Charity Registration Number : 1141381
ASSEMBLY OF GOD MINISTRY ALLIANCE
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
ASSEMBLY OF GOD MINISTRY ALLIANCE
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025
Trustees Vander Lourenco Plinio Ribeiro Joao Rocha Charity Number 1141381 Registered Office 88 Thirlmere Gardens Wembley HA9 8RE Independent Examiner SJPR Accountants Ltd 225 Clapham Road London SW9 9BE
ASSEMBLY OF GOD MINISTRY ALLIANCE
CONTENTS
FOR THE YEAR ENDED 31 JANUARY 2025
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
ASSEMBLY OF GOD MINISTRY ALLIANCE
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 JANUARY 2025
The trustees present their annual report and financial statements for the year ended 31 January 2025 .
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and thefinancial statements for the charitable company for the year ended 31 January 2023. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit:
running a charity (PB2)'.
Charitable objects
To advance the Christian Faith (in accordance with the statement of beliefs) in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit.
This report was approved by the trustees and signed on its behalf by:
Vander Lourenco,Plinio Ribeiro,Joao Rocha Trustee
Date : 28 November 2025
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ASSEMBLY OF GOD MINISTRY ALLIANCE
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 JANUARY 2025
Independent Examiner’s Report to the Trustees of Assembly Of God Ministry Alliance
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 January 2025 which consists of the statement of financial activities,balance sheet and the related notes
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 report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Name: Sansao Rodrigues
for and on behalf of SJPR Accountants Ltd
Date: 28 November 2025
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ASSEMBLY OF GOD MINISTRY ALLIANCE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JANUARY 2025
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Investments 4 Total Expenditure on: Raising funds 5 Charitable activities 6 Other 8 Total Net income/(expenditure) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 319,108.61 402,868.91 227.95 722,205.47 403,833.31 208,765.10 51,791.75 664,390.16 57,815.31 57,815.31 206,606.07 264,421.38 |
Total Funds 2025 £ 319,108.61 402,868.91 227.95 722,205.47 403,833.31 208,765.10 51,791.75 664,390.16 57,815.31 57,815.31 206,606.07 264,421.38 |
Total Funds 2024 £ 498,189.55 - 200.01 |
|---|---|---|---|
| 498,389.56 | |||
| 336,420.89 191,021.33 10,855.02 |
|||
| 538,297.24 | |||
| (39,907.68) | |||
| (39,907.68) 246,513.75 |
|||
| 206,606.07 |
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ASSEMBLY OF GOD MINISTRY ALLIANCE
BALANCE SHEET
FOR THE YEAR ENDED 31 JANUARY 2025
| Recommended categories by activity Notes Unrestricted funds £ Total Fixed assets Tangible assets 9 57,463.63 Total fxed assets 57,463.63 Current assets Debtors 10 - Cash at bank and in hand 11 252,798.79 Total current assets 252,798.79 Creditors: amounts falling due within one year 12 45,841.04 Net current assets/(liabilities) 206,957.75 Total net assets 264,421.38 Funds of the Charity Unrestricted funds 13 264,421.38 Restricted income funds 13 Endowment funds 13 Total funds 264,421.38 |
Funds 2025 £ Total 57,463.63 57,463.63 - 252,798.79 252,798.79 45,841.04 206,957.75 264,421.38 264,421.38 - - 264,421.38 |
Funds 2024 £ 37,811.26 |
|---|---|---|
| 37,811.26 | ||
| 10,000.00 190,121.11 200,121.11 31,326.30 168,794.81 206,606.07 206,606.07 - - |
||
| 206,606.07 |
The financial statements were approved by the trustees on 28 November 2025 and signed on its behalf by:
Vander Lourenco,Plinio Ribeiro,Joao Rocha Trustee
Date : 28 November 2025
Page 4 of 9
ASSEMBLY OF GOD MINISTRY ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These 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)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Income from donations or grants
Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
1.4 Tax reclaims on donations and gifts
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.
1.5 Investment income
Dividends are included in the Statement of Financial Activities when they are declared at an amount which includes the tax credit recoverable from HM Revenue and Customs.
1.6 Expenditure
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.
Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.
All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.
Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
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1.7 Taxation
The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.
Value added tax is accounted for on an accruals basis.
1.8 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
1.9 Fund accounting
Unrestricted funds are those 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.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
1.10 Tangible fixed assets
Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Name Rate (%) Plant & Machinery 20% Motor vehicles 20% 2. Income from Donations and Legacies Analysis Unrestricted funds £ Donation and gifts 274,005.13 Gift Aid 45,103.48 Total 319,108.61 3. Income from Charitable Activities Analysis Sale of service Total 4. Income from Investments Analysis Unrestricted funds £ Interest income 227.95 Total 227.95 |
Year Method 5Y Straight line 5Y Straight line Total funds 2025 Total funds 2024 £ £ 274,005.13 498,189.55 45,103.48 - 319,108.61 498,189.55 Unrestricted funds Total funds 2025 £ £ 402,868.91 402,868.91 402,868.91 402,868.91 Total funds 2025 Total funds 2024 £ £ 227.95 200.01 227.95 200.01 |
Year Method 5Y Straight line 5Y Straight line Total funds 2025 Total funds 2024 £ £ 274,005.13 498,189.55 45,103.48 - 319,108.61 498,189.55 Unrestricted funds Total funds 2025 £ £ 402,868.91 402,868.91 402,868.91 402,868.91 Total funds 2025 Total funds 2024 £ £ 227.95 200.01 227.95 200.01 |
|---|---|---|
| 498,189.55 | ||
| Total funds 2025 £ 402,868.91 |
||
| 402,868.91 | ||
| Total funds 2024 £ 200.01 |
||
| 200.01 |
2. Income from Donations and Legacies
3. Income from Charitable Activities
4. Income from Investments
Page 6 of 9
5. Expenditure on Raising Funds
| Analysis Unrestricted funds £ Pastoral Services 35,815.40 Staging fund raising events 60,319.02 Advertising, marketing, direct mail and publicity 8,404.94 Rent collection, property repairs and maintenance charges 213,166.69 Total 317,706.05 Support Costs 86,127.26 403,833.31 6. Expenditure on Charitable Activities Analysis Unrestricted funds £ Conference and events expenses 30,915.47 Bank charges 7,968.46 Legal/professional fees 18,193.08 Donations 4,210.47 Printing and stationery 1,685.05 Mission Activities 57,805.31 Total 120,777.84 Support Costs 87,987.26 208,765.10 7. Support Costs Analysis Support Costs Motor and travel expenses Computer expenses General insurance Ofce/General Administrative Expenses Telephone, Fax and Internet Utility Bills Wages and salaries Staf costs Governance Costs Accountants fees |
Total funds 2025 £ 35,815.40 60,319.02 8,404.94 213,166.69 317,706.05 86,127.26 403,833.31 Total funds 2025 £ 30,915.47 7,968.46 18,193.08 4,210.47 1,685.05 57,805.31 120,777.84 87,987.26 208,765.10 Total funds 2025 £ 53,568.42 5,366.92 1,425.70 27,067.84 451.69 9,110.61 72,787.33 2,476.01 1,860.00 |
Total funds 2024 £ 30,018.01 12,297.39 13,292.60 196,328.90 251,936.90 84,483.99 |
|
|---|---|---|---|
| 336,420.89 | |||
| Total funds 2024 £ 81,368.86 7,781.92 8,950.77 4,633.49 1,042.30 - 103,777.34 87,243.99 |
|||
| 191,021.33 | |||
| Total funds 2024 £ 48,817.01 6,617.77 1,578.04 35,780.50 761.20 8,673.50 60,844.55 5,895.41 2,760.00 |
|||
| 174,114.52 171,727.98 |
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8. Other Expenditure
| Analysis Unrestricted funds Total funds 2025 £ £ Depreciation Charge for the Year - Plant & Machinery 18,757.82 18,757.82 Depreciation Charge for the Year - Motor Vehicles 800.00 800.00 Material item expense 32,233.93 32,233.93 Total 51,791.75 51,791.75 9. Tangible Fixed Assets Plant & Machinery £ 9.1 Cost or valuation At 01 February 2024 72,605.73 Additions 39,210.19 Disposals - Revaluations - Transfers - At 31 January 2025 111,815.92 9.2 Depreciation and impairments At 01 February 2024 37,260.22 Charge for the year 18,757.82 Disposals - Revaluations - Transfers - At 31 January 2025 56,018.04 9.3 Net book value At 01 February 2024 35,345.51 At 31 January 2025 55,797.88 10. Debtors: Amounts falling due within one year Prepayments & accrued income Total |
Analysis Unrestricted funds Total funds 2025 £ £ Depreciation Charge for the Year - Plant & Machinery 18,757.82 18,757.82 Depreciation Charge for the Year - Motor Vehicles 800.00 800.00 Material item expense 32,233.93 32,233.93 Total 51,791.75 51,791.75 9. Tangible Fixed Assets Plant & Machinery £ 9.1 Cost or valuation At 01 February 2024 72,605.73 Additions 39,210.19 Disposals - Revaluations - Transfers - At 31 January 2025 111,815.92 9.2 Depreciation and impairments At 01 February 2024 37,260.22 Charge for the year 18,757.82 Disposals - Revaluations - Transfers - At 31 January 2025 56,018.04 9.3 Net book value At 01 February 2024 35,345.51 At 31 January 2025 55,797.88 10. Debtors: Amounts falling due within one year Prepayments & accrued income Total |
Total funds 2024 £ 9,786.42 1,068.60 - |
|
|---|---|---|---|
| 10,855.02 | |||
| Motor Vehicles £ 8,312.00 - - - - 8,312.00 5,846.25 800.00 - - - 6,646.25 2,465.75 1,665.75 Total funds 2024 £ 10,000.00 |
|||
| 111,815.92 | |||
| 37,260.22 18,757.82 - - - |
|||
| 56,018.04 | |||
| 35,345.51 | |||
| 55,797.88 | |||
| 10,000.00 |
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11. Cash at bank and in hand
| Total funds 2025 Total funds 2024 £ £ Barclays Current Account (6916) 252,798.79 190,121.11 Total 252,798.79 190,121.11 12. Creditors: Amounts falling due within one year Total funds 2025 Total funds 2024 £ £ Wages & Salaries Control Account 900.00 2,448.60 Taxation and social security 44,941.04 28,877.70 Total 45,841.04 31,326.30 13. Charity funds 13.1 Details of material funds held and movements during the CURRENT reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds 206,606.07 722,205.47 664,390.16 - - 264,421.38 13.2 Details of material funds held and movements during the PREVIOUS reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds 246,513.75 498,389.56 538,297.24 - - 206,606.07 |
Total funds 2025 Total funds 2024 £ £ Barclays Current Account (6916) 252,798.79 190,121.11 Total 252,798.79 190,121.11 12. Creditors: Amounts falling due within one year Total funds 2025 Total funds 2024 £ £ Wages & Salaries Control Account 900.00 2,448.60 Taxation and social security 44,941.04 28,877.70 Total 45,841.04 31,326.30 13. Charity funds 13.1 Details of material funds held and movements during the CURRENT reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds 206,606.07 722,205.47 664,390.16 - - 264,421.38 13.2 Details of material funds held and movements during the PREVIOUS reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds 246,513.75 498,389.56 538,297.24 - - 206,606.07 |
Total funds 2025 Total funds 2024 £ £ Barclays Current Account (6916) 252,798.79 190,121.11 Total 252,798.79 190,121.11 12. Creditors: Amounts falling due within one year Total funds 2025 Total funds 2024 £ £ Wages & Salaries Control Account 900.00 2,448.60 Taxation and social security 44,941.04 28,877.70 Total 45,841.04 31,326.30 13. Charity funds 13.1 Details of material funds held and movements during the CURRENT reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds 206,606.07 722,205.47 664,390.16 - - 264,421.38 13.2 Details of material funds held and movements during the PREVIOUS reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds 246,513.75 498,389.56 538,297.24 - - 206,606.07 |
Total funds 2024 £ 190,121.11 |
Total funds 2024 £ 190,121.11 |
|---|---|---|---|---|
| 190,121.11 | ||||
| Total funds 2024 £ 2,448.60 28,877.70 |
||||
| 31,326.30 | ||||
| 246,513.75 498,389.56 538,297.24 - |
- | 206,606.07 |
13.1 Details of material funds held and movements during the CURRENT reporting period
13.2 Details of material funds held and movements during the PREVIOUS reporting period
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