OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-10-31-accounts

CENTRAL HARVEST CHURCH

Annual Report

For the Year Ended 31 October 2025

Charity Number: 1135769 Company Number: 05554856

Trustees’ Annual Report for the Year Ended 31 October 2025

The trustees present their report and financial statements for the year ended 31 October 2025

Reference and Administrative Details

Charity Name: Central Harvest Church
Other Name the Charity Uses: CHC
Charity Registration Number: 1135769
Company Registration Number: 05554856
Registered Office Address 20 St Edwards Way
Romford
RM1 4DD

Trustess

The following are the trustees during the year under review. Miss Regina Quarcoo (Chair) Emmanuel Ettoh Rev Anthony Bright Atwam (minister in charge) Enyonam Atwam Sharon Smith Sydney Smith

ON BEHALF OF THE BOARD

Dr Anthony Bright Atwam

(Minister in Charge)

DATED: 22[nd] August, 2026

Objectives and Activities

Our Aim

The aim of Central Harvest church (CHC) can be summarised as follows:

To advance the Christian faith for the benefit of the public, in particular through organising Christian worship and prayer meetings, conferences and seminars, the public celebration of religious festivals, the provision of counselling and pastoral care and through missionary and evangelistic outreach.

Objectives and How our activities deliver public benefit

Our objectives and activities are set to reflect the aims of the church. These are reviewed each year. In carrying out this review the charity has considered the Charity Commission’s guidance on public benefit, particularly, the specific guidance on charities for the advancement of religion.

In pursuance of its charitable aims, the CHC carries out a wide range of activities which the trustees deem beneficial to both members of the church and the community.

Christian worship and prayer meetings: three days in a week we organise worship and prayer meetings to contribute to the spiritual well-being of people. Theses meetings are accessible to the members and those who wish to know more about the Christian faith.

At these meetings people learn about the Gospel and developing their relationship and trust in God, and we actively encourage people to practise their faith in a socially responsible way within the wider community. We also offer prayers for individuals, the wider community and contribute to the spiritual and moral education of children

Young Adult ministry: this ministry champions the cause for Christian young adults with regards to matters such as finance, marriage, social responsibility and reverence for authority. Conferences and seminars are organised regularly to build the self-confidence of young Christians in their faith, promote their mental and social well-being and actively encourage them to live peaceably within the wider community.

Conducting religious ceremonies: the church conducts water baptisms, marriage and naming ceremonies for both members and the public.

Counselling and pastoral care through our “Jesus helpline project” : we offer counselling, emotional and financial support to members and those who seek refuge and help from the church. These services include marriage counselling, emotional and financial aid to the bereaved.

Missionary and outreach work: evangelising is central to our missionary and outreach work. This takes the form of street and door-to-door communications, producing and distributing religious books and tracts for the public, as well as charitable religious radio and video broadcasts mainly via the internet

Financial Review

The charity’s main sources of funds are voluntary giving – offering and tithes. This is usually boosted by credits from HMRC

The trustees has reviewed the reserves if the charity. Their policy is to hold enough funds to meet three months operating costs. The charity had previously established through consultation that owning a church building will be ideal for effectively delivering its aims. This will provide a stable and a much needed venue for worship and prayer meetings, conferences and seminars and other charitable activities.

Plans for the future

The charity intends to raise more funds towards acquiring a church building to host most of its indoors activities such as prayer and worship meetings, conferences and seminars and counselling.

The charity also seeks to strengthen its online presence, plant more branches and be more involved actively in community engagements. To do this we intend to continue to train more pastors and ministers to meet the growing need for spiritual and moral leadership and help reduce the crime rate among the young adults within the community.

STRUCTURE, GOVERNANCE AND MANAGEMENT;

See memorandum and articles of association provided

CENTRAL HARVEST CHURCH

Charity Number: 1135769 Company Number: 05554856

Annual Report and Financial Statements for the Year Ended 31 October 2025

Annual Report and Accounts

Contents

Trustees’ Annual Report (including Director’s Report) for the Year Ended 31 October 2025 ................ 2 Income and Expenditure Account for the Period Ending 31 October 2025 .............................................. 4 Balance Sheet as at 31 October 2025 ............................................................................................................. 6 Notes to the Accounts ....................................................................................................................................... 7

1

Trustees’ Annual Report (including Director’s Report) for the Year Ended 31 October 2025 The trustees present their report and financial statements for the year ended 31 October 2025

Reference and Administrative Details

Charity Name: Central Harvest Church Other Name(s) the Charity Uses: CHC Charity Registration Number: 1135769 Company Registration Number: 05554856 Registered Office Address 20 St. Edwards Way Romford England RM1 4DD

Trustees

The following were the trustees during the year under review.

Miss Regina Quarcoo (Chair) Rev Anthony Bright Atwam (minister in charge) Emmanuel Ettoh Enyonam Atwam Sharon Smith Sydney Smith

2

Objectves and Actvites

Our Aim

The aim of Central Harvest Church (CHC) can be summarised as follows:

To advance the Christian faith for the benefit of the public, through organising Christian worship and prayer meetings, conferences and seminars, public celebration of religious festivals, provision of counselling and pastoral care, missionary and evangelistic outreach.

Objectives and how our activities deliver public benefit

Our objectives and activities are set to reflect the aim of the church. These are reviewed each year. In carrying out this review CHC has considered the Charity Commission’s guidance on public benefit, particularly, the specific guidance on charities for the advancement of religion.

In pursuance of its charitable aims, Central Harvest Church carries out a wide range of activities which the trustees deem beneficial to both members of the church and the community in general. The activities include;

Christian worship and prayer meetings: three days in a week we organise worship and prayer meetings to contribute to the spiritual well-being of people. These meetings are accessible to the members and people from the public who wish to know more about the Christian faith.

At these meetings we learn about the Gospel of Jesus Christ and develop our relationship and trust in God. We actively encourage people to practise their faith in a socially responsible way within the wider community. We also offer prayers for individuals, the wider community and contribute to the spiritual and moral education of children through our Sunday School meetings.

Young Adult ministry : this ministry champions the cause for young adults on matters such as finance, marriage, social responsibility, and reverence for authority. Conferences and seminars are organised regularly to build the confidence of young Christians in their faith, promote their mental and social well-being and actively encourage them to live peaceably within the wider community.

Conducting religious ceremonies: the church conducts water baptisms, marriage and naming ceremonies for both its members and the public.

Counselling and pastoral care through our “Jesus’ helpline project”: we offer counselling, emotional and financial support to members and non-members who seek refuge and help from the church. These services include marriage counselling, emotional and financial aid to the bereaved, as well as interest-free loans to members struggling financially.

Missionary work and outreach: evangelism is central to our mission as a church. This takes the form of street and door-to-door evangelism, production and distribution of religious books and tracts to the public, radio and video broadcasts of sermons and religious programmes, and financial support to Christian missionaries within and outside the UK.

3

Brief Financial Review

The charity’s main sources of funds comprise regular donations, particularly in the form of offerings and tithes from church members. These are usually boosted by credits from HMRC, interests from savings, rental income and bookshop income. Total receipts for the period were £216,640 compared to £224,248 for the previous period, showing a slight decrease (3%).

The church’s financial position continued to remain strong throughout the period. This afforded us the opportunity to complete the refurbishment of our church building, and the construction of a bookstore to serve the community. It also allowed us to initiate the process to acquire land and construct church buildings for missionary work in Uganda. The UK church building continues to serve as a stable and a much-needed venue for worship and prayer meetings, conferences, seminars and other charitable activities.

Future Plans

CHC will continue to strengthen our online presence, plant more branches and be more involved actively in community engagements. We intend to be more active on several social media platforms to reach the lot who subscribe very little to the traditional brick-and-mortar church model. Our Jubilee Bible College continues to train pastors and ministers to meet the growing need for spiritual and moral leadership, and as well, help steer the youth and young adults within the community away from crime.

Our food bank continues to serve the community meaningfully. The needy and vulnerable members of the public are able to access material help and general support in times of need.

SIGNED ON BEHALF OF THE BOARD

Rev Anthony Bright Atwam (Minister in Charge) Date: 13th July 2026

4

Income and Expenditure Account for the period ending 31 October 2025

Notes
Income
Donatons: Tithes & Oferings and HMRC Credits
Other income
Total Gross Income
Less Expenditure
Printng and Statonery
Rent
Employee Costs
2
Utlity Bills
Welfare
Webhostng & IT
Miscellaneous
Building Insurance
Finance costs/interest Paid
Maintenance & Repairs
Loss on asset writen of
Depreciaton
Missions
Total Expenditure
Net Income for the period
2025
£
189,280

27,360
216,640

6,442
4,275
50,567
6,646
4,086
677
3,989
2,284
53,082
1,441
-
2,255
1,256
137,000

79,640
2024
£
211,060
13,188
224,248
4,326
3,000
41,700
6,148
8,813
935
4,726
1,309
60,115
1,050
90
2,379
-
134,591
89,657

5

Balance Sheet as at 31 October 2025

Notes
Fixed Assets
Tangible Assets
3
Total Fixed Assets
Current Assets
Receivables
4
Prepayments: Insurance
Inventory
Cash in Hand and at Bank
5
Total Current Assets
Short Term Liabilites
Loans falling due within one year
Employee costs outstanding
Payables
Rent outstanding
Net Current Assets (Liabilites)
Total Assets less Current Liabilites
Long Term Liabilites
Mortgage loan payable
Bank Loan
Net Assets
Funds of the Charity
Funds and Reserves brought forward
Income Surplus for the period
Total Charity Funds
2025
£
1,226,768

1,226,768

45,939
2,091
11,775
84,000
143,804
23,125
763
1,830
118,087
1,344,855

665,306
12,778
666,771
587,131
79,640
666,771
2024
£
1,219,463
1,219,463
35,399
2,094
1,329
53,395
92,217
20,320
617
1,830
-
69,450
1,288,913
682,338
19,444
587,131
497,474
89,657
587,131

6

SIGNED ON BEHALF OF THE BOARD

Rev Anthony Bright Atwam Date: 13th July 2026

Notes to the Accounts

1. Accountng Policies

a. Basis of preparaton

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

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 Standard applicable in the UK and Republic of Ireland (FRS 102) issued October 2019 and the Charities Act 2011

b. Going Concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue operating for the foreseeable future. The accounts are thus prepared on a going concern basis.

c. Presentaton currency

The accounts are presented in £ Sterling.

d. Change of accountng policy

The accounts present a true and fair view and the principal accounting policies have remained unchanged and been applied consistently throughout the year and in the preceding years.

e. Recogniton of income & donatons

Income is recognised when the charity becomes entitled to it, the trustees are virtually certain they will receive it and the monetary value can be measured with sufficient reliability. Donations are only included and recognised when the charity has unconditional entitlement to it.

f. Deferred income

No material item of deferred income has been included in the accounts.

7

g. Ofsetng

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP.

h. Tax reclaims on donatons and gifs

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

i. Corporaton Tax

The charity is exempt from tax on income and gains within sections 466 to 493 of the Corporation Tax Act 2010 (CTA 2010), sections 532 and 534 of the Income Tax Act 2007 (ITA 2007) to the extent that these are applied to its charitable purposes.

j. Expenditure and Liabilites

Expenditure is recognised on an accrual basis as liability is incurred. Liabilities are recognised as soon as there is legal or constructive obligation committing the charity to pay out the resources, and the amount of the obligation can be measured with reasonable certainty.

k. Tangible Fixed Assets & Depreciaton

Tangible fixed assets are valued at historic costs and capitalised if they cost over £100 (including any incidental expenses of acquisition) and can be used for more than one year. They are stated at cost less accumulated depreciation.

Depreciation is recognised in order to write off the cost or valuation of assets less their residual values over their useful lives on the following basis;

Asset Category Estmated Useful Life Depreciaton
Electronic devices 5 20% straight line
Furniture, Fixtures & Fitngs 5 20% straight line
Sundry Equipment 3 33.3% straight line

l. Pension

Since the introduction of the "Auto -Enrolment" pension scheme by the government, the charity has joined a government recommended pension company, Nest. The contribution rate for the employer is 3% and the employee contribution rate is 5% as recommended by the new pension regime.

2. Employee Costs

2. Employee Costs
2025 2024
£ £
Salary and Wages 49,050 40,441
Pension Costs (Defned Contributon Scheme) 1,517 1,259

8

Total Staff Costs

50,567 41,700

Trustees’ remuneration and benefits: Employee costs for the period include £……….. paid to Rev Anthony Bright Atwam on a separate appointment as the Minister overseeing all church activities, programmes, and training of other pastors. The trustee has agreed by contract of employment that it is in its best interest to pay for his service as the missionary head, overseer, and trainer. He is the Bishop for APC North-East London, and has the qualifications and competence required to serve the church in that capacity. In this sense, Rev Anthony Bright Atwam is both a trustee and a paid employee for the role as the missionary head, overseer, and trainer. However, he volunteers his service and receives no pay for his role as a trustee. All other trustees volunteer their services and receive no pay.

The charity made no redundancy payments during the reporting period.

No employee received employee benefits (excluding employer pension costs) for the period of more than £60,000.

2025 2024
Average employee headcount 2 2

3. Tangible Fixed Assets

Cost
As at 31 Oct 2024
Additons
As at 31 Oct 2025
Depreciaton
As at 31 Oct 2024
Charge for the year
As at 31 Oct 2025
Net Book Value
As at 31 Oct 2024
As at 31 Oct 2025
Electronic
Devices
£
4,334
4,334
2,491
827
3,318
1,843
1,016
Sundry
Equipment
£
2,995
2995
2,030
504
2,534
965
461
Furniture,
Fixtures &
Fitngs
£
4,922
4922
3,931
924
4,855
991
67
Freehold
Property
£
1,215,664
9,559
1,225,223
-
-
1,215,664
1,225,223
Total
£
1,227,915
9,559
1,237,474
8,452
2,255
10,707
1,219,463
1,226,767

The freehold property comprises the church building located at 20 St. Edwards Way, Romford, RM1 4DD acquired in August 2020. It is valued at historic cost, plus refurbishment and other incidental costs. Also included are a flat in Basildon, SS16 4NW and a bookstore (extension to the church building located at 20 St. Edwards Way, Romford). Additions for the period include preliminary costs for the acquisition of land in Uganda for the purpose of missionary work. No depreciation was charged for the period under review.

9

Freehold Property
As at 31 Oct 2024
Bookstore constructon (UK)
& Land -Preliminary costs (Uganda)
As at 31 Oct 2025
£
1,215,664
9,559
1,225,223

4. Receivables

The amount represents interest-free sums given to people experiencing financial difficulties. The charity expects to recover this amount in full without any interest. As explained in the Trustees’ Annual Report (under objectives and how our activities deliver public benefit), the church offers financial aid to the bereaved and members who are in financial difficulties and who, in most cases, find it hard to access loans from traditional banks and other similar institutions. Those who are able, pay back the money to the church without any interest. This is one of the ways we help to ease the financial struggles of our members, build stable homes, combat homelessness and suicidal inclinations of those struggling financially.

Other sums include amount deposited in a rent deposit scheme and rent receivable.

Financial support repayable
Rent deposit scheme
Rent receivable
Total
2025
43,499
1,030
1,410
45,939

5. Cash in Hand and at Bank

. Cash in Hand and at Bank
Barclays Savings Account
Barclays Current Account
Barclays Current Account (Bookshop)
Total
2025
71,170
12,401
429
84,000
2024
41,056
12,339
-
53,395

6. Fees for examinaton of account

Independent examiner’s fee is nil.

10

287 8urges Road London, E6 2ES Mob: 07828149322 20TII Au8USt 2026 To Whom It May Concern, Re: Central Harvest Church, 20 St Edwards Wayi Romford. London, RMI 4DD I have examined the final accounts of the above church for the year ended 31st October 2025. 1 confirm that no material matter5 have come to my attention in connection with the examination. Thus, in my opinion the financial statement of Central Harvest church for the year ended 31st October 2025 gives a true and fair view of the state of the organisations affairs for the year. Yours Sincerely Anthony Rockson ACCA Member {Ref: 0836001)