2025-06-30-accounts - World Wide Missionary Movement Of UK

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REGISTERED COMPANY NUMBER: 06578570 (England and Wales) REGISTERED CHARITY NUMBER: 1142669

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

WORLD WIDE MISSIONARY MOVEMENT OF UK (A COMPANY LIMITED BY GUARANTEE)

Siva Yogan & Co Ltd Chartered Accountants 3 Ilex House 94 Holly Road Twickenham TW1 4HF

WORLD WIDE MISSIONARY MOVEMENT OF UK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

		Page
Reference and Administrative Details		1
Report of the Trustees	2	to	3
Independent Examiner's Report		4
Statement of Financial Activities		5
Statement of Financial Position	6	to	7
Notes to the Financial Statements	8	to	15
Detailed Statement of Financial Activities	16	to	17

WORLD WIDE MISSIONARY MOVEMENT OF UK

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 JUNE 2025

TRUSTEES	Ms E Bolivar Morales
	Ms L J Bolivar Morales
	Rev. R C Riojas Ayala
COMPANY SECRETARY	Ms E Bolivar Morales
REGISTERED OFFICE	26 Squirrels Close
	Swanley
	BR8 7FF
PRINCIPAL ADDRESS	26 Squirrels Close.
	Swanley
	BR8 7FF
REGISTERED COMPANY	06578570 (England and Wales)
NUMBER
REGISTERED CHARITY	1142669
NUMBER
INDEPENDENT EXAMINER	Siva Yogan & Co Ltd
	Chartered Accountants
	3 Ilex House
	94 Holly Road
	Twickenham
	TW1 4HF

Page 1

WORLD WIDE MISSIONARY MOVEMENT OF UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. 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 Republic of Ireland (FRS 102) (effective 1 January 2019).

STRATEGIC REPORT

Achievements and performance

Charitable activities

The charity's objects are for the public benefit and are to advance the Christian faith in accordance with the Statement of beliefs appearing in the schedule to the Articles of Association of the company, in London and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit and to fulfill such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Charity.

Financial review

Financial position

The charity had a surplus of £323 for the year (surplus for the year ended 2024- £1,995). The details are given in the statement of financial activities pages 5 to 15.

Financial and risk management objectives and policies

Management

The directors/company secretary and trustees named on page 1 have served throughout the year. The Articles of Association of the company govern the appointment of the directors/trustees.

They do not have any beneficial interests in the company. The liability of each director is a maximum of £10.00. All directors and company secretary of the company are trustees of the charity.

Induction and training

All trustees are familiar with the work of the charity. Considering the nature of the charity, it was considered not necessary to attend any training courses, but guidance was given to all trustees how to access Charity Commission web site and extract various information and guidance.

Risk management

The trustees review the financial systems on a regular basis. The trustees are confident that the members will provide sufficient resources in order to carry on the church activities.

Future plans

The trustees consider income will increase over the future year.

to have our own internet radio and live-stream (internet video programme) to accomplish our objectives
to establish branches in London and other cities
to work with other charities and provide accommodation and food for homeless

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The company was incorporated on the 28 April 2008. The Articles of Association and was amended on 21 April 2011 and registered on the 31 May 2011. The charity company is governed by the Memorandum and Articles of Association. The company obtained its charitable status on the 1 July 2011.

Organisational structure

The charity company has three trustees, one is the chairman, the other is treasurer and the third trustee is the company secretary.

Page 2

WORLD WIDE MISSIONARY MOVEMENT OF UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Related parties

An employee who conducts the church activity is also a trustee.

FUNDS HELD AS CUSTODIAN FOR OTHERS

Rev. Roberto Carlos Riojas Ayala holds the motor vehicle of the charity as a custodian and is held in trust for the charity.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 25 March 2026 and signed on the board's behalf by:

Rev. R C Riojas Ayala - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WORLD WIDE MISSIONARY MOVEMENT OF UK

Independent examiner's report to the trustees of World Wide Missionary Movement Of UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 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.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

M. Sri Ragavan FCA, FCCA, BFP, ACMA, CGMA.

Siva Yogan & Co Ltd Chartered Accountants 3 Ilex House 94 Holly Road Twickenham TW1 4HF

25 March 2026

Page 4

WORLD WIDE MISSIONARY MOVEMENT OF UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

2025 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 95,518 Investment income 4 60 Total 95,578 EXPENDITURE ON Charitable activities 5 Church services 95,255 NET INCOME 323 RECONCILIATION OF FUNDS Total funds brought forward 2,392 TOTAL FUNDS CARRIED FORWARD 2,715	2024 Total funds £ 95,843 27
	95,870
	93,875
	1,995 397
	2,392

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 5

WORLD WIDE MISSIONARY MOVEMENT OF UK

STATEMENT OF FINANCIAL POSITION 30 JUNE 2025

2025
Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
13
3,860
CURRENT ASSETS
Debtors
14
4,904
Cash at bank
5,569
10,473
CREDITORS
Amounts falling due within one year
15
(4,825)
NET CURRENT ASSETS
5,648
TOTAL ASSETS LESS CURRENT
LIABILITIES
9,508
CREDITORS
Amounts falling due after more than one year
16
(6,793)
NET ASSETS
2,715
FUNDS
18
Unrestricted funds:
General fund
2,715
TOTAL FUNDS
2,715

2024
Total
funds
£
7,720
1,904
6,705
8,609
(4,558)
4,051
11,771
(9,379)
2,392
2,392
2,392

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

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WORLD WIDE MISSIONARY MOVEMENT OF UK

STATEMENT OF FINANCIAL POSITION - continued 30 JUNE 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 25 March 2026 and were signed on its behalf by:

Rev. R C Riojas Ayala - Trustee

Ms L J Bolivar Morales - Trustee

The notes form part of these financial statements

Page 7

WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 26 Squirrels Close, Swanley, BR8 7FF.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on cost Fixtures and fittings - 25% on cost Motor vehicles - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

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WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

2. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

The interest element of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at the present value of future payments

Limited by guarantee

The company is limited by guarantee. The liability of members, in case of winding up, is limited to a sum not exceeding £10 per each member.

3. DONATIONS AND LEGACIES

Offerings at church Tithes at church Donations	2025 £ 14,049 53,451 28,018 95,518	2024 £ 11,116 62,273 22,454
		95,843

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WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

4. INVESTMENT INCOME

2025 £ Bank interest receivable 60 5. CHARITABLE ACTIVITIES COSTS Direct Support Costs (see costs (see note 6) note 7) £ £ Church services 94,115 1,140 6. DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 £ Trustees' remuneration 10,800 Staff costs 9,210 Rent payable 33,186 Rates and water 715 Telephone 1,233 Postage and stationery 25 Advertising 267 Sundries 81 Rapairs and maintenance 4,092 Pastor's expenses 18,829 Travel and subsistence 2,638 Donations 5,726 Courses books and periodicals 398 Computer running cost 1,410 Depreciation 3,860 Interest payable and similar charges 1,645 94,115 7. SUPPORT COSTS Governance Finance costs £ £ Church services 15 1,125	2024 £ 27 Totals £ 95,255	2024 £ 27
	2024 £ 9,075 7,099 19,623 - 1,480 387 43 75 1,883 35,353 3,656 6,380 1,156 457 4,246 1,464
	92,377
	Totals £ 1,140

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WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

7. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Support costs, included in the above, are as follows:
	2025	2024
	Church	Total
	services	activities
	£	£
Bank charges	15	29
Independent examiner’s fees	560	560
Sundries	34	34
Accountancy-payroll fees	531	875
	1,140	1,498

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets Other operating leases 9. INDEPENDENT EXAMINER'S Independent examiner’s fees 10. TRUSTEES' REMUNERATION AND BENEFITS Trustees' salaries	2025 £ 3,860 33,186 2025 £ 560 2025 £ 10,800	2024 £ 4,245 19,623	2024 £ 4,245 19,623
			2024 £ 560
			2024 £ 9,075

Trustees' expenses

The remuneration paid to the trustee, who conducts the church services, amounted to £10,800 (2024£9,075).

A trustee and his expenses are met by the charity company amounting for £18,828 (2024-£35,353) for his accommodation and travel costs in providing church services.

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WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

11.
STAFF COSTS
Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Employees
No employees received emoluments in excess of £60,000.
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Charitable activities
Church services
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD

2025
2024
£
£
19,873
16,140
137
34
20,010
16,174
2025
2024
2
2
Unrestricted
funds
£
95,843
27
95,870
93,875
1,995
397
2,392

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WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

13. TANGIBLE FIXED ASSETS

Plant and machinery £ COST At 1 July 2024 and 30 June 2025 2,289 DEPRECIATION At 1 July 2024 2,288 Charge for year - At 30 June 2025 2,288 NET BOOK VALUE At 30 June 2025 1 At 30 June 2024 1	Fixtures and fittings £ 13,520 13,520 - 13,520 - -	Motor vehicles £ 15,438 7,719 3,860 11,579 3,859 7,719	Totals £ 31,247
			23,527 3,860
			27,387
			3,860
			7,720

The net book value of tangible fixed assets includes £3,859 (2024-£7,719) in respect of assets held under finance leases or hire purchase contracts. The depreciation change in respect of such assets amounted to £3,860 (2024-£3,860) for the year.

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Hire purchase (see note 17) Social security and other taxes Other creditors Accrued expenses	2025 £ 4,904 2025 £ 2,586 - 1,678 561 4,825	2024 £ 1,904
		2024 £ 2,309 27 1,628 594
		4,558

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WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

16.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
					2025	2024
					£	£
	Hire purchase (see note 17)				6,793	9,379
17.	LEASING AGREEMENTS
	Minimum lease payments under hire purchase fall due as follows:
					2025	2024
					£	£
	Net obligations repayable:
	Within one year				2,586	2,309
	Between one and five years				6,793	9,379
					9,379	11,688
18.	MOVEMENT IN FUNDS
					Net
				movement		At
		At	1.7.24	in funds		30.6.25
			£		£	£
	Unrestricted funds
	General fund		2,392		323	2,715
	TOTAL FUNDS		2,392		323	2,715
	Net movement in funds, included in the above are as follows:
		Incoming		Resources		Movement
		resources		expended		in funds
			£		£	£
	Unrestricted funds
	General fund	95,578		(95,255)		323
	TOTAL FUNDS	95,578		(95,255)		323
	Comparatives for movement in funds
					Net
				movement		At
		At	1.7.23	in funds		30.6.24
			£		£	£
	Unrestricted funds
	General fund		397		1,995	2,392
	TOTAL FUNDS		397		1,995	2,392

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WORLD WIDE MISSIONARY MOVEMENT OF UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

18. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	95,870	(93,875)	1,995
TOTAL FUNDS	95,870	(93,875)	1,995

A current year 12 months and prior year 12 months combined position is as follows:

		Net
		movement	At
	At 1.7.23	in funds	30.6.25
	£	£	£
Unrestricted funds
General fund	397	2,318	2,715
TOTAL FUNDS	397	2,318	2,715

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	191,448	(189,130)	2,318
TOTAL FUNDS	191,448	(189,130)	2,318

19. RELATED PARTY DISCLOSURES

A employee who conducts the church activity is also a trustee. He was paid a salary of £10,800 (2024: £9,075) and provided with costs £18,828 (2024: £35,353). His wife was paid £7,800 (2024: £7,065) in assisting his church activities.

His expenses are met by the charity are as below:

Rent £7,800 (2024: £20,000) Council tax and utilities £4,564 (2024: £3,615) Travel costs in providing church services £6,464 (2024: £11.738) Total £18,828 (2024: £35,353).

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WORLD WIDE MISSIONARY MOVEMENT OF UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

	2025	2024
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Offerings at church	14,049	11,116
Tithes at church	53,451	62,273
Donations	28,018	22,454
	95,518	95,843
Investment income
Bank interest receivable	60	27
Total incoming resources	95,578	95,870
EXPENDITURE
Charitable activities
Trustees' salaries	10,800	9,075
Wages	9,073	7,065
Pensions	137	34
Rent payable	33,186	19,623
Rates and water	715	-
Telephone	1,233	1,480
Postage and stationery	25	387
Advertising	267	43
Sundries	81	75
Rapairs and maintenance	4,092	1,883
Pastor's expenses	18,829	35,353
Travel and subsistence	2,638	3,656
Donations	5,726	6,380
Courses books and periodicals	398	1,156
Computer running cost	1,410	457
Fixtures and fittings	-	386
Motor vehicles	3,860	3,860
Hire purchase interest	1,645	1,464
	94,115	92,377
Support costs
Finance
Bank charges	15	29
Governance costs
Independent examiner’s fees	560	560
Sundries	34	34
Carried forward	594	594

This page does not form part of the statutory financial statements

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WORLD WIDE MISSIONARY MOVEMENT OF UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

	2025	2024
	£	£
Governance costs
Brought forward	594	594
Accountancy-payroll fees	531	875
	1,125	1,469
Total resources expended	95,255	93,875
Net income	323	1,995

This page does not form part of the statutory financial statements

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