Registered Charity No- 1139822 THE ETERNAL SACRED ORDER OF CHERUBIM & SERAPHIM UK PROVINCE LTD Trustees, Report and Accounts for the year ending 30 September 2025 CONTENTS PAGE Trustees Annual Report Independent Examiners, Report Statement of Financial Activities Balance Sheet Notes to the Accounts Detailed Statement of Financial Activities 14 REFEREiYCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Trustees OnN'emaechi Mordi Chiedozi Pascal Oni"ewotu Mar%. Robert Okon Ebong Ibitsmuno lyama Charity registered Number 1139822 Date of charitable registration 13. January 2011 Principal office 53 Chaiham Sireei London SE17 IPA Independent ex*miners Accounting Assist Lid CIO GIXMI to Give Ltd Bankers HSBC Bank TSB13dnk Meiro Bank The Trusttt5 are responsible for keeping proper accounting records that disclose with reasonable a¢¢uryd¢}' at any lim¢ the finan¢ial position of ihe charily and io enable thein io ensure iha¢ ih¢ rinancial sl the asse¢5 of ihe charity and hence taking reasonable steps for ihe prevention and d¢i¢¢tion of fraud and other irr¢gul#rilies. The above report has been preTYared in aCcOrda￿e with the provisions applicable to companie5 subj¢¢t to th¢ small compani¢s T¢gTifflC a5 scl oul in Part 15 of the Compavie5 Act 2006 and in accordance with the Charities SORP IFRS 102). This r¢port was approvcd by the Tnjstffs on and sign¢d on ih¢ir ￿half bs.: SI%AAture Dote. 1.7j.o 6 [2£J INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 INDEPENDENT EXAMIliER'S REPORTTO THE TRLTSTEES OF THE ETERNAL SACRED ORDER OF c.HERUBI￿I & SEKAPHIII UK PROI'IYCE LTD I report on ihe tinancial 5taiem¢nts of the chariTh. for the I'tar ended 30 Sep￿M￿r 2025 which comprise the Stst¢m¢nt vf Fin￿￿¢1￿11 ALlii iti¢s BalanLr Sh¢¢1 iiith a55ociate notts.. 'I'his report is made solelN ￿ Ihe chariiN s"1'￿￿te& as a bodi. in aecLYdance 14ith seciion 145 of the L'harilies Act 2011 and regulations made under seaion 154 ot-lhai Aa. M!. INork has been undeTthken thal I Inight slate ti) th¢ Lharili s Tru51¢¢5 thi)se maiters l ￿un TcquirLYl u) ￿te ￿ thetn in an indLtK'ndLnl L¥thninerfs TeP(?Tl uii(I fi)r n(> i)thir purwsl. To ihL lulllsi L.xlLmi ￿Mi]ll&%1 b%" l)14, 1 (k) ntsi a¢¢Lyi ()T awme respon$ibilil)' li) artyi)ne ath¢r than ihL Lharitl and ihL Lharitj's Trustees &$ a h)d%'. for mi. examination ￿'(￿k. Respective Responsibilitie5 of Trustee5 *nd EAv4miTrer 'hL' LhdritN's I'rustL* LS arL rL'srM)n5ibl¢ lor Ihi pr¢parydiion of the financial sta￿m¢nIS. and lh￿ ￿)nSid¢r that an Judit is noi re4uifLMI lor this vear s¢Yiion 144121 ofihe Chariii¢s ALt 20111(he A¢ii and thai an independent e¥aminaiion is needed. li is mw r¥swn$ibilii% ¢0.. '.xamine th¢ aLeounis (under Seciion 145 ot'ihe C-hariiies Acii: .1 i) Ii)Ili)ii' the pr()LLxlures laid th)￿n in ihL' (Jenerdl l)ir¢aions 8i1'¢n hv ihe C'haTl1% C'ommission¢rs lundLr %LLtic)n 14515Kbl ot'thL C'hariiies ALII- "I'i) siatL %￿hl￿hLy particular mai￿r5 hJ%'e LX)mc u) my aitrntion. Bo$1$ of Indep¢thdeni Ex•mlner's re￿rt My L'¥aminaii(?n Ldrrlcd oul in accordanL￿ i%'iih ihL Cicncrdl l)ireciions 8iNLn thL. L'hJriLy C'i)rnmi%%iiinLrs. An L.xaminaiiLTrn inLludL% a rL￿ IL￿1. (TrfihL JLLX)uniin8 rLtx)rds k'LPi hi. IhL (ir()uplC'harili' Jnd a Lunis and s¢¢king ¢xplJnaiic?ns from %"ou Js Iruslix'% ¢iiniming ani" tsukh mJllir%.'I'h¢ pri)LL.durL'S undL'rtakL'n di) n(Tri pft)i idL' Jll ihL L'i idLnLC ihai 14M)uld bc rLquired in Jn audit. Jnd Ll)n%L'4ULmilv ni) iipinii)n 1% givL'n ti) whLiihL'r thL' dLLC)unLs pr￿￿'nI a'iruL' and fair. i'lLi4 Jnd thL fLV)rt i% limiiLd u) Lhi)%L' rnatlcr5 Sct (Trul in ihc 51alcmLni bclom.. Indeptnd¢nt Ex#mlntr'$ sl*¢¢m¢n¢ In conncction with my cxamina(ion. no maltcr has comc (o mv a(Icnlion'. I I Ivhirh 8i%'¢s me r¢dX)nabl¢ rau5¢ ttTr kli•c thai in any matrrial res￿¢ th¢ r¢quir¢m¢nts'. l() kL'LV dLL(iuniin8 rLL(wd% in tsLei)r(knnLL' ii-ith IL*￿1()n 13(J c?f ihL ALI: dnd l() PrL'p￿lrL. finthLial %U(emenLs ii.hiih knLxprd wilh th¢ dLLIMJniin¥ reLords ¢i>mplv I￿1th the dLLc>unting re4lliremenL% i)IthL' ALI hai'e not bel￿ met- or 21 to w'hich. in tni. opinion. atl¢nlion should br in order lo ¢nabl¢ a unders¢anding of the rinanLidl %iaiements 14) be reaLhed. Signed.. Dated: 2510612026 Anum Ha&san, FC.CA On behall ol Aicounting Assist Ltsl STATF.MF.NT OF FINANCIAL ACTIVITIF.S (Incorporating income and expenditure account) FOR THE YEAR ENDF.D 30 SF.PTF.MBF,R 2025 I"Drt51ricled Rt51ricltd Tolal TruDds Total Funds 2025 2024 Notes I￿c￿mIn￿ re%our¢es Di)naiiotL£ & 1¢g￿l¢S 112.563 112.563 239,224 Gift Aid 73,437 [)1￿,1 IneomL 1.434 Toial ID¢ominR nwyrt¢J J 12.463 314.095 tiptndtd l.und rllisin8 L'ost 6,329 6,329 L'hariiable Acti￿1¢1¢$ 56.819 56.819 4.372 4.372 2,160 I)I￿.r Qoxis 48.844 -88.R44 131,729 l•t#l Re%ourte* txptnded 126J64 126.361 213.9(11 Miil'L'mi'ni In Ioldl liind for Ihe r. N¥i Ino)m¢ I l¥xp¥ndiiur¢) Fnr the y¢Hr 113.8011 ion.194 und balgn¢¢ broughi forwar 1.843.071 1.843.071 1.890.330 l>rior year adJu51meni und balan¢¢ Carricd forwar l 129370 l J29370 .843.071 BALANCF. SHF.F.T AS AT 30 SEPTEMBER 2025 21125 2025 21124 2024 Notes Res¢Jte Re8thted IXLD ASSL'rs Tattgibl¢ &SS¢L4 1.373.341 1.388214 ('IIKKTr'N'I' ASSTr'.'I'S Ca￿h in hand & ai Bank 459.240 455,956 nitr￿,1 t)¢btor4 45924(1 ('R Tr.'i)I'l'()114: dm(>uni% 11.0991 yTr-.'r ('IlRRF.'NT,IS%F.T 454,929 4448.47 TOTAL A¥5ET5 .b..S.S ('IIRRF.YT LIABILITIES 1.829.270 1.843,1171 'IO'l'Ill. YL'f 1l55E'fs ,829,2711 ,843JJ71 C'II,IRITI' FIINDS LlnrebifiLied funds 1.829,270 1,843,071 Risiricied funds TOT,11. FIINDS ,829,2711 1,843,071 BALANCF. SHF.F.T AS AT30 SEvfEMBER 2025 (Continued) These accounts hai'e been prepared in accordance with the St￿lar provisions of Part 15 of the Cornpanies Act 2006 relaiinb to small companies. For the ￿riOd ended JO Septemb¢r ?0?5 th¢ company was entitled io exempiion under seciion 477 of ihe Companies Aci 2006 relating to small companies. The menibers have not required the compan). to obtain an audit in accordance u'lTh s¢¢tian 476 of th¢ Companic5 Act 2006. Th¢ d1￿Clor5 a¢knowl¢dgT¢ thcir rcsponsibilitics for compl}'ing wilh the requirements of ihe Companies Act 2006 with respea to accounting records and th¢ preparation of accounis. This w&s approved by the Trusiees on and signed on their behalf by- SlgAAtu¥e . NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2025 ACCOUNTING POLICIES B85is of PTep8ration of financi41 statements The financial statements have been prepared in accordance with Statement of Recominended Practicc,. Accounting and RcFOrting by Chariti¢s prcparing ih¢ir accounts in a¢cordanc¢ with the inancial Keponing Siandard applicable in rhe UK and Republic of Ireland IF RS 10?) (effective I January 2015)- (Charities SORP (FRS 10?)). Ihe Financial Rekxlrting Standard applicable in the UK and R¢public of Ircland IFRS 10?) and th¢ Companics Act 2(M)6. Change in basis of accounting or to prtVlOU5 accounts There has been no change to the accounting ￿)licIeS since lasi year. A prior year adjusimeni has been niade- see Noie 8. Fund aeeounting Unr¥slri¢l¢d funds.. -l-hese are available for use at the discrdion of the trustees in furtherdnce of the general objects of the charity. Designated funds.. These are unrestricted funds earniarked by ihe trustees for parlicular purposes. Revaluation funds.. These are unre51ricted funds which include a revaiuaiion reserve represenling the restatement of investment assels at (heir markel values. Restricted funds.. Th¢5¢ ar¢ available for use subje¢t 10 restri¢iions imposed by the donor or ihrough tern)s of an appeal. In£ome Recog?nilion of income: Incom¢ is in¢liId￿ in thc Statcm¢nt of Financial Activiti¢s ISOFA) w'h¢n th¢ charity b￿0117¢S cntitlcd to. and virtuall>' Certain (o reLeive. Ihe income and ihe amouni ofthe inLome can be measured with sufficient Teliability. Income with related expenditure.. Where income has related expenditure the income and related eX￿ndItUre is reported gross in ihe SOFA. Donations and legacies= VolLintary" income received by way of grdnts. donations and gifts 15 included in the the SOFA when receivable and onl>" when the Charit!. has unconditional entitlement to the inLome. NOTF.S TO THF. FINANCIAL STATF.MF.NT FOR THE YEAR ENDED 30 SEwfEMBER 2025 {Conlinued) reclaims on donations and gifts: Income from tax reclaims is included in ihe SOFA ai the same lime as ihe gitudonation to which it relates. Donaied services and faciliiies.. These are only included in income {with an equivalent amount in extenditure) ￿,here ihe benefit io th¢ Charity 15 rcasonably quantifiablc. ni¢asurdbl¢ and mal¢rial. Volunteer help- The value of any volun¢¢er help received is not Inc]￿led in the a¢counlS Investrnent income- This 15 included in the accounts when receivable. Gainslllossesl on revaluation of fixed assets.. This includes any gain or loss resulting from revaluing investments io market value at tl)e end of the year. Gain￿lI￿sseS) on inv¢s¢men¢ assets: This includes an>. bvain or loss on ihe sale of invesimenis. Expenditure RLcouFnition of expenditure.. F.xp¥ndilur¢ is reco&Jnis¢d on an a¢cnthls basis. Expendiiure includes any V AT whi¢h cannot k fully recovered. and is re￿rted as part of ihe expenditure to which it relates. ExpenditUTe on raising funds.. These Comprise the LOSIS as￿ciated wilh aiiracting volunlary income. fundraising lrnding costs and investment management costs. Expenditure on charitable activitie5'. Services in the furtherdnce of its objecls. including ihe making of grants and govemance costs Grants payabl¢- All grant ¢i￿ndItur¢ is account¢d for on an actual paid basis plu5 an accrual for grants that have been approved by the tnstees ai the end of the year but noi yet paid. Govemance cost- These include those costs Lssocialed with meding the constiiutional and stalulory requirements of the Charity. including any audit1inde￿ndent examination fee. c05t5 linked to the strategic management of the Charity, logeiher with a share of oiher administration costs. Oiher expenditure- These are support Costs llot allocated to a particular activity. NOTES TO THE FINANCIAL STATF.MENT FOR THE YEAR ENDED 30 SEPTEMBER 2025 (Continued) Taxatio Th¢ charity is cx¢mpt from corw)ralion tax on its charitablc activilics Properti., Plant & Machinery Properties are measured init1311J' at cosi 8t￿ subs¢qu¢ntly 81 fair vuluc at ¢a¢h balan¢¢ sh¢¢t dat¢ and are noi depreciated. All gains or losses alt iaken to ihe Statement of Financial l Activities as they arise. Sioeks Stock 15 included at ihe lower of cosl or ncl realisable value. Donated ilems of stock are recogTnised at fair valu¢ which 15 th¢ amount th¢ charity M'ould hav¢ tr¢cn willin&y to pay for th¢ it¢rns on th¢ open market. Trid¢ ¥nd other debiors 'I'rade and oiher debiors are recognised ai the sellleineni amount due after any trade discount oflered. Prepayments are valued ai the amouiil prepaid nei of an>. trade di5counis due. Cash and cash equli'#ltnts Cash an(1 Ldsh eliiiivalcnls comprise cash at Eonk and on hand, demand deFKTrsits with banks and oiher short-i¢rn) hibhly liquid investments wilh oribiinal maturities of thr¢¢ monihs or less and baiik overdrafts. In ihe StsiLmeni of financial w>siiion. bank overdrafts are shown wiihin borrowiii&trs or LurrL'nt liabiliti¢s. In ¢h¥ Siatemenl of Cash Flow5. lash and ¢as1) equivalent5 are Shown net of bank overdrafts Ihat are repayable on demand and fom an integral part of ihe company's Cash nianab)cmcnt. Tr#d¢ #nd other ¢r¢dilors Short ILrni LfL.ditors drL nieasured at the transaction price. Other Credito￿ and provisions are recogFnised where the charity ha5 a pre5enl obligalion resuliing froin a past event Ihal will probably r¢fiiili in the transf¢r of funds to a third part). and the amount du¢ io s¢ttle th¢ ohlibTation ean b¢ measured or estimated reliabl>'. Creditors and provisions are nomially reLoginised at Iheir seiilernenl amount after alloH'ing for any trade discounls due. Research and development ExpendiluTe on reseaTch and development 15 written off in the year in which il is incurred. Foreign curreneies Mon¢tary a&5¢t5 and liabilit1¢5 d¢nOminat￿ in curr¢n¢i¢5 0th¢r thali th¢ functional cUr￿n(Y of th¢ charity are translated at the rates of exchanbTe prevailing at the end of the reporting period. Transactions in currencies other than the funciional currency of the chariiy are recorded ai the rate of cxchangc on thc datc ihat thc transaclioll ￿cUrred. All ¢x¢hang¢ diff¢￿￿¢¢5 ar¢ tak¢n inlo account in arriving at n¢1 inc0Tn¢/¢x￿nd1Iur¢. NOTES TO THE FINANCIAL STATEMENT FOR THE I'EAR ENDED 30 SEPTEMBER 2025 (Contintsed) Leased asset5 Where the LhaTitJ' eniers into a ledse which entails taking substhniially all ihe risks and rewards of ownership of an asset, Ihe lease is trrated as a finance lease. Leases which do not transfer 5ubstAntially all the risks a[￿ rewards of ownetship to Charity are classified &$ operdiing leases. Ass¢ts held under financ¢ leases arc initiall). rccogniscd as asscts of th¢ charit}. at their fair value at th¢ inc¢ption of th¢ l¢aK or. if low'¢r. at th¢ pr¢s¢nt N'alu¢ of th¢ l¢as¢ paynicnt5. Tli¢ corresponding liabiliii. to ihe lessor is included in ihe Imlance sheei dale as a finance lease obligTation. L¢as¢ paym¢nls arc apportion¢d betiv¢¢n fjnancc ¢xp¢ns¢s and reduction of the l¢as¢ oblibjation so as to a¢hi¢v¢ a ¢on5tant rnl¢ of interest on the r¢mainin&y balaii¢¢ of lh¢ liabilil),. inance expenses are recognised immediaiely. unless ihey are direcil!. allriburable to qualifi,ing assets, in which case ihey are capitalised in accordance wilh the charity's rxTrlic)' on borrowing costs. Asseis held under fLnanLe leases are depreciated in ihe same wa}, as owned asseis. Operating lewe payment5 are recogni5ed as an expense on a slraighi-line basis over the lease temi. In the eveni thai lease inceniives are received io enter inio 0￿ratIng leases. such inceniives are recognised &$ a liability. The aggrega* benefi1 of inceniives is recognised &s a ￿dUCtion of rentsl exp¢ns¢ on a strnight-line basi5. Pension eosts -I'h¢ Lharily OP¢Taies a defined conlribulion plan for its employees. A defined ¢onlribulioD plan is a pension plan under which ihe company pavs fixed coniribuiions into a separat¢ eniil).. Oi)¢¢ the coniribuiions have been paid Ihe compan). has no funher paynienis obligjaiions. The coniributions ar¢ recogini5ed as expenses when the). fall due. Amount5 not paid are shown in accTuals in ihL balan¢¢ shLx'i. Th¢ ass¢(s of the plan are held separately from ihe ¢on)pany in ind¢pend¢nily administered funds. Receipt of donated goods. faeilitits *nd sen'iee All donated bloods. laLilities dnd serviLYS reLeived are recognised within incoming? resources and expenditure al an e5tiniaie of the value lo the charilv. 2. COMPANY STATUS The conipany 15 a private company limited by guardntee and consequently does not have share Capital NOTES TO THE FINANCIAL STATEMENT FOR THE I'EAR ENDED 30 SEPTEMBER 2025 (Contintsed) 3. OTHER EXPENDITURE UThrslrit¢¢d Tot#l 21125 2024 Premises Costs 38.361 J8.361 95,340 Depreciation 17.094 17.094 13.463 Gcn¢ral Administyaiii'¢ Cos(s 3.389 3.389 22.476 l.egdl & prole55ional Costs 450 Tot41 eA￿adIlure 58J44 131.729 4. DEBTORS 202.$ 2024 ()thLr Dcbiors NOTES TO THE FINANCIAL STATEMENT FOR THE I'EAR ENDED 30 SEPTEMBER 2025 (Contintsed) 5. TANGIBLE FIXED ASSETS Pmpertv, PlaDt & EquipmeTht Pignt & Mathinery Fixtures & fittings Tot#1 Al l O¢toLwr 2024 1.293.?48 574.261 1.867,509 Addilii)ns 2.221 2,221 At 30 8LplLmb¥r 2025 1.293248 574261 2,221 1.869.730 PRE IA TI Al l ()iliilK'r ?11?4 4741295 47Y,295 l)LpfLLlatii)n C'har8C tor thc )car At 311 %LPILmbLr 21125 49fi,38Y NET BOOIK VAI. IF. At 311 %LPtLmhLr 2025 1,293348 77J72 2.221 .373J41 At 30 Scpicmbcr 2U24 1.293.248 94.Y66 1.388.214 6. CREDITORS: 2024 Othcr Loans Tr4d¢ Cr¢dilvr5 1.099 1.099 2.212 JJii 1,099 NOTES TO THE FINANCIAL STATEMENT FOR THE I'EAR ENDED 30 SEPTEMBER 2025 (Contintsed) 7. RELATED PARTY DISCLOSURES The company is limiled by guarantee and has no share capital. thus no single parry controls the company. 8. PRIOR YEAR ADJUSTMENT Diiring the year ended JO September 2025. il was identified ihai two bank accounts: Account No. 11143i061?0?4 balance £6?.553.04} and Accouni No. 7114J883 {?0?4 balance £84.899.821 had en ¢rron¢ou51y in¢lud¢d in th¢ Charli) s financial 5tat¢m¢nls in prior )¢ars. Th¢s¢ accounts b¢long to a related Charily Ex¢nipt Orgdnisation IOve]seas Company) and do ntsi forni part ofih¢ Charity's asseis. A prior year adjusimeni has been made in accordance wilh FRS 102 Section l O {A¢LOUntin& PoliLi¢s. Estimut¢s and Em)rs). Th¢ compurdliv¢ figur¢s for lh¢ )'¢yr end¢d JO September ?024 have been resiaied a¢¢ordingly. Th¢ effea of ihis r¢s￿Len)ent is a r¢du¢iion in cash and cash equivalents and nei asseLS of £147.453. DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED30 SEPTEMBER 2025 UDrestricted Total Total 2&25 21125 2024 Income and Endowment from: Donaiions & Legacies 12.563 112.563 239.224 Ciilt Aid 73.437 Other 1.434 Tot91 Intome & Endowments 112 112J63 314.094 ss C'i)%14 iif(iLnLratin8 IA)nuti()n% &. l.IgaLILb (il)IL'rnanL¢ C'i)%1 6.329 6.329 54.667 4.372 4.372 C'hJritahlL ALti%'ities 56.819 56.819 25.345 17.094 17.094 13.463 Premi5e5 Costs RLnt 19250 19.250 22.650 LighL I I￿( & Power 4.886 4.886 35.790 Pr¢mi5e5 Cleaning Premi5cs Insurance 3.2UI 4.795 Premi%es Repair & MainiLnance 13,185 13,185 27.792 Other Premi*e% Costs I,Q40 1.040 DETAILED STATEMENT OF FINAIYCIAL ACTIVITIES FOR YEAR ENI)ED 30 SEPTEMBER 202$ (Continued) IIIIIIL Costs Bank Charges 364 364 890 Inf(Irtnalion & PubliLlltion 447 447 3,247 Posiage & C'ourier sull￿￿1re. I"I' Support RLlaiLd Costs 371 371 353 950 Sthiiondrn & Printing TrdlLI & SubsistL*n¥¢ 1.497 1.497 15.530 Sundry I.'xp¢n5¢5 478 Tellphonc. Fax & Broadband 710 710 1.028 Total Tr.xpenditurt Net fvlovement Trunds 126J64 126J64 213.901 113.8011 100.194