CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025
| Trustees & Directors: | Apostle Matthew Oluwajoba |
|---|---|
| Rev Sam Awonlaogun | |
| Mr Adebola Abayomi Odukoya | |
| Charity Registered Number: | 1127461 |
| Company Registered Number: | 06595278 |
| Registered Office: | 254 Wellingborough Road |
| Northampton | |
| NN1 4EJ | |
| Independent Reviewer: | SEC Accounting Services Limited |
| 23 Denton Close | |
| Rushden | |
| NN10 0BD | |
| Bankers: | Lloyds Bank |
| 2 George Row | |
| Northampton | |
| NN1 1DJ |
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CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Page | |
|---|---|
| Trustees’ Report | 4-5 |
| Independent Examiner’s Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9-13 |
3
CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE
TRUSTEES’ REPORT
FOR THE YEAR ENDING 31 DECEMBER 2025
The Trustees are pleased to present their report and the accounts for the year ending 31[st] December 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the governing document, the Companies Act 2006, the Charities Act 2011 and the Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in UK and Republic of Ireland (FRS102) issued on 16 July 2014.
During the year, by the grace of God, we were able to make significant progress towards achieving many of our objectives. We reiterate our mandate as outlined below:
-
Teaching principles of the Kingdom of God with relevance to all spheres of life;
-
Developing the leadership spirit that will impact our generation;
-
Extending charitable support to the poor and needy locally and globally;
-
Restoring kingdom culture to our contemporary world;
-
Inspiring individuals to discover, develop and deploy their life vision.
Structure, Governance and Management
The church was established by a Charitable Trust Deed and registered as a limited company by guarantee on 16 May 2008. The Trustees also serve as the directors of the company. The members of the Board of Trustees who served during the year were:
-
Apostle Matthew Oluwajoba, General Overseer and Chair of Trustees;
-
Rev Sam Awonlaogun; and
-
Mr Adebola Abayomi Odukoya
Recruitment and Appointment of Trustees
Existing trustees appoint new trustees by resolution at planned meetings. The Board of Trustees, which makes the financial and management decisions, oversees the activities of the church. The spiritual and educational guidance of the congregation is delegated to the pastors and elders.
Trustees Inductions and Training
All trustees are familiar with the workings of the church and charity, being drawn from long-standing members that have a skill set to offer and empathy with our core values.
Mission
The church’s guiding mission is to bring liberty through the word of God to our community so that we can be restored to our original place of authority (dominion). This includes the advancement of Christian values and morality.
Activities
The church facilitated a number of activities during the year including:
-
Kingdom Worship
-
Children’s Day
-
Kingdom Summit
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CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE
TRUSTEES’ REPORT
FOR THE YEAR ENDING 31 DECEMBER 2025
-
Church Leaders Ordination
-
Youth Conference
-
Family and Charity Day
-
Women of Virtue Conference
-
Awake Men Conference
-
Cross-over Service.
Conclusion
We, the Trustees of Christ United Ministries International, Liberty House, continue to endeavour to serve the people in the church and community in accordance with its mandate.
On behalf of the Board of Trustees:
Apostle Matthew Oluwajoba, Chairman
Dated: 14[th] August 2026
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CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE
We report on the accounts of Christ United Pentecostal Ministries Liberty House for the year ended 31[st] December 2025 which are set out on pages 7 and 8.
Respective Responsibilities of the Directors and Examiner
As Charity’s Trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of s. 144 (2) of the Charities Act 2011 (The Act) do not apply. It is our responsibility to issue this report on those accounts in accordance with the terms of the Act and Regulations.
Basis of Independent Examiner's Report
Our examination was carried out in accordance with the General Directions given by the Charities Commission. An examination includes a review of the accounting records kept by the Charity and comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the Accounts present a “true and fair” view, and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination no matter has come to our attention:
-
Which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act
-
to prepare accounts which accord with the Accounting records and comply with Accounting requirements of the Charities Act and the Regulations have not been met, or
-
To which, in our opinion, attention should be drawn in order to enable a proper understanding of accounts to be reached.
SEC Accounting Services Ltd 23 Denton Close Rushden NN10 0BD
Date: 14[th] August 2026
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CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31 DECEMBER 2025
| Incoming resources Income and endowments from: Donations and legacies Charitable activities Investments Total incoming resources Resources expended Expenditure on: Charitable activities Governance costs Total resources expended Net income/(expenditure) Prior year adjustments Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Notes 2 3 4 5 9 |
Unrestricted Funds £ 118,206 5,908 467 124,581 115,792 4,500 120,292 4,289 - 4,289 201,734 206,023 |
Restricted Funds £ - - - - - - - - - - - - |
Total 2025 £ 118,206 5,908 467 124,581 115,792 4,500 120,292 4,289 - 4,289 201,734 206,023 |
Total 2024 £ 126,824 7,719 550 |
|---|---|---|---|---|---|
| 135,093 | |||||
| 114,441 4,500 |
|||||
| 118,941 | |||||
| 16,152 257,589 |
|||||
| (241,437) | |||||
| 443,171 | |||||
| 201,734 |
7
CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE BALANCE SHEET AS AT 31 DECEMBER 2025
| Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Total current assets Creditors:amounts falling due within one year Net current assets/(liabilities) Total assets less current liabilities Creditors:amounts falling due after more than one year Total net asset /(liabilities) Funds of the Charity Unrestricted funds Revaluation reserve Total funds |
Notes 11 12 13 14 15 16 |
Unrestricted Funds £ 391,707 128,494 63,866 192,360 46,839 145,521 537,228 331,205 206,023 243,523 (37,500) 206,023 |
Restricted Funds £ - - - - - - - - - - - - |
Total 2025 £ 391,707 128,494 63,866 192,360 46,839 145,521 537,228 331,205 206,023 243,523 (37,500) 206,023 |
Total 2024 £ 405,962 137,294 55,617 |
||
|---|---|---|---|---|---|---|---|
| 192,911 | |||||||
| 50,599 | |||||||
| 142,312 | |||||||
| 548,274 346,540 |
|||||||
| 201,734 | |||||||
| 239,234 (37,500) |
|||||||
| 201,734 |
Approved and authorised for issue by the Trustees on 14[th] August 2026 and were signed on its behalf by:
Apostle Matthew Oluwajoba Chairman
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CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
1.1 Basis of preparation
The accounts have been prepared under the historical cost convention modified to include the revaluation of certain fixed assets.
The 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 Standards applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Charities Act 2011 and the Companies Act 2006.
1.2 Incoming resources
Income, including that gifted under the Gift Aid Scheme, is taken into account when received by the charity. Income received in circumstances where a claim for repayment of tax has been or will be made to the H M Revenue & Customs is grossed up for tax recoverable. Any amounts of tax not yet reclaimed from H M Revenue & Customs is shown as debtors. Interest income is taken into account when receivable.
1.3 Resources expended
Expenditure is taken into account when incurred by the Charity regardless of when payment is made and is allocated to appropriate heading in the accounts. Grants and Donations payable are taken into account at the earlier of when they are paid or become constructive obligation of the Charity.
1.4 Tangible fixed assets and depreciation
Tangible Fixed Assets are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life, as follows:
Buildings 2% on cost Furniture, Fixtures & fittings 25% on cost Machinery & Equipment 20% on cost Computer Equipment 33.33% on cost
1.5 Commitments for future expenditure
Other than normal commitments under mortgage arrangements, there are no contractual obligations to future expenditure at Balance Sheet date. Where the Trustees have authorised expenditure which is not legally enforceable or become constructive obligations, amounts are set aside into funds designated for the purpose.
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CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2 Donations and legacies
| Donations and gifts 3 Charitable activities Church activities 4 Investment Interest received 5 Total resources expended Charitable activities Church activities: Activities directly undertaken Donations, grants and gifts Support costs Total Governance costs Independent examiners fees |
Other costs £ 45,497 16,014 54,281 115,792 4,500 120,292 |
Grant funding £ - - - - - - |
2025 £ 118,206 2025 £ 5,908 2025 £ 467 Total 2025 £ 45,497 16,014 54,281 115,792 4,500 120,292 |
2024 £ 126,824 |
||
|---|---|---|---|---|---|---|
| 2024 £ 7,719 |
||||||
| 2024 £ 550 |
||||||
| Total 2024 £ 45,396 2,835 66,210 |
||||||
| 114,441 4,500 |
||||||
| 118,941 |
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CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
6 Activities undertaken directly
| Other costs relating to church activities: Water Lighting and heating Cleaning Travel and accommodation Catering and refreshments Music and media expenses Seminars and special events Visiting preachers Evangelism Men's ministry Women's Department Youth department expenses Donations, grants and gifts payable Donations to institutions Gifts to individuals Support costs Administrative expenses Repairs Depreciation Mortgage interest |
2025 £ 968 8,870 1,700 6,216 3,790 5,712 9,186 2,050 56 2,202 1,748 2,998 45,497 2025 £ 30 15,984 16,014 2025 £ 6,729 6,171 14,939 26,441 54,281 |
2024 £ 916 4,705 5,119 11,132 3,523 3,625 6,256 1,400 3,219 1,046 210 4,245 |
|---|---|---|
| 45,396 | ||
| 2024 £ 835 2,000 |
||
| 2,835 | ||
| 2024 £ 8,515 12,007 14,750 30,938 |
||
| 66,210 |
7 Donations, grants and gifts payable
8 Support costs
11
CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
9 Prior year adjustments
Prior year adjustments refer to the amount which was recognised by the trustees as charitable expenditure as a
result of the review which was carried out by themselves on the amounts spent by Pastor Jide David Modede during
the previous reporting periods. There are no further adjustments in the current reporting period and the outstanding amount still remains £128,494 and is included in the debtors.
10 Trustees
None of our trustees received remuneration or other benefits from their work with the charity.
11 Employees
Number of employees
The average monthly number of employees during the year
| Administration | 2025 Number - |
2024 Number |
|---|---|---|
| - |
There were no employees whose annual emoluments were £60,000 or more.
Tangible fixed assets
| Cost or valuation At 1 January 2025 Additions At 31 December 2025 Depreciation At 1 January 2025 Charge for the year At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 |
Land and Buildings £ 600,000 - 600,000 202,278 12,000 214,278 385,722 397,722 |
Furniture Fixtures and fittings £ 73,911 - 73,911 71,531 772 72,303 1,608 2,380 |
Machinery and equipment £ 10,975 684 11,659 5,115 2,168 7,283 4,376 5,860 |
Total £ 684,886 684 |
|
|---|---|---|---|---|---|
| 685,570 | |||||
| 278,924 14,939 |
|||||
| 293,863 | |||||
| 391,707 | |||||
| 405,962 |
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CHRIST UNITED PENTECOSTAL MINISTRIES LIBERTY HOUSE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 13 Debtors Other debtors 14 Creditors: amounts falling due within one year Creditors Mortgage payable Accruals and deferred income 15 Creditors: amounts falling due after more than one year Mortgage payable 15 Analysis of net assets between funds Fund balance at 31 December 2025 are represented by Tangible fixed assets Current assets Creditors: amount falling due within one year Creditors: amounts falling due after more than one year Unrealised loss included above: On tangible fixed assets |
Unrestricted funds £ 391,707 192,360 (46,839) (331,205) 206,023 Unrestricted funds £ (37,500) (37,500) |
2025 £ 128,494 2025 £ (611) 42,950 4,500 46,839 2025 £ 331,205 Restricted funds £ - - - - - Restricted funds £ - - |
2024 £ 137,294 |
|---|---|---|---|
| 2024 £ 1,154 44,946 4,500 |
|||
| 50,599 | |||
| 2024 £ 346,450 |
|||
| Total £ 391,707 192,360 (46,839) (331,205) |
|||
| 206,023 | |||
| Total £ (37,500) |
|||
| (37,500) |
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