2025-03-31-accounts

Chartty ReglstraUon Number: 1142769 Company Registration Number '. 07597348 EVANGELICAL PRESBrrERIAN CHURCH. GHANA A COMPANY UMrrED BY GUARANTEE TRUSTEES. REPORT AND FINANCIAL STAIEMEiirs FOR THE YW ENDEO 31 MMICH 2025

EVANGELICAL PRESBYfERIAN CHURCH. GHANA LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 SUSIE AMA Y5EKPO Ichalrpersonl PHIUP SEWOR BUAKUMA ANNI AYIOA ANTHONY AZANU AKONEFA MENKA GEORGE GA Charlty Numb•r 1142769 Comp•Thy Numb•r 07597348 R•gl•t•r•d omc• 14 BRUNEL CLOSE LOND014 SE19 3AE AKONEFA MENKA

EVANGELICAL PRESBYTERIAN CHURCH. GHANA CONTENTS FOR THE YEAR ENDED 31 MARCH 2025 IbJstee5' Rq)ort ststement of Financial Activitl•s Balance Sheet Notes to the Fln•nclal Statements

EVANGELICAL PRESBYfERIAN CHURCH. GHANA TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financlal stètements for the year ended 31 March 2025. Trust••s' report and flfimcl•l statwnMts The tru5tee5 who are also dlrectors of the charity for the purptsses Of the Compan￿5 P£t 2006. present their report wlth the flnanclal statsmÈnts of the charlty for th• year ended 31 March 2025. The tru5tee5 have adopted the pmv151ons of Accounting and Reportln9 by Charities- Statement of Recommended Prnctlce applicable to charities preparln9 t￿[r accounts in accor¢lante wtth the financial Reportlng Stsndard appllcable in the UK and Rtrpubllc of Ireland IFRS 1021 leffethve I january 20191. OBJECTIVES AND AcnvrnEs jecttvfjs and alms al Pollcle5 and Oblertlves Thé objKts of the Charlty to ￿ c•rrled out for FJbllc Benefft afe".- 11 The advancement of th• Chrtstlan f41th w(Yldwlde In •ccord•n¢e wlth the doctflnes set out In the 5tstement of falth contalned In Schedule 21 the rdlef of poverty Each year our trustee5 our oblectOv•s and •ctl¥ltles to ensure they contlnue to refiert our alms. In caryylng out th15 revlew the tntstees have considered the Charlty Commi5s1on's genernl guidance on Publlc Benefit In pèrtlcular Its supplementary publlc guld•nc• on the •dv•ncement of rellgim for wblic benefft. bl Strat¢gle5 for Khlevlng obl•¢tlves The churrh hos adopted th• followlrvj strntegles for athlevlry the above otyecths.. OirJ•nlsatlon of semlnars In th thurch tMIth provffi 5peakw5 and mlnlstws of f•lth to gukle membtts In varlous asp•¢ts of the Chrlsuan f•lth Support for other ¢h4rltle5 Chrtstlan events Settlng up dlfferent Intemal departm¢nts to mlnlster to the membr5 and outslders In v•r1￿$ ouiTeach•s and famlly rk events and youth artlvltles to affect our commw)lty K#)slilvely Slgnlllant •thltl• Sunday Servke Communlty outr•ach events Provlslon of welfare support for members Openlng of new brnn¢ls Publk b•n•fft The charfty has contlnue(I to provlde bèr*efft¥to the publlc In the mamer describe below. l. Organ151ng Sunday Ser4lc¢ fry rellglous W￿rShIp and teKhlng 2. Organlslng Communlty outreath event5 and Evangdlsm 3. Provlslon of welfare supportfor mtmbeF5 4. Openlng of new branches for spreadlng the g¢x)d news of Jews Chr15t ACHIEVEMENT AND PERPOftI4AIKE ChaTlt•ble actlvltles General CharIta￿e purpoxs The preventlon or rellef of poverty Overseas ald

Religitius aC￿￿ties The tW5tee5 hove declded that at p￿ert. funds &)rJJld be retslned In 8ank5 and Bulldlng Socletles. Any change In 5u¢h banklng atTangement should be agreed by the board. far as posslble. frjnds will be retsined inlnterest bearing accounts. FINANCIAL REVIEW The Commlsslon requires ch•riknes to detemiine and eX￿41n thdr pollcy for reserves. The trust••s have revlewed It5 free reserve policy and h•¥e turned its entire free unwestricted fund into an emeryency fund to el￿ble E P Church to meet its Obligatior￿ In event of a shorthll in Income or sudden upturn in expenditure. Furthennore the trustees meet quarterty to revlew thelr resex¥e level. If the value of the reserves falls below a level unacceptable to the tTU5tees. then approprlate Jttion wlll be taken immedl•tely to rtthfy the sltuauon. sThucruflo. rJOVtRIlAMCE AND MAMAGEMEKr The charlty Is controlled by Its govemlng documen( o deed of tru and Car￿tItuteS a limlteJ COM￿ny. Ilmlted by guarnntee. •s d￿ned by the Companl•s 2006. IPustees' are aPFdnt•d by • resolutlon of eXis￿n9 trustees and COvQPted und•r th• terms of the IFust D••d. Each trustee 15 requlred to assent to the doctrinal basls of the trust. 0ry4nls•tlon•l stnKtsr• The church Is organlsed so that the tnJst•es meet regul•rty to m•na9• Its •ffaI￿. The day to day admln15tratlon of the church Is managed by the trustees. The charlty Is o memb•r of th• E P Chuwrh whlch h•s Its h￿d9￿rterS In Ho. Itit• Il•glon In Ghana.The Charlty's relatlonshlp headquarter5 15 govmed by an 'AgTeernent for C¢)mmon Purpos•s'. Under the Common Purposes 4rnem•nt. the charSty hos agmd to make an annual Contributlon to Ho. headquarters. The trust•es, tAho are •150 the dlwectors for the purpose of ctynpany law, and who served durlng rhe year and up to th• date of ￿9n•turn of the flnanclal statements wer•.. SUSIE AMA TSEKPO (Chairp￿nI PHILIP SEWOR 8UAKUMA ANNI AYIDA ANThONY AZANU AXONEFA MENKA GEORGE GATI The trust*es. who are also the dirertOf5 of Charlty For Evangellcal Presbytertan Church. Ghana for the purpose of company law. are responsible for preparlng the Itustees. Report the financl•l statements In accordance wlth appllcable law ond United Kingdom kcounting Stsnd•rd5 (United Kfingdom Generalty Accepted Accountlng Prncttcel. Compony Law wuires the trustee5 to pwyre flnanclal statements for each flnanclal year which glve a true and falr view of the stste of affarr5 of the charlty and of the incoming I￿￿>U￿e5 and applICa￿On of resources. induding the income arKI expendlture. of the charitsble company for that year. In preparlng these finandal ststernents. the tru5tee5 are requlred to". P¥2of9

• select sultsble accounting pdlcles and then apply them Con￿Sle￿￿. observe the methods and principles in the CharfitTres SORP: make judgements and estimates that are reasonable and prudent state whether applicable UK Accountrng Stsndards have been followed. subject to any materfal departures disclosed and explained Trn the financlal statements.. and prepare the finandal statements on the gdng concem bas15 unle55 It Is Inapproprtate to PTr5ume that the charlty will continue in operation. The trustees re5pon5ible for keepÉng adequate accountSng records that dixlose wSth reasonabl• attur•cy at any time the financlal position of the charfty and enable them to ensu￿ that the flnancial statements comply with the Comp4nles kt 2006. They ère also responsible for ￿fegUardIng the assets of thé ¢h•rity and hence for taklng reasonable steps for thè preventlon and detertton of fraud and other Irregularlto￿. Thls report was apprvved by the trustees arKI 51gr￿d on 115 behir ty. SUSIE AMA TSEKPO Date '. s-/oi/26

EVANGELICAL PRESBYfERIAN CHURCH. GHANA STATEMENT OF FINANCIAL AcfivmES FOR THE YEAR ENDED 31 MARCH 2025 Ufvr•strk￿ fvndg Tr•tal Fund$ 2025 Total Funds 2024 Income ond •ndowm•nts from: Oonabons and leg•cles 158.935 158.935 185.393 Investmen15 14.300 14.300 13.089 oth•r 6.469 6.469 3,612 179.704 179,704 102.094 Ralslng lunds 68.296 68.296 66,153 Chodtable acuvliles 63.652 63.652 69,195 17.662 17.663 13.820 .010 •.610 149,168 Net Income 30,094 52.926 30,0 52.926 R•¢ottclll•tk•Th of fund•: Total funds brought fO￿ard 583,549 583,549 530.624 613.1143 613,043 583.550 PaJe4of9

EVANGELICAL PRESBYfERIAN CHURCH. GHANA BALANCE SHEEr FOR THE YEAR ENDED 31 MARCH 2025 Trt41 Funds 2025 Tot•1 Funds 2024 •rtlvlty xed assets Tanglble assets 280.309 280.479 2aO.309 280.479 Current •ss•ts Cash •t bank 4nd in har io 337.384 305,405 337,384 305.405 Crtdltors: amounts fallln9 due wlthln one year li 4.050 2,336 M•t ¢urr•rt ••Mtsllll•bllltl••) 333.334 303.069 613.fj43 583,548 Pur•d ae th• Ch•rlty Unrestrlcted funds 12 613.643 583.549 ReSt￿rted fvhds 12 Endowment fun(Js 12 Tot•1 fuThd• 613.643 583.549 For the year 31 March 2025 the company was entltled to exem{￿Oft from audlt under sectlon 477 of the Companles Act 2006 relatln9 to small cornpanles. The memb•rs have not rqulred the compony to obt•ln an audlt of Its attounts for the year In questlon In thccordonce wth Se￿On 476. The trustees acknowledge th•lr resp￿Ibl1￿1eJ fvr complylng wlih the requlrements of th• Companles A¢t 2006 wlth respectto accOuntlY￿ rtcortls and the prEparatlon of accounts. These aCCOLFnts have been prepared and dellvered In accordance with the provislon5 4ppllc4ble to companles sublert to the small companies ￿giMe. The flnanclal ststem•nts were approved by the trustees on 14 J•nu•ry 2026 •nd slgned on Its behalf by: SUSIE AMA TSEKPO

EVANGELICAL PRESBYfERIAN CHURCH. GHANA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 l. Accountlng Pollcles The principal accounting policies adopted by the Chaiity. which is a public ber￿ entlty. In the preparatlon of the accounts are as follov•s. 1.1 Basls of preparatloTh These accounts have been prepared under the hlstorlcal cost conventlon, as modlfled by the Incluslon of charltable properties and fixed asset investments and in¥e5tment prDperbes at valua￿On. These •ccounts have been prepared In accordance wlth "Accountlng and Rewtlng by Charltle5.' Statement of Recommended Pracdce appllcable to Chan￿e5 prepartng thelr accounts In accordance wlth the ￿nancIal Reportlng Standard •ppllc•ble In the UK and Aepubllc of IrelaThJ IFRS 1021" leffectlve l J&nuary 20191 (cha￿tIeS SORP IFRS 10211. the Flnanclal Reportlng Standard appllcable In the UK and ftepubllc of Ireland IFRS 1021 and the Charltles Act 2011. These Kcounts are presented In pour)d5 5terflng and rnunded to the ne•rE5t pound. 1.2 Golng ¢on¢•rn The Trustees hove prepared financial projectlons. taklng Into ClM)slderntlon the tunent economlc condltlons and hav•, at the tbm• of approvlng these accounts. • reasonable expectadon that the charlty has adequate resources to contlnue In operatlonal exlstence for the foreseeable fvturE. Thus they contlnue to adopt the golng concern ba51s of ouritln9 In prep•rfng the •ccounlS. 2. Income from Donatlons and Legacles An•tyl• Total fund 1025 Tot•1 fund• 2024 Annual Harvest Incor 3.658 3,658 5.227 Church Annual Due5 8.902 8,902 8.951 Deposlt accourt Int•rnst Sundry Incom• & Donatlo Tlthes offe￿￿9 &Thanksglvlng 3.379 22,576 120,420 3.379 22,576 120.420 5,880 22,242 143,093 158.935 158.935 185.393 3. I￿orne from Inv￿rnents Anatysl Totsl fund• 2023 Total fvnds 2024 Rents recefved 14,300 14,300 13,089 14,300 14,3110 13.089 4. Other Incom• T¢•1 fvftd* 2023 Ibtal fuThd8 2024 Church Groups Incorr 6.469 6.469 3.612 6A69 3.612 Page6of9

1. Expendlture on Ralslng Funds An•tysls Total funds 2025 Total fvnd8 2024 Rent & Other Expenses Stlpend5 and Allowance )n5iting Mlnister5 Expense5 General Church Expense5 Printlno Post & Reprt4Juc¥on Website Hostin9 & ￿ Services Fllght and Travel for Cler9y Accomm¢xlation & C4terOng Awards and Appreciatlon5 Bank charye5 and Int•r•st 25.753 25.753 21.192 750 750 3,741 4,350 11,727 6.289 6.289 15.108 15.108 905 905 848 4.251 4.251 7.285 10,608 5.154 4.894 4.894 10.050 io.oso 800 296 296 448 68,296 66.153 Support Costs 60.196 68.296 66,153
2. Expondlture on Charltable Artlvltles An•ly•l• Tot•1 fund• 2025 Tbtsl lund• ?014 Welf•r• Support & ExperHes DOna￿onS to other socletles 50.093 50,093 20,288 2.718 2.718 9,127 61.938 1.714 36,730 9.417 Presbytery 9.127 61.938 1.714 66.435 2.760 Support Cl￿5 63.652 63.632 69.195
3. Support Costs 7btal 2025 Ibtl 2024 An•tyl• Support Co•ts Gov•rn•nc• Co•ts Accountancy and le9ol fees 1.714 2,760 1.714 2,760

4. Other Expendltur• Tot•1 funds 2025 Tot•1 fvnds 2024 An•fyd• Churth Group Expenses Soclal Expense5 Church Equlpment Depred4tlc 9.256 9.256 5,901 8.236 8,236 7.692 170 170 227 17.662 17.662 13.820

5. Tanglble Flxed Assets chU￿h Bulldlngs Equlpm•fit Cost 9.1 Cost or valuatl¢• 01 April 2024 279.799 8.555 Aldldons Dlsposals Revaluation5 Transfer5 At 31 March 2025 279.7 8.555 9.2 D•pY•cl•tlon and ImpalrnMnts At 01 April 2024 7,875 Charge for the year 170 D15POsals Rev41uatlons Tr•rthrs At 31 March 2025 9.3 N•t Ix)ok ￿1￿• At 01 Aprll 2024 279.799 680 At 31 March 2025 27•.799 510

6. Cash at bank and In hand Total lund• 202S Tot•1 funds 2024 Bank kcount 11383868 Bank ActtsLbnt 11383876 Bank Account 84025568 Bank MM 50822809 count 81698550 Account 43778428 Account 73810992 54.878 30.420 77,198 135,737 27,101 1,815 10.235 46.918 17.186 76.207 131.292 25.slo 1.682 6.610 337.384 305.405

7. Cr•dltors: Amounts falllng due wlthln one year funds 2015 Ttstsl funds 2024 crued expenses 4.050 2.336 2,336 4.050 P¥8of9

8. Charlty funds 12.1 D¢tslls of materlal funds held and n￿Vern•nts durlng the CURREKf reportlng perfod Fund Fund b•lanc•s b•l•n brought forw•rd G•ln• and Fund nmm•s forward Unr•strlct•d fund 530.624 G•n•rnl Fund 52.925 12.2 Detslls of matsrlal funds hold and movomonts durlng the PREVIOUS rnportlng 179.705 149.611 560,718 52.925 Fund b•￿ne•¥ I￿o￿9ht fon¥•nl Pund bal•nc•s G•ln• and n4m foTh•nl fundx General Amd 202.093 149.168 52.925 330.024 530,624