ReRistered Cliai'it), No - 1139822
THE ETERNAL SACRED
ORDER OF CHERUBIM &
SERAPHIM UK PROVINCE LTD
Ti￿SteeS, Repoi-t and Accounts foi" tlie yeai. ending
30 Septembei" 2024

CONTENTS
PAGE
Trustees Anniial Report
Independent Examiners, Repoit
Statement of Financial Activities
Balance Sheet
Notes to the Accouiits
Detailed Statement of Financial Activities
12

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES
AND ADVISERS FOR THE YEAR ENDED 30 SEPTEMBER 2024
Trustees
Mr Sam Badejo (Chair)
Emmauel Osemobo Osebor
Dr David Lamjose Bob-manuel Prelate
Dr Napoleon Emuchay Secrelary
Solomon Egwuchukwu Onuoha
Chinyere Wogu-Nzeakor
Adedapo Odunela
Olawale Enoch-Ajibola
Ukachi Bawo
Charity registered Number
1139822
Date of charitable registration
13 January 2011
Principal o￿lee
53 Chatham Street
London
SE17 IPA
Independent examiners
Accounting Assist Ltd CIO Good to Give Ltd
Bankers
HSBC Bank
TSB Bank
The Ti'uslees are I'esponsible for keeping proper accounliiig records tl)at disclose with reasonable
a¢¢iira¢y at any time the financial position of the charity and to enable them to ensui'e tliat the
financial slateinents comply with the Companies Act 2006. Tlie Trustees are also responsible foi.
safeguai'ding tlie assets of the charity and hence taking reasonable steps for tlie pi'evention and
detection of fraud and other irregularlties.
The above report has been prepared in accordance with the provisions applicable to coinpanies
siibject to the small coinpanies I'egime as set out in Parl 15 of the Coinpanies Act 2006 aiid in
accoi'dance with the Charities SORP (FRS 102).
This report was approved by ihe Trustees on and signed on their behalf by:
Signatui'e....
Date..

INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ETERNAL SACRED
ORDER OF CHERUBIM & SERAPHIM UK PROVINCE LTD
I report on th¢ financial statements of the charity for the year ended 30 September 2024 which comprise the
Statement of Flnancial Activilies and Balance Sheet with associate notes.
This report is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities
Act 201 l and regulations made under section 154 of that Ath. My work has been undertaken so thai I might state
lo the charily's Trustees those matters l am required lo stale lo Ihem in an independent examiner's report and for
no other purpose. To the fullest extent pemlitted by law, I do not accept or assume responsibility to anyone other
than the charity and the charity's Trustees as a body. for my examination work.
Respective Responsibilities of Trustees and Ex*miner
The charity's Trustees are ￿sponSible for the preparation of ihe financial statements, and they consider that an
audit is not required for this year under section 144(2) of the Charities Act 2011 (Ihe Act) and ihat an
independent examination is needed.
It is my responsibility to..
Examine the accounts (under Section 145 of the Charities Act);
To follow the procedures laid down in the General Directions given by the Charity Commissioners
{under Section 145(5)(b) of the Charities Act): and
To stale whether particular matters have comc to rny attention.
BR5iS of Independent ExAmin¢r's report
My examination was carried out in accordance with ihe General Directions given by the Charity
Commissioners, An examination includes a review of the accounting records kept by the GroU￿CharItY and
comparison of the accounts presented with those records. It also includes consideration of any unusual items or
disclosures in Ihe accounts and seekiiig explanations from you as Iruslees ¢oncerning any such matters. The
procedures uiidertaken do not provide all the evidence that would be required in an audit, and consequently no
opiiiion is given as to whetlier Ilie accounts present a 'lrue and fair, view and Ilie repoit is liiiiited to Iliose
matters set out in the statement below.
Independeiit Examiner's statement
In connection with my examination, no matter has come lo my attention:
l ) 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 Act; and
to prepare financial statements which accord with the accounting records and comply with the
accounting requirements of tlie Act
have not been met. or
2) to which. in my opinion. attention should be drdwn in order lo enable a proper understanding of the
financial slalemenls to be reached.
Signed:
Dated: 0710512025
Anum Hassan, FCCA
On behalf of Accounting Assist Ltd
31Page

STATEMENT OF FINANCIAL ACTIVITIES
{Incorpora¢ing income and expenditure account)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unre51ricl¢d
Re$trict
Total fi unds
l 0(Al Funds
2024
2024
2024
2023
Notes
Incoming resources
Donalions & l¢gaci¢s
239,224
239.224
231.004
Gift Aid
73.437
73.437
Other Income
1.434
1.434
1 5.287
Total Incoming resources
314,095
314,095
246,291
Resources txpended
Fund raising Costs
54,667
54.667
40.270
Cliarilable Activities
25.345
25.345
18,064
GovernHnce Costs
2.160
2,160
2,160
Other Costs
131.729
131,729
149,241
Tolll Resoiirce$ expended
213,901
213,901
209,785
Movement in tot81 fund for the
year- Nel incoinc I
(cxpcnditiirc) For the year
100,194
IOD,194
36,555
Fiind balance broiighi fornvard
1,890J30
,890,330
,853,774
Fiind balan¢¢ ¢8rried fonv8rd
,990,$24
,990,524
1,890JJO

BALANCE SHEET
AS AT 30 SEPTEMBER 2024
2024
2023
Note
rixiD ASSETS
Tangible assels
lJ88,214
1068,042
CURRENT ASSETS
Cash in hand & at Bank
603,409
463,201
66,384
522,585
Other D¢biors
603,409
CRCDITORS: amounts fE4lling due wiihin
one year
(1,099)
(7,298)
NET CURRENI. ASSETS
602,310
522,287
TOTAL ASSETS LESS CURRENT
LIABILII'IES
1,990,524
1,890D30
'I'O'I'AL NE'f Assf'rs
1.990,524
1,890,33
CIIARITY fuNDS
Unreslricled funds
1,990,524
1,890,330
Il¢slrieled funds
TO'fAL fiiNDS
1,990.S24
1,890,330
These accolints have been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006 I'elating to small companics. For Ihe period ended 30 September 2022 Ilie
company was entitled to exemption under section 477 of the Companies Act 2006 relating to small
Companies. The members have not required the company to obtain an audit in accordance with
section 476 of the Compaiiies Act 2006. The directors acknowledge their responsibi lities for
complying with the reqiiirements of the Companies Act 2006 will) IEspect to accounting recol￿S and
the prepai'ation of accoiinls.
This was approved by the Trustees on and signed on their behalf by:
Name
Q.L*¢%J4og 6Atoct(- Ai 160 L4
Signature....
21- &4 -Y￿1£-
51 Page

NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 30 SEvfEMBER 2024
I. ACCOUNTING POLICIES
Basis of preparation of financial statements
The financial statements have been prepared in accordance with Statement of Recommended
Practice. Accolinting and Reporting by Charities preparing their accounts in accoi'dance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I
JanLiai'y 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in bxsis of accounting or to previous aecounts
Thei'e has been no change to the accounting policies (valuation rules and method of accounting) since
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds..
These al'e available for use at the discretion of the trustees in furtherance of the general objects of
the charity.
Designated funds:
These are unreslricted funds earmarked by the trustees for particular purposes.
RevalLiation funds:
These are unrestricted funds which include a revaluation reserve representing the restatement of
investment assets at their market values.
Reslricted funds:
These are available for use subject to restrictions imposed by the donor or througli terms of an
appeal.
Income
Recognition of income:
Incoine is included in the Stalement of Financial Activities (SOFA) when the charity become5 entitled
to, and vii'tually certain to receive, the income and the amount of the incoine can be Ineasui'ed with
sufficient reliability.
Income with related expenditiire:
Where income lias related expenditure the income and related expenditure is reported gross in the
SOFA.
Donations and legacies..
Voliinlary income I'¢c¢ived by way of grants, donations and gifts is included in the the SOFA when
receivable and only when the Charity has unconditional entitlement to the income.

NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024 (Conliiiiied)
Tax reclaims on donations and gifts..
Income from tax i'eclaims is included in the SOFA at the same time as the gilvdonation to which it
relates.
Donated services and facilities:
These are only included in income (with an equivalent amount in expenditure) where the benefit to
the Charity is reasonably quantifiable, measurable and materlal.
Volunteer help:
The value of any volunteer help received is not included in the accounts
Investment income:
This is incliided in the accounts when receivable.
Gains/(losses) on revalualion of fixed assels:
This includes any gain or loss resulting from revaluing investments to market value at the end of the
yeai.,
Gains/(losses) on investment assets:
This incliides any gain or loss on the sale of investments.
Expenditure
Recognition of expenditure:
ExpendilLire is recognised on an accruals basis. Expendilure includes any VAT which cannot be fully
recovered, and is reported as part of the expenditure to which it relates.
Expenditiire on raising funds:
These comprise the costs associated with attracting voluntary income, fundraising ti'ading costs and
investmeiit management costs.
Expenditiire on charitable activities:
Services in the fiiitherance of its objects, including the making of grants and governance costs
Granls payable: All grant expenditure is accounted for on an actual paid basis pliis an accrual for
gi'ants that have been approved by the trustees at the end of the year but not yet paid.
Gov¢i'nance cost:
These include those costs associated with meeting the constitutional and statutory requirements of
tlie Chai'ity, including any auditlindependent examination fee, costs linked to the strategic
management of the Charity, together with a share of other adminislralion costs.
Other expenditiiie..
These are SLlPPOIt costs not allocated to a particular activity.

NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024 (Coiiliiiued)
Taxation
The charity is exempt from corporation tax on ils charitable activities
Properlyg Plant & Machinery
Properties are measured initially al cost and subsequently at fair value at each balance sheet date
and are not depreciated. All gains or losses are taken to the Statement of Financial l Activities as they
arise.
Stocks
Stock is included at the lower of cosl or net realisable value. Donated items of slock air recogiiised
al fail. vallie which is th¢ amount the charity would have been willing to pay for the iteins on the
open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any Irade discount
offei'ed. Pi'epaymcnts are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalenls comprise cash at bank and on hand, demand deposits with banks and
other sliort-term highly liqiiid investinenls with original maturities of three Inonths or less and bank
overdrafts, In the statement of financial position, bank overdrafts aiT sliown within bori'owings or
curi'ent liabilities. In the Statement of Cash Flows, cash and cash equivalents are sliowii net of bank
overdrafts that are repayable on demand and form an integral part of the company's cash
management.
Trade And other creditors
Shoi't tcrin ci'editors al'e Ineasured at the transaction price. Other Creditors and provisions are
I'ecognised where the charity has a presenl obligation resulting from a past event that will probably
result in the transfer of funds to a third party and the amount due to settle the obligation can be
measiired oi. estiinaled I'eliably. Creditors and provisions are normally recognised at their settlement
amoLint after allowing for any trade discounts due.
Research and development
. Expendiliire on research and development is written off in the year in which it is incurred.
Foreign currencies
Moiietary assets and liabilities denominated in currencies other than the functional currency of the
chai'ity are translated at the rates of exchange prevailing at the end of Ihe reporting period.
Transactions in cui'rencies other than the functional currency of the charity are recoi'ded at the rate
of exchange on Ihe dale that the ti'ansaction OCCUlTed.
All exchange differences are taken into accouiit in arriving at net income/¢xpenditure.

NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024 (Coiiliniied)
Leased assets
Wher¢ the charity enters into a lease which entails Lgking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are
classified as operating leases.
Assets held under finance leases are initially recognised as assets of the Charity at their fair value at
the in¢cption of the lease or, if lower, at the present value of the minimum lease payjnents. The
cori'esponding liability to the lessor is included in the balance sheet date as a flnance lease
obligation. Lease payments are apportioned between finance expenses and reduction of the lease
obligation so as to achieve a constant rate of interest on the reinaining balance of the liability.
Finance expenses are recognised immediately, unless they are directly attribulable to qualifying
assets, in which case they are capilalised in accordance with the Charity's policy on borrowing costs.
Assets held linder finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incenlives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental
expense on a straight-line basis.
Pension costs
The Charity operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the company pays fixed contributions into a separate entily. Once the
conti'ibutions have been paid the company has no further payments obligations. Tlie contributions
al'e i'ecognised as expenses when they fall due. Amounts not paid al'e showii in accruals in the
balance sheet. The assets of the plan are held separately from the company in independently
administered funds.
Receipt of donated goods, facilities and service
Al I donated LFoods, facilities aiid serviccs i¢c¢ived are recognised within incoming resources and
expenditure at an estimate of the value to the charity.
2. COMAPANY STATUS
The company is a private company limited by guarantee and consequently does not have share
Capital
3. OTHER EXPENDITURE
Unrestricted
2024
Totil
2024
Total
2023
Premises Costs
Depreciation
General Administrative Costs
Legal & professional Costs
Total expen(liÉure
95,340
13,463
22.476
450
95.340
13,463
22.476
450
83,679
16,418
41,568
7,576
149,241
131,729
131,729

NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 30 SEYfEMBER 2024 (Coiilliiiied)
4. STAFF COSTS
No Employee received emoluments in excess of £60.0(M)
5. TANGIBLE FIXED ASSETS
Property, Plant &
Equipment
Plant &
MAchinery
TotAI
COST OF REVALUATION
At l October 2023
1293248
573,521
1,866,769
Additions
33,635
At 30 September 2024
1,293,248
607,156
,866,769
DEI PRECIATION & IMPAIRMENT
At l October 2023
498,727
498,727
Depreciation Charge for the year
13,463
13,463
At 30 September 2024
512,190
512,190
NET BOOK VALUE
At 30 September 2024
1,293,248
94,966
1,388,214
At 30 September 2023
1,293,248
74,794
1,368,042
101 Page

NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024 (Conliniied)
6. DEBTORS
2024
2023
Other Debtors
66,384
66,384
7, CRIDITORS:
2024
2023
Bank Loans & Overdrafts
other Loans
Trade Creditors
.099
3,099
4,198
1,099
7,298
8. RELATED PARTY DISCLOSURES
Conlrolling party
Tlie company is limited by guarantee and has no share capital, thus no single party controls
the company,
111 Page

DETAILED STATEMEwf OF FINANCIAL ACTIvrrIES
FOR YEAR ENDED 30 SEPTEMBER 2024
Unrestrieted
Totgl
2024
Total
2023
2024
Income and Endowment from:
Donations & Lega¢ies
Gift Aid
Other
Total Income & Endowments
239.224
73.437
1.434
314,095
239,224
73.437
1,434
314,095
231.044
15,287
246,291
Less Ex
enditur¢'
Costs of Generating Donations & Legacies
Governance Cost
Charitable Activities
Depreciation
54,667
2.160
25.345
13,463
54,667
2.160
25.345
13,463
40,270
2,160
18,064
16,418
Premises Cos
Rent
Light, Heat & Power
Premises Cleaning
Premises Insurance
Premises Repair & Maintenance
Other Premises Costs
22.650
35,790
3,201
4,795
27,792
22.650
35,790
3,201
4.795
27,792
25.350
22,155
4,674
7,711
20,648
3.146
Ceneral Administrative Costs
Bank Char8es
Infonnation & Publication
Postage & Courier
Software, IT Support & Related Costs
Stationary & Printing
Travel & Subsistence
Sundry Expenses
Telephone, F&x & Broadband
890
890
,042
8.580
330
310
1,426
27.550
367
1,458
3.247
353
950
3.247
353
950
15.530
478
1,028
15,530
478
1.028
rofessional Costs
Legal Fees
450
450
7,576
Total Expenditure
213.901
213.901
209,735
Net Movemellt Funds
100,194
100.194
36,555
121 Page