2025-03-31-accounts

Charity number: 1139304

Jesus The Anointed One Church

Unaudited

Trustees’ report and financial statements

For the year ended 31 March 2025

Jesus The Anointed One Church

Contents

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Jesus The Anointed One Church

Trustees’ report

For the year ended 31 March 2025

The Trustees present their annual report together with the financial statements of the Charity for the 1 April 2024 to 31 March 2025. The Trustees confirm that the Annual report and financial statements of the Charity comply with the current statutory requires, the requirements of the charity's governing document and the provisions of the Statements of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

Objectives and activities

a. Policies and objectives

The objectives of the charity are to advance the christian faith in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit. We also strive to relieve sickness, financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including the provision of counselling and support.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)’.

b. Activities undertaken to achieve objectives

The charity provides regular religious services which are open to everyone who wishes to hear the word.

c. Main activities undertaken to further the Charity's purposes for the public benefit

Praise and worship services are held every Sunday at Newman Catholic College, 403-437 Harlesden Road, London, NW10 3RN. Prayer meetings are conducted in the church hall and bible studies in members’ homes during the weekdays. There are also annual spiritual and fellowship camps that are organised during summertime. Prayer and counselling services on matters of the christian doctrine and other personal issued are also offered.

Achievements and performance

a. Key performance indicators

The charity is currently raising sufficient funds to allow it to acquire its own premises for religious services. Therefore, the key indication is the increase in reserves from year to year.

b. Review of activities

The charity has continued to receive donations from members of the congregation.

c. Investment policy and performance

Any spare funds are currently retained in the charity's bank account.

Financial review

a. Going concern

The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

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Jesus The Anointed One Church

Trustees’ report (continued)

For the year ended 31 March 2025

b. Reserves policy

The Trustees endeavour to have sufficient reserves to continue the running of the charity for the foreseeable future. As at the 31 March 2025, the total funds were £272,579 (2024: £215,520), of which all were held in unrestricted funds.

Structure, governance and management

a. Constitution

Jesus The Anointed One Church is a registered charity, number 1139304, and is constituted under a Trust deed dated 15 September 2010.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

c. Organisational structure and decision-making policies

All decisions are made by the Trustees.

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

• e select suitable accounting policies and then apply them consistently; e observe the methods and principles of the Charities SORP (FRS 102);

• e make judgments and accounting estimates that are reasonable and prudent;

• e state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;

• ° prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.

Approved by order of the members of the board of Trustees and signed on their behalf by:

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Maria Inciong
01/29/26
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30 January 2026

Jesus The Anointed One Church

Balance sheet

As at 31 March 2025

											2025	2025		2024
									Note		£			£
Current assets
Cash	at bank and in hand									274,219			217,268
										274,219			217,268
Creditors: amounts falling due within one
year									9	(1,640)			(1,748)
Net current assets											272,579			215,520
Total net			assets								272,579			215,520
Charity funds
Unrestricted funds									10		272,579			215,520
Totalfunds											272,579			215,520

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Rev Beatriz Dapog Date: 0) 1 129/26

The notes on pages 7 to 12 form part of these financial statements.

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Jesus The Anointed One Church

Notes to the financial statements For the year ended 31 March 2025

1. General information

The charity was formed by a trust deed registered in England & Wales. Its principle place of business is the same as its registered office, detailed on page 1 and the charity provides religious services and education.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair’ view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Jesus The Anointed One Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

• 2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent.

Support costs are those costs incurred directly in support of expenditure on the objects of the Charity. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.

Charitable costs are those costs incurred directly in support of expenditure on the objects of the Charity. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.

All expenditure is inclusive of irrecoverable VAT.

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Jesus The Anointed One Church

Notes to the financial statements

For the year ended 31 March 2025

2. Accounting policies (continued)

2.4 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.5 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.6 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.7 Fund accounting

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

3. Income from donations and legacies

		Unrestricted	Unrestricted	Total
		funds		funds
		2025		2025
			£	£
Donations		113,924		113,924
		Unrestricted		Total
		funds		funds
		2024		2024
			£	£
Donations		79,305		79,305

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Jesus The Anointed One Church

Notes to the financial statements For the year ended 31 March 2025

7. Independent examiner's remuneration

								2025	2024
								£	£
Fees payable to the Charity's independent examiner for the independent
examinationoftheCharity's					annualaccounts			1,640	1,560

8. Trustees’ remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).

9. Creditors: Amounts falling due within one year

						2025	2025	2024
						£		£
	Other creditors					-		188
	Accruals and deferred income					1,640		1,560
						1,640		1,748
10.	Statement		offunds

Statement of funds - current year

									Balance at
			Balance at 1						31 March
				April 2024	Income		Expenditure		2025
				£		£		£	£
Unrestricted funds
General		Funds		215,520	113,924		(56,865)		272,579
Statement offunds- prioryear
									Balance at
				Balance at					31 March
				1 April 2023		Income	Expenditure		2024
				£		£		£	£
Unrestricted funds
General		Funds		181,833		79,305	(45,618)		215,520

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