,643
Total current assets 129,125 102,243
Creditors: amounts falling due
within one year 8 (6,538) (6,100)
Net current assets 122,587 96,143
The total net assets of the charity 136,437 109,993
The total net assets of the charity are funded The total net assets of the charity are funded
by the funds of the charity, as follows:-
Restricted funds
- -
Unrestricted funds
Unrestricted revenue funds 11 136,437 109,993
136,437 109,993
Designated funds
Total charity funds 136,437 109,993

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to independent examination under charity legislation, and the report of the independent examiner is on page 8.

The trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

==> picture [301 x 58] intentionally omitted <==

----- Start of picture text -----
Pastor H. Idowu Jimoh Jamiu Kayode Adenowo | Pa H. IdowuJ imoh : \
Chairman
Trustee Trustee
Approved by the board of trustees on 6 December 2025
----- End of picture text -----

The notes attached on pages 13 to 19 form an integral part of these accounts.

12

Christ Healing Evangelical Church

Notes to the accounts for the year ended 31 March 2025

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Income from legacies

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

13

Christ Healing Evangelical Church

Notes to the accounts for the year ended 31 March 2025

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the statement of financial activities.

Policies relating to expenditure on goods and services provided to the charity.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note4.

Policies relating to assets, liabilities and provisions and other matters.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Pensions - defined benefit schemes

The charity operates a defined benefit pension scheme. Contributions are charged to the profit and loss account and liabilities are accounted for in accordance with the principles set out in module 17 of the SORP.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the church and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the church for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

There are no endowment funds.

14

Christ Healing Evangelical Church

Notes to the accounts for the year ended 31 March 2025

2 Liability to taxation

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 The contribution of volunteers

The trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the statement of financial activities.

5 Staff costs and emoluments

Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Total salaries, wages and related costs		 2025
£
24,000
-
2024
£
24,000
2,057
24,000 26,057
Carrying values of investments
At 1 April 2024
At 31 March 2025
Debtors due after one year
Loans		 Investments
in
subsidiaries
£
-

Listed
investments
£
-
Other
Classes of
Investment
£
13,850

Total
£
13,850
- - 13,850 13,850
2025
£
22,400		 2024
£
12,600
22,400 12,600

15

Christ Healing Evangelical Church

Notes to the accounts for the year ended 31 March 2025

8
Creditors: amounts falling due within one year
Accruals
PAYE, NIC VAT and other taxes
9
Income and Expenditure account summary
At 1 April 2024
Transfers in for the year
Prior year adjustments
At 1 April 2024
Surplus after tax for the year
Gift Aid donations made
At 31 March 2025		 2025
£
700
5,838		 2024
£
700
5,400
6,538 6,100
2025
£
109,993
57
-		 2024
£
99,161
-
-
110,050
26,387
-		 99,161
10,832
-
136,437 109,993

10 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2025
Investments at valuation:-
Fixed asset investments
Current assets
Current liabilities
At 1 April 2024
Investments at valuation:-
Fixed asset investments
Current assets
Current liabilities		 Unrestricted
funds
£
13,850
129,125
(6,538)		 Designated
funds
£
-
-		 Restricted
funds
£
-
-
-		 Total
funds
£
13,850
129,125
(6,538)
136,437 - - 136,437
Unrestricted
funds
£
13,850
102,243
(6,100)		 Designated
funds
£
-
-
-		 Restricted
funds
£
-
-
-		 Total
funds
£
13,850
102,243
(6,100)
109,993 - - 109,993

16

Christ Healing Evangelical Church

Notes to the accounts for the year ended 31 March 2025

11 Change in total funds over the year as shown in Note 10 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted revenue funds
Total unrestricted and designated funds
Total charity funds		 Funds
brought
forward from
2024
£
109,993



Movement
in funds in
2025
£
26,387


£
57
Transfers
between
funds in
2025		 Funds
carried
forward to
2026
£
136,437
109,993 26,387 57 136,437
109,993 26,387 57 136,437

12 Analysis of movements in funds over the year as shown in Note 11

Unrestricted and designated funds:-
Unrestricted revenue funds		 Income
2025
£
73,268		 Expenditure
2025
£
(46,881)		 Other
Gains &
Losses
2025
£
-		 Movement
in funds
2025
£
26,387
73,268 (46,881) - 26,387

17

Christ Healing Evangelical Church

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

13 Donations, grants and legacies

Donations and gifts from individuals
Current year
Total direct spending
14
Current year
Premises Expenses
Administrative overheads
Total support costs
Honorarium
Welfare
Travel and Subsistence - Charitable
Activities
Subscriptions
Training
Room Hire
Equipment expenses
Consultancy fees
Support costs for charitable activities
Stationery and printing
Telephone, fax and internet
Employers' pension
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Events
Donation
Small donations individually less than £1000
Refunds from HMRC on gift aid donations
Total donations and gifts from individuals		 Current year
Unrestricted
funds
2025
£
66,057
7,211		 Current year Current year
Restricted
funds
Total funds
2025
2025
£
£
-
66,057
-
7,211
-
73,268
Current year Current year
Restricted
funds
Total funds
2025
2025
£
£
-
24,000
-
-
-
110
-
720
-
4,450
-
250
-
4,626
-
200
-
34,356
Current year Current year
Restricted
funds
Total funds
2025
2025
£
£
-
-
-
156
-
290
-
10,379
-
279
-
-
-
721
-
11,825		 Prior year
Total
funds
2024
£
57,429
-
73,268 - 57,429
Current year
Unrestricted
funds
2025
£
24,000
-
110
720
4,450
250
4,626
200		 Prior year
Total
funds
2024
£
24,000
2,057
798
720
3,800
1,100
4,826
-
34,356 - 37,301
Current year
Unrestricted
funds
2025
£
-
156
290
10,379
279
-
721		 Prior year
Total
funds
2024
£
5,102
144
240
2,295
1,047
768
-
11,825 - 9,596

18

-

Christ Healing Evangelical Church

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

-

The basis of allocation of costs between activities is described under accounting policies

-

All the expenditure in the prior year was unrestricted. Administrative overheads

The basis of allocation of costs between activities is described under accounting policies

15 Other expenditure - governance costs

Current year
Independent examiner's fees
Total governance costs		 Current year
Unrestricted
funds
2025
£
700		 Current year Current year
Restricted
funds
Total funds
2025
2025
£
£
-
700
-
700		 Prior year
Total
funds
2024
£
700
700 - 700

All the expenditure in the prior year was unrestricted.

16 Total charitable expenditure

Total charitable expenditure
Current year
Total direct spending
Total support costs
Total governance costs
Total charitable expenditure		 Current year
Unrestricted
funds
2025
£
34,356
11,825
700		 Current year Current year
Restricted
funds
Total funds
2025
2025
£
£
-
34,356
-
11,825
-
700
-
46,881		 Prior year
Total
funds
2024
£
37,301
9,596
700
46,881 - 47,597

All the expenditure in the prior year was unrestricted.

Prior year
Total direct spending
Total support costs
Total governance costs
Total charitable expenditure		 Prior year
Unrestricted
funds
2024
£
37,301
9,596
700		 Prior year
Prior year
Restricted
funds
Total funds
2024
2024
£
£
-
37,301
-
9,596
-
700
47,597 -
47,597

19