Charity number: 1199725 

Apostolic Church of Fellowship CIO 

Trustees Report and Accounts For the year ended 

31 March 2025 



## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

|Contents|Page|
|---|---|
|References and administrative Details|1|
|Trustees Report|2/7|
|Independent Examiner’s Report|8/9|
|Statement of financial activities|10|
|Statement of assets and liabilities|11/12|
|Notes to the Financial Statements|13/18|





## References and administrative Details 

Trustees Bishop Keith McKoy (Chair) Overseer Maralyn McKoy-trustee Minister Marcia Haughton-trustee Elder Trevor Haughton-trustee 

## Charity Information 

Principal address: Kingston Road Community Hub Kingston Road Manton Worksop Nottinghamshire S80 2UH Banker CAF Bank ltd 25 kings Hill Avenue kings Hill West Malling Kent ME19 4JQ Independent Examiner[Modest & Co Financial Services Ltd ] 189 Greenhill Avenue Sheffield S8 7TJ 

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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

## **Trustees Report** 

The trustees present their report with the financial statements of the charity for the year ended 31 March 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 and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## Introduction 

Apostolic Church of Fellowship was incorporated as a Charitable Incorporated Organisation on 1 August 2023. This decision was driven primarily by the desire to take advantage of the separate legal personality and limited legal liability for Trustees. 

## Aims and purposes 

Apostolic Church of Fellowship has the responsibility of promoting the Oneness Apostolic Faith, primarily but not exclusively within Worksop and the surrounding area, evangelism, Outreach, social and community. 

Apostolic Church of Fellowship worship services are through scriptures, preaching, teaching, prayer, singing and music. 

## Objectives and Activities 

Apostolic Church of Fellowship is committed to ensuring that as many people as possible come to worship at the church and to become part of the community of Worksop and the surrounding area. 

## Achievements and Performances 

Apostolic Church of Fellowship is Part of the Fellowship of Churches under Fellowship Ministries Of Jesus Christ Apostolic, we organise weekly services, both in the sanctuary and online for the church members and the general public. 

The services involve prayers, Bible study, interactive discussions, and worship. These services are also open to the general public. We also carried out activities for the Youth and Young Adults Ministry (weekly), the Women’s Ministry (monthly) and the Men’s Ministry (also monthly). 

In addition, we have made some achievements in line with our 2024/2025 church annual strategic plans as follows: 

## 1 Spiritual Growth & Discipleship 

Increased weekly Bible study attendance by 50%, fostering deeper scriptural understanding. Launched a New Believers’ Class, helping 5+ new members grow in their faith. Held a 3-day revival conference, with testimonies of spiritual renewal and healing. 

## 2. Evangelism & Outreach 

Conducted monthly street ministry, reaching over 10 people with the Gospel. Hosted a community outreach event, distributing 10 + food packages to families in need. Saw 3 people baptised in Jesus’ Name and 4 received the Holy Ghost through outreach efforts. 

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31 March 2025 

## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 

## **Trustees Report (continued)** 

## 3. Church Growth & Development 

Welcomed 3 new members into the church family. Upgraded our sound and media system to improve worship and online services. Expanded our children’s and youth ministry, adding Sunday School classes and activities. 

## 4. 

## Missions & Global Impact 

Supported two international missionaries through financial and prayer support. Partnered with a local shelter, providing volunteers for quarterly service projects. Collected and sent 30 Bibles to an overseas Apostolic mission field. 

## 5. Financial Stewardship & Sustainability 

Successfully raised £2,000 through fundraisers for building improvements. Implemented a digital giving platform, making tithes and offerings more accessible. Reduced church expenses by 10% through better financial planning. 

## 6. Fellowship & Church Community 

Hosted a Family and Friends Day, bringing in over 30 visitors to the church. Organised a church retreat, strengthening faith and relationships among members. Launched a women’s and men’s ministry, providing spiritual support and mentorship. 

7.     We undertook Safeguarding 

## Future Plans 

At ACF, we are committed to growing in faith, reaching our community, and fulfilling the Great Commission through the power of the Holy Spirit. As we look to the future, our vision is guided by prayer, biblical teaching, and a deep love for God and His people. 

## 1. Spiritual Growth & Discipleship 

Strengthen our Bible study and discipleship programs to equip members for a deeper relationship with Christ. 

Develop mentorship initiatives for new believers to foster spiritual maturity. 

Increase prayer meetings and fasting initiatives to seek God's direction. 

## 2. Evangelism & Community Outreach 

Expand our evangelistic efforts through local outreach, street ministry, and home Bible studies. 

Establish a community service program to assist those in need, including food drives, clothing donations, and counselling services 

Engage in digital ministry through social media, live-streamed sermons, and online Bible studies to reach a broader audience. 

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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 

## 31 March 2025 

## **Trustees Report (continued)** 

## **3 Church Growth & Development** 

**Work towards acquiring a larger worship space or improving current facilities to accommodate future growth.** 

## **Implement structured leadership training programs to empower emerging church leaders** 

## **Strengthen fellowship opportunities through church events, retreats, and youth programs.** 

## **4. Missionary Support & Global Impact** 

Support Apostolic missionaries and church planting efforts locally and abroad 

Organise mission trips to spread the gospel beyond our immediate community. 

Partner with other Apostolic churches and organisations to further the Kingdom of God. 

## **5. Financial Stewardship & Sustainability** 

Encourage faithful giving and wise financial management to support church ministries. 

Explore fundraising efforts to support building projects, community programs, and mission work. 

Develop business initiatives or vocational programs that align with biblical principles to create financial stability 

As we step into the future, we remain faithful to our Apostolic heritage, standing firm in the Word of God and the power of the Holy Ghost. We believe that God has great plans for ACF, and we eagerly anticipate the revival, transformation, and blessings that lie ahead. 

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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

## **Trustees Report (continued)** 

## Statement of Trustees` responsibilities 

The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: 

- ➢ Select suitable accounting policies and apply them consistently 

- ➢ Observe the methods and principles of the Charities SORP; 

- ➢ Make judgements and accounting estimates that are reasonable and prudent 

- ➢ State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- ➢ Prepare the financial statements on the going concern basis unless it is inappropriate to do so. 

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities. 

## Structure, Governance and Management 

The Church is governed by an Approved Governing Document. Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ and following a mode of baptism as per Acts 2v38. 

Trustee meeting takes place throughout the year and has responsibility for the overall policy of the church. In accordance with the Constitution, the trustees, who together with the Pastor, Church Secretary and Treasurer, are responsible for the day to day running of the church’s work, and the financial and legal aspects of the charity. All trustees are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective. 

Relevant matters may be submitted to the General Congregational Church meeting by the Trustees for guidance or may be raised by members in General Congregational Church meeting for further consideration by the Trustees. The Constitution permits decisions to be made at a General Congregational Church meeting by a simple majority; The Apostolic Church of Fellowship seeks to work by consensus wherever possible. 

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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 

## 31 March 2025 

## **Trustees Report (continued)** 

## Public Benefit 

The trustees have considered the guidance produced by the Charity Commission on 

the provision of public benefit and they confirm that public benefit has been provided 

By:-. 

- ➢ Providing regular public worship open to all 

- ➢ Providing sacred space for personal prayer and contemplation 

- ➢ Conducting pastoral work including visiting the sick and the bereaved 

- ➢ Teaching Christianity through sermons and Bible studies. 

- ➢ Promoting the whole mission of the church through activities for senior citizens, parents and toddlers and other special needs groups 

## Financial Review 

Total receipts on ordinary unrestricted funds were £22,309-2025(£20,235-2024) and are detailed in the financial statements. 

£28,195-2025(£21,117-2024) was spent to provide the Christian ministry. 

The net result for the year was a loss of (£5,886-2025) and (-£882-2024 ) and adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31 March 2025 for unrestricted and restricted funds totalled £66,469(£72,355-2024 ) 

## Reserves policy 

It is the Apostolic Church of Fellowship`s  policy to maintain reserve in liquid funds. These are for use in the future projects supporting the charity’s objectives. 

## Risk Management 

The trustees have examined the major risks which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. 

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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 

## 31 March 2025 

## **Trustees Report (Continued)** 

## Plans for the future 

- ➢ Continue to develop the services offered 

## Approved by the Trustees and signed on its behalf by: 

Overseer Maralyn McKoy-Trustee 

**January 2026** 

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Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

## Independent examiner’s report to The Apostolic Church of Fellowship CIO 

I report on the accounts of the charity for the **Period from 1 April 2024 to 31 March 2025** 

which are set out on pages 10 to 18. 

## Respective responsibilities of the Committee and the examiner 

The trustees are responsible for the preparation of accounts. The  trustees consider that an audit is not required for this year section 144(2) of the charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to: 

- Examine the accounts under section 145 of the 2011 Act. 

- Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and 

- State whether particular matters have come to my attention 

## Basis of independent examiner`s report 

My examination was carried out in accordance with the General Directions given by the Charity Commission. 

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a `true and fair view` and the report is limited to those matters set out in the statement below. 

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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

## Independent examiner’s statement 

In connection with my examination, no matter has come to my attention: 

- (1) Which gives me reasonable cause to believe that in any material respect the requirements: 

   - to keep accounting records in accordance with section 145 of the 2011 Act; and 

   - to prepare financial statements,, which accord with the accounting records and comply with the requirements of the 2011 Act and with the principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 

have not been met; or 

- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Donovan St H Modest, HND (Business Studies - Accounting), ACG, CIMA Adv Dip MA, CeMAP Modest & Co Financial Services Ltd 

189 Greenhill Avenue, Sheffield, S8 7TJ January 2026 

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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

|**Statement of Financial Activities**|||||
|---|---|---|---|---|
||Notes|**Unrestricted**|**Total**|**Total**|
|||**Fund**|||
||||**Funds**|**Funds**|
|||**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|
|**INCOME AND ENDOWMENTS FROM**|||||
|Donation and legacies|**2**|21,141|21,141|11,503|
|Other Income|**3**|450|450|8,047|
|Investment Income|**4**|718|718|685|
|Total incoming Resources||22,309|22,309|20,235|
|**Resources Expended**|||||
|Charitable Expenditure|**5**|**28,195**|**28,195**|21,117|
|**Total Resources Expended**||**28,195**|**28,195**|21,117|
|**Net Incoming Resources**||**(5,886)**|**(5,886)**|(882)|
|**Reconciliation of funds**|||||
|**Funds brought forward**||**72,355**|**72,355**|**73,237**|
|**Funds carried forward**||**66,469**|**66,469**|**72355**|



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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 

## 31 March 2025 

|**Balance Sheet as at 31 March 2025**|||||
|---|---|---|---|---|
|||**2025**||**2024**|
||**Notes**|**£**|**£**|**£**|
|**Fixed Assets**|||||
|Tangible Assets|**10**||**5,016**|**5,803**|
|Total Fixed Assets|||||
|Current Assets|||||
|Cash at Bank and in hand||**46,454**||**48,962**|
|Debtor|**7**|**11,437**||**11,437**|
|Accounts Receivable|**8**|**16,970**||**15,391**|
|Total Current Assets||**74,861**||**75,790**|
|Liabilities|||||
|Creditors falling due within one year|**9**|**13,408**||**9,238**|
|Net Current assets|||**61,453**||
|Total Assets less Current Liabilities||||**72,355**|
|Total Net assets|||**66,469**|**72,355**|
|**Funds of the charity**|||||
|Unrestricted Funds|||**66,469**|**72,355**|
|Total**Funds**|||**66,469**|**72,355**|



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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

The notes on pages 13 to 18 form part of these financial statements Approved by the board Trustees and signed on its behalf by: 

Overseer Maralyn McKoy- Trustee January 2026 

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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

## **Notes to the financial statements for Period from 1 April 2024 to 31 March 2025** 

## **1 Accounting Policies** 

## **a) Basis of preparation of financial statements** 

The financial statements have been prepared under the historical cost convention 

## **b) Income and Expenditure** 

All income and expenditure is accounted for on an accrual basis. 

## **c) Fund Accounting** 

The unrestricted funds are available for use at the discretion of the 

Trustees in furtherance of the general objectives of the 

Charity. 

There are no restricted funds held by the Charity 

## **d) Tangible fixed assets** 

Tangible fixed assets are stated at cost less depreciation. 

Fixed assets are capitalised in the accounts where their initial cost is a value of £200 and greater, items lower than this amount are expended through the Statement of Financial Activities. 

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: 

Freehold property not provided Building improvement 4% straight line Plant & Machinery 10% straight line Fixtures & Fittings 20% straight line Office Equipment 20% straight line Audio Visuals 10% straight line Laptops & Computers 20% straight line Motor Vehicle                                                         25% reducing balance basis 

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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

## **Notes to the financial statements for Period from 1 April 2024 to 31 March 2025** 

## 2 Donation and Legacies 

||**Unrestricted**|**Total**||**Total**|
|---|---|---|---|---|
||**Funds**||||
|||**Fund**||**Fund**|
||**31 March**|**31 March**|1August 2023||
||**2025**|**2025**||to 31 March|
|||||2024|
||**£**|**£**||**£**|
|Donations &|**21,140**|**21,140**||**11,503**|
|Offering|||||
|**Total**|**21,140**|**21,140**||**11,503**|
|**3. Other Charitable**|**Activites**||||
||**Unrestricted**|**Total**||**Total**|
||**Funds**||||
|||**Fund**||**Fund**|
||**31 March**|**31 March**||1August|
||**2025**|**2025**||2023|
|||||to 31 March|
|||||2024|
||£||£|£|
|Gift Aid||||5,959|
|Fundraising &|||||
|Sponsorship|||||
|Other income|450|450||2,088|
|**Total**|**450**|**450**||**8,047**|



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Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

## **Notes to the financial statements for Period from 1 April 2024 to 31 March 2025** 

## **4. Investment Income** 

||**Unrestricted**|Total|Total|
|---|---|---|---|
||**Funds**|Fund|Fund|
||**31 March**|**31 March**|1August 2023|
||**2025**|**2025**|to 31 March|
||||2024|
||**£**|**£**|**£**|
|Interest Received|718|**718**|685|
|**Total**|**718**|**718**|**685**|



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Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

## **5. Analysis of expenditure on charitable activities** 

||Unrestricted|Total|Total|
|---|---|---|---|
||Funds|Funds|Funds|
||**31 March 2025**|**31 March**|1August 2023|
|||**2025**|to 31 March|
||||2024|
||£|£|£|
|Administration|510|510|271|
|Communication Cost|3,663|3,663|2,136|
|Depreciation on tangible assets: Owned|787|787|787|
|by the Charity||||
|Financing cost|99|99|55|
|Insurance|949|949|861|
|Utilities|4,699|4,699|4,954|
|Computer & Software|1,660|1,660|233|
|Independent Examination|690|690|520|
|Legal & Professional Fees|2,119|2,119|463|
|Mission & Ministry Cost|1,474|1,474|2,581|
|Evangelism & Outreach|2,175|2,175|-|
|Supplies & Services|960|960|-|
|Property Expenses|5,793|5,793|3,992|
|Equipment Purchase/ Repairs/|568|568|66|
|Maintenance||||
|Marketing & Advertising|318|318|110|
|Transportation/Travel|229|229||
|Training & Short Courses|||170|
|Miscellaneous Expenses|1502|1502|100|
|Exceptional Item|-|-|3817|
|**Total**|**28,195**|**28,195**|**21,117**|



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Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 31 March 2025 

## **Notes to the financial statements for Period from 1 April 2024 to 31 March 2025** 

## 6. **Remuneration of Trustees** 

There was no trustee`s remuneration or benefits for the year ended 31 March 2025 Trustees` expenses There was no trustee`s expenses paid for the year ended 31 March 2025. 

## **7. Debtor** 

|||**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
|**Trade Debtor**|**-**||**11,437**|
|**Tota**|**-**||**11,437**|



## **8. Accounts Receivable** 

|**Accounts Receivable**|||
|---|---|---|
||**2025**|**2024**|
|**Accruals**|**16,970**|**15,391**|
|**Total**|**16,970**|**15,391**|



## **9. Creditors: amounts falling due within one year** 

||**2025**|**2024**|
|---|---|---|
||£|£|
|Independent examination fees (Accountant)|**690**|**520**|
|Trade Creditor|**-**|**8,718**|
|**Total**|**690**|**9,238**|



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## Apostolic Church of Fellowship CIO Trustees Report and Accounts For the year ended 

## 31 March 2025 

## **Notes to the financial statements for Period from 1 April 2024 to 31 March 2025** 

## **10. Tangible Fixed Assets** 

||Freehold|Property|Building|Improvemen|ts|Plant &|Machinery|Fixtures/|fittings|/Furniture|Office|Equipment|Audio|Visuals|Computer|& Laptops|Total|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**£**|||**£**||**£**|||**£**||**£**||**£**||£|**£**|
|**Cost**||||||||||||||||||
|1April 2024||-||**2,586**||**718**||||**553**|**2,258**|||**475**||-|**6,590**|
|Additions||-|||-||-|||-||-||-||-|-|
|Surplus on||-|||-||-|||-||-||-||-|-|
|revaluation||||||||||||||||||
|Disposal||||||||||||||||||
|At 31 March||-||**2,586**||**718**||||**553**|**2,258**|||**475**||**-**|**6,590**|
|2025||||||||||||||||||
|**Depreciation**||||||||||||||||||
|1April 2024||-|||**104**||**72**|||**111**|**452**|||**48**||-|**787**|
|**Charge for**||-|||**104**||**72**|||**111**|**452**|||**48**||-|**787**|
|**the year**||||||||||||||||||
|**On disposals**||||||||||||||||||
|At 31 March||-|||**208**|**144**||||**222**|**904**|||**96**||-|**1,574**|
|2025||||||||||||||||||
|**Net book**||||||||||||||||||
|**value**||||||||||||||||||
|At 31 March||||**2,378**||**574**||||**331**|**1,354**|||**379**||-|**5,016**|
|2025||||||||||||||||||
|At 31 March||-||**2,482**||**646**||||**442**|**1,806**|||**427**||-|**5,803**|
|2024||||||||||||||||||



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