IPER R••N Fm (TRTh (llT
CHARITY No. 1134967
TRUSTEES. REPORT AND FINANCIAL STATEMENTS

UPPER ROOM FIRE CHRISTIAN CENTRE
CONTENTS
Pages
Administrative Information
Trustees Report
Independent Examiners, Report
Statement of Financial Activities
Statement of Financial Position
Notes to the Accounts

UPPER ROOM FIRE CHRISTIAN CENTRE
Administrative Inforniation for the year ended 31 st March 2024
Trust8es:
Pastor Olajide Omotayo
Akinbola OILwrfaJinmi
Pastor James Oladimeji
Mrs Gloria Oladimej
Mrs Francesca Akinyemi
chairs￿rsOn
Secretary
Charity Registerod Number:
1134967
Registered Office:
6 Whernside Cbse
London
SE28 8HB
Independent Examiner:
Enochs Financial Services Ltd
15 St Joseph's Close
London
W105GL
Banker:
HSBC

UPPER ROOM FIRE CHRISTIAN CENTRE
Trustees Report for the year ended 31st March 2024
The Trustees of the Upper Room Fire Christain Centre present their report and financial statements
for the year ended 31st March 2024. The trustees have adopted the provision of the Statement of
Recommended Practice (SORP) "Accounting and Reporting by Charities" in accordance with the
Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) }
(effective 1 January 2019).
Charlty Detalls
A list of names and addresses of the charity's principal officers and bankers is set out on page 2.
Objectives and Activities
The charitys, principal actrvty are for the benefit of the public:_
1) The advancement of the Christain religion through worship and prayer to God
2) To promote the work of the Church within the community and assisting those in need
3) To demonstrate care & love to the vulnerable & less pnvilege
The Charity continues in its public benefrt reswisibilities by encouraging people to join
the church freely for spiritual worship and eThJage in a number of social functions.
The Chartty has been committed in its effort of advancing the objectives of the Church in
general and in providing welfare for members and the wider communty who are
facing hardship.
Oryanisation
Upper Room Fire christian Centre trustees who were elected to se￿e the church and run its affairs.
Annually the Board reviews the range of skills available and uses its p)wer of c(H)ption to ensure the
gaps are filled.
Rlsk and Internal Control
The Trustees review the main operatsonal risks and actions to manage or miti'gate it accordingly.
The Board of Trustees has reviewed the effectiveness of the system of internal control. In particular. it
has reviewed and updated the prO￿$S for identrfying and evaluating the major risks affecting the
business and the policies pi(Kedures by which these risks are managed.
Review of Transactions and Financial Position
Income Resources
The total income of the organisatKJn for the year has been derived from its principal activib'es wholly
undertaken in the United Kingdom.
During the year, income resour￿$ and gift received totalled £107,150. The donations and gift
received have been made available without restriction as to its useage. While Ihe total
expenditure for the year was £106,670.
The balance on the charitys fund are unrestricted. These will be used to fund the charitys objectives
during the next financial year. The trustees confirmed that the charivs assets are available and
adequate to enable the charity fulfil its obligations_
Reserve Policy
It is the URFCC policy to transfer on a monthty basis the sum of £5(X) from the unrestricted income
resources to a restricted account towards the part-financing and acquisition of a place of worship ft)r
the church. As the church grows we intend to ￿VIeW and increase the fund.

UPPER ROOM FIRE CHRISTIAN CENTRE
Trustees Report for th• year ended 31st PAarch 2024
Stslwnents of th? TrustO08' Rosponslbilitlos
L&v applicable to Gharilies in England and Wal8s requwes the twstees to prepare finsnclal
Statements for each flnarthl yw *thlch ￿ve true and fair view of the charitys financkl acttvltles
durtng the year and of *s financRI posltkjn at the end of the year. In kYeparirKJ those financtal
st*ments. the trustees are requulr8d to;
a} Select suitable accountlng pollcles and apply them conslslenty.
b) Make JUdg￿nent and estimates Ihai are responsible and prud•
c) Stat8 whéther appliGatAe accounting standards and statements of recwnmended
practlce hwft been followed, subj* to departures disclosed ￿ expla￿ed in the
financlal Stat￿￿ent.
d) Prepare the financial statements rjn 8 gdNJ coroern basls unless it Is inapproprsite to
presume that Ihe Chafty y￿11 Contin￿ on that basis.
The Trustees are responsible tr ensuring thal Proper books are M￿ntaned, for safe guidin9 the
assets of the chatity. and taking reasonable steps for the preventton and detection of fraud and
oiher Irregularities. The txmrd has ￿V[eV￿d the effecbvesness of the system of brternal c￿trOl
and there are no materw wE8knesses that would resulted in tosses. contyth and
unGertainties Ihat require a separ* d16Glosure in thue accounts.
This report is pr8pared in accordance witr) Ihe Vial prry4181￿ of Part 15 ollhe Companies
Act 2006 relating to smal c(xnpanl85.
Approved by ordor ofthe Board of Tntstees on 3 May 2024 and sbned..
On Behalf of The Board
Mrs Francesca Akinyeml
Trustee
Pastor Olajmle OrrKbtayD
Trustee

UPPER ROOM FIRE CHRISTIAN CENTRE
Report of the Independent Examiner to the trustees on the accounts of the
Charity for the year ended 31 March 2024
I report on the financial statements of the Charity on which have been prepared in accordance
wÈth the Charities Act 1993 and with the Financial Reporting Standard for Smaller Entilies {FRSSE)
effective April 2008. as modlfied by the statement of Recommended Practice for Accounting and
Reporting issued by the Charity Commission for England & Wales, effective April 2005 as modified
in June 2008. (The SORP). under the historic cost convention and the accountiru policies set out
on pages7 to 11.
Respective Responsibilities of Trustees and Examiner
The Chariws trustee are ￿sponsible for the preparation of the financial statements.
The trustees have acknowledged there responsibilities as stated on page 2 of the financial
statement and has taken advantage of the exemption applicable to small companies.
The trustees are satisfied that the audit requirement of Section 42(2) of the Charib'es Act 1993
does not apply and that the accounts do not require an audit in accordance with Part 16 of the
Companies Act 2006 and that no member or members have requested an audit pursuant to
section 476 of the Companies Act 2006, and that there is no requirement in the governing
document or constitution of the Charity 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 charity is not subject to audit under company law. or otherwise,
and is eligible for independent examination. it is my responsibility to:_
a) examine the accounts urhjer Section 145 of the 2011 Art
b) to follow the procedures laid down in the General D*e¢tions given by the Charity Commission
under Section 145(5)(b) of the ACL
c) to state whether particular matters have come to my attention.
Basis of Opinion and Scope of Work Undertaken
I conducted my examination in accordan￿ with the Geneial Directions given by Charty
Commissioners for England & Wales setting out the dub.es of an independent examiner.
It is my responsibility to form an independent opinion as to the charity entitlement lo the
exemption claimed by the trustee. I have carried out the pro￿dure we considered necessary to
confinn whether or not the chafity is entitled to the exemptions. I have compared the accounts
with accounting records kept by the charity and making such limited enquiries of the trustees of
the charity. which I considered necessary for the purpose of this report. These prO￿dureS
provided only the assurance expressed by me to the trustees and members of the committee.
Independent Examiner's Statement, Report and Oplnlon
Subject to the limitations upon the scope of rny V￿rk as detailed above, in connection with my
examination, I can confinn Ihat.,
1) In accordance with RegUlatk￿ 31 of the Charity (Accounts and Report) Regulations 2008, the
accounts of this charity are not required to be audited under section 477 of the Companies Act
2006

UPPER ROOM FIRE CHRISTIAN CENTRE
2) This report in respect of an examination Ca￿led out under section 43 of Charities 1993 and in
accordance with any directions given by the Commisston under sub-section {7)(b) of thal section
which are applicable;
(i) the accounting records are kept in accordance with section 386 of the Companies Act 2006
(ii) the financial statements were prepared in accord with the accounting records and comply wtth
the accounts.ng ￿qUirements of section 396 of Companies Act 20(E and:
(iii) the financial statements were prepared in accordance with the methods aThJ principles set
out in the statement of Recommended Practice - Accounting and Reporting by Charities.
Wale Ajibola >
Enoch's Financial Services Ltd
15 St Joseph's Close
London W10 5GL
ISL

UPPER ROOM FIRE CHRISTIAN CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31 March 2024
Unrestrlcted
funds
2024
2023
Notes
Income Resources
Donations and Legacies
93.841
95.782
Investiments
Other Income
125
13.184
38
10.812
Total Income Resources
107.150
106,632
Resources Expended
Cost of activities in fUrtherran￿ of
Charitable Activities
Management & Administratton of charity
Governance Cost
Finance Cost
Total Resources Expended
31,356
71,450
2,339
1,525
106,670
31.830
71.958
1.550
1,250
108,588
Net Income (Outgoing) Resources
Net Movement in Funds
Cash Funds BIF
Adjustment
480
17.208
17.164
Total Funds Carried Forward
7,688
17,208

UPPER ROOM FIRE CHRISTIAN CENTrE
Charity No. 1134967
STATEMENT OF FINANCIAL posrrioN AS AT 31ST MARCH 2024
Unffjstrlcted
2024
2023
Assots Retalned for Charity s own use
Tarylble P4sets
7.998
5,653
Ca8h Funds
DetrAors
CashlBank
NET CURRENT ASSErs
2,908
12.312
14.868
15.492
TOTAL ASSETS
21.145
Lknbllltles
Amount faI￿n9 duo morg th8n one year
6.178
3,937
TOTAL NET ASSETS
17308
Charlty Funds
Unrestricted General Funds BIF
Net Income for the Year
Adjustrnent
TOTAL FUNDS
17,208
17.184
44
SIgr￿d on behalf of al trusts¥.
5151£4
Mrs Francesca Akinyemi (frustee)
SAgrBture
Pastoi Olajida Omotayo (Trustee)
Date 615] 21

UPPER ROOM FIRE CHRISTIAN CENTRE
NOTES TO THE ACCOUNTS
Notes to the Accounts
for the year ended 31st March 2024
Accountlng Pollcles
Basis of Preparation
The accounts have been prepared in accordance with the Statement of Recommended Practice
Accounting and Reporting by Charities preparing their accounts in accordance with the
Financial Reporttng Standard applicable in the UK and Republic of Ireland (FRS 102) (effective
1 January 2019) and the Financial Reporting Standard applicabte in the United Kingdom and
Republic of Ireland (FRS 102) and the Gharits"es Act 2011.
Incoming Resources
All incoming resources are included on the Statement of Financial Acb'vities when the the
charity is legally entitled to the income and the amount can be quantified with reasonable
accuracy.
Donations and other incoming resources are iecoided when they afere￿1Vab1e.
Resources Expended
All expenditures are accounted for on accrual basis and have been classified under headings
that aggregate all costs related to the category. The charity expendttures represents the
amount expended by the church in the current reporting period ended 31st March 2023
Charitable Actlvltles:
Costs of charrtable activities are those costs relatsng to the activits.es carried out to meet the
objectives of the Church. These include both directly attributable costs and apportioned
support costs.
Governance Costs:
Governance costs are the costs associated with the strategic direction of the organisation and
with meeting regulatory responsibilities induding apportioned support cosL
Taxation
As a charity. the charitable funds are exempt from corporation tax but not from VAT.
Tangible Fixed Assets:
Depreciation has been provided at the folk)wiffMJ rates on a reducin9 balance methods.
Plant and Machinery
Fittings and Fixtures
10%
10%
Voluntary Income
2024
2023
Unrestricted Donalions Re￿iVed
Restricted Income Received
Total Incoming Resources
87,841
19,309
107,150
89,752
16,880
106,632

UPPER ROOM FIRE CHRISTIAN CENTRE
NOTES TO THE ACCOUNTS (CONTINUED)
for tha year ended 31st March 2024
Fixed assets
Plant &
Machinery
Fittings &
Fixthr8
Total
Cost
As At 1 April 2023
Addition During the Year
Disposavwritten off
At 31 March 2024
66,389
3.800
9,677
2.850
76,066
6.650
70.189
12,527
82,716
Depreciation
As At 1 April 2023
Charge for the year
DisposaLIWritten off
At 31 March 2024
62714
3.055
7699
1,250
70.413
4.305
65,769
8,949
74.718
Net Book Value
At 31 March 2024
4,420
3,578
7.998
At 31 March 2023
3,675
1.978
5.653
All fixed assets are used for direct charitable purposes.
Creditors Amount falling due within one year
2024
2023
other Greditors: Accwntancy fees
Other Creditors- Rent
1,665
3.513
5,178
1,525
2,412
3,937
Unrestricted Funds
2024
2023
Unrestricted Funds brought forward
Unrestricted Funds for the year
Adjustment
As at 31 st March 2023 131st March 2022
17.208
480
17,164
17.688
17.208
10

UPPER ROOM FIRE CHRISTIAN CENTRE
NOTES TO THE ACCOUNTS (CONTINUED)
for tha year ended 31st March 2024
Detalled Income and Expendlture Account for the year to 31st hlarch 2024
2024
2023
6.1 Income Resources
Incoming from offering, tithes, building & ott
Investments
Gift Aid
Total Incoming Resources
93,841
125
13,184
107.150
95,782
38
10,812
106,632
Resources Expended
6.2 Costs of activities in furtherance of the charities objects:
Staff Cost - Salaries and Wages
Evangelism and Spiritual Events
Donations
26.880
4.476
26,880
4,950
31,356
31,830
6.3 Managemant and Adrninistrative of charty:
Depreciation
Rent
Rates & Water
Insurance
Light & Heating
Postage & Telecommuntcations
Repairs and Renewals
Advertising & Publicity
Transport & Tiavelling
4.035
45.546
3,350
4,250
10.245
1.875
1,020
425
704
71,450
3,088
45,546
3,288
4,817
10,455
2,000
985
388
1,391
71,958
6.4 Governance Costs
Professional Fees
2.339
1,550
6.5 Flnance
Bank Charges
1.525
1,250
Total Resources Exp8nded
106,670
106.588
Net Expenditure
£480
£44
11