Registered Charity number: 1137732 **REPORT OF TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR CHRISTIAN LIFE ERA MINISTRY** **Christian Life Era Ministry For The Year Ended 31 March 2025** ## **Contents** |**Contents**|| |---|---| ||**Page**| |Report of the Trustees|1| |Independent Examiner's Report|2| |Statement of Financial Activities|3| |Balance Sheet|4| |Notes to the Financial Statements|5| |Detailed Statement of Financial Activities|6| ## **Christian Life Era Ministry Report Of the Trustees** ## **For the year Ended 31 March 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered Charity number** 1137732 ## **Principal address** Flat 42 Southwood Court, Wynyatt Street London EC1V 7HX ## **Trustees** Rev Olive Luke Mr Desmond Williams Mr Sundema Foday Ms Bintu Panda Mr Gustavus Smith ## **Independent examiner** Hudsons Accountants and Business Adviser Limited 251 Gray’s Inn Road London WC1X 8QT ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Approved by order of the board of trustees on___________________and signed on its behalf by: ## **D Williams Trustee** Page 1 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTIAN LIFE ERA MINISTRY** I report on the accounts for the year ended 31 March 2025, which are set out on pages three to six. ## **Responsibilities and basis of report** As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (`the Act') I have examined your charity's accounts as required under section 145 of the Charities Act 2011 (`the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. that accounting records were not kept as required by section 130 of the Act; or 2. that the accounts do not accord with those records; or 3. that the accounts do not comply with the accounting requirements of the Act; or 4. that there is further information needed for a proper understanding of the accounts. **Independent examiner's statement** I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention. ## **Shaheman Farid FCCA** **Managing Partner** Hudsons Accountants and Business Adviser Limited 251 Grays Inn Road, London, WC1X 8QT Date: Page 2 ## **Christian Life Era Ministry Statement of Financial Activities for** **The Year Ended 31 March 2025** ||**2025**|**2024**| |---|---|---| ||**Unrestricted**|**Unrestricted**| ||**fund**|**fund**| |**INCOMING RESOURCES**||| |**Incoming resources from generated funds**||| |Income from Donations|49,918|87,703| |**Total incoming resources**|**49,918**|**87,703**| |**RESOURCES**
**EXPENDED**||| |**Charitable activities**||| |Charitable activity|24,892|21,399| |**NET INCOMING RESOURCES**|**25,026**|**66,304**| |**RECONCILIATION OF FUNDS**||| |**Total funds brought forward**|107,079|40,775| |**TOTAL FUNDS CARRIED FORWARD**|**132,105**|**107,079**
| Page 3 ## **Christian Life Era Ministry Balance Sheet** ## **As At 31 March 2025** |||**2025**||**2024**|| |---|---|---|---|---|---| ||**Notes**|**£**|**£**|**£**|| |**CURRENT ASSETS**|||||| |Cash at bank and in hand||132,805||107,779|| |||**132,805**||**107,779**|| |**Creditors: Amounts Falling Due Within One Year**|**3**|**(700)**||**(700)**|| |**NET CURRENT ASSETS (LIABILITIES)**|||**132,105**||**107,079**| |**TOTAL ASSETS LESS CURRENT LIABILITIES**|||**132,105**||**107,079**| |**NET ASSETS**
|||**132,105**||**107,079**| |
**FUNDS**|||||| |Unrestricted funds|||132,105||107,079| |**TOTAL FUNDS**|||**132,105**||**107,079**| The financial statements were approved by the Board of Trustees on and were signed on its behalf by: ## **D Williams - Trustee** Page 4 **The Year Ended 31 March 2025** ## **Christian Life Era Ministry Notes to the Financial Statements for** ## **1. Accounting Policies** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows ## **Basis of preparation and assessment of going concern** The financial statements have been prepared under the historical cost convention, with items recognised at cost or transactio n value unless otherwise stated in the relevant notes(s) to these accounts. The financial statements have been prepared in accordance with the statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and the Financial Reporting Standard applicable in the United Kingdom and Republic or Ireland (FRS 102) and the Charities Act 2011. The Association constitutes a public entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the Association's ability to continue as a going concern. ## **Incoming Resources** All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the inco me and the amount can be quantified with reasonable accuracy. ## **Resources Expended** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## Fund Accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. Trustees' Remuneration and Benefits** There were no trustees' remuneration or other benefits for the year end 31 March 2025 nor for the year ended 31 March 2024. ## **Trustees' Expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **3. Creditors: Amounts Falling Due Within One Year** |**. Creditors: Amounts Falling Due Within One Year**|||| |---|---|---|---| ||**2025**||**2024**| ||£||£| |Accruals and deferred income||700|700| |||**700**|**700**| Page 5 **Christian Life Era Ministry Detailed Statement of Financial Activities** **For The Year Ended 31 March 2025** |||**2025**||**2024**|| |---|---|---|---|---|---| ||£||£|£|£| |**INCOMING RESOURCES**|||||| |**Voluntary income**|||||| |Income from Donations|||49,918||87,703| |**RESOURCES**
**EXPENDED**|||||| |**Charitable activities**|||||| |Travel expenses||||150|| |Hire of hall/facilities||18,180||10,703|| |Professional Fees||700||700|| |Social and Fundraising Activities||6,012||9,846|| |Total resources expended|||(24,892)||
(21,399)| |**Net Income**|||**25,026**||
**66,304**| Page 6