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2025-09-30-accounts

Charity No: 1144631

FLAME PENTECOSTAL CHURCH OF CHERUB SERAPHIM MOVEMENT BIRMINGHAM

TRUSTEES REPORT AND FINANCIAL STATEMENTS

For the year ended 30th September 2025

1

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT
Statement of Financial Activities (including Income and Expenditure Accounts)
For the year ended30th September 2025.
CONTENTS 2
Legal and administrative information 3
Trustee's report 3 - 5.
Independent Examiner’s Report 8
Statement of Financial Activities 7
Balance Sheet 8
Notes forming part of the financial statements 9-14.
The following pages do not form part of the statutory accounts
Detailed income and expenditure account 15

2

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT LEGAL AND ADMINISTRATIVE INFORMATION For the year ended 30th September 2025

Trustees 1 Apostle Edobor Okundaye 2 Mrs Deleisha Forsythe 3 Lady Leader Jasvinder Kaur 4 Mrs Natalie Glenn 5 Joan Harris 6 Dawn Ewers Charity No: 1144631 276 Monument Road Registered Office Edgbaston Birmingham B16 8XF Apostle Edobor Okundaye Chair Jecom & Co Accountant Institute of Financial Accountants 276 Monument Road Edgbaston (IFA) Birmingham B16 8XF HSBC Bank Bankers LLOYDS BANK

3

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT

Trustee's report For the year ended 30th September 2025

The Board of Trustees

submit their annual report and the financial statements of Flame pent4ecostal church of C & S (the charity) for the year ended 30th September 2025. The Board of Trustees confirm that the annual report and financial statements of the Charity comply with current statutory requirements, the requirement of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities issued in October 2000.

Method of appointment or election of Trustees

The Management of the Charity is the responsibility of the Trustees who are elected

and co-opted under the terms of the constitution.

Constitution policies and objectives

Flame Pentecostal Church of Cherubim & Seraphim Church Movement Birmingham UK is a registered charity.

The principle object of the Charity is to organise church services, community services, mentoring and advice nursery and teaching of children, adult and youth

There have been no changes in the objectives since the last annual report.

Organizational structure and decision making

The organization of the Charity is controlled by the members of the Board of Trustees.

Review of activities

During the year the Charity received a total of £34,496 from donations and other sources. The financial results for the year are shown in the annexed accounts

Reserves policy

It is the policy of the Trustees to work towards holding the minimum reserves necessary to enable the Charity to meet its commitments for a minimum period of three months.

4

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT

Trustees'S REPORT For the year ended 30th September 2025.

Trustees's responsibilities

Charity law applicable to charities in England/Wales requires the Management Committee 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 surplus or deficit of the Charity for the period. In preparing those financial statements the Trustees have

The Trustees have overall responsibility for ensuring that the charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which 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 Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities. These account has been delivered in accordance with the provisions applicable to chariries subject to the small companies regime.

The report was approved by the Trustees on 20th November 2025 and signed on its behalf b

Apostle Edobor Okundaye Chairman

5

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT Independent Examiner’s Report to the trustees of Flame Pentecostal Church of Cherubim & Seraphim Movement Birmingham UK For the year ended 30th September 2025.

I report on the accounts for the year ended 30th September 2025 which are set out on page 6 to 14 Respective responsibilities of trustees and examiner

The charity’s trustees consider that an audit is not required for this year (under section 43(2) of

the charity Act 1993 (the Act) and that an independent examination is needed. It is my responsibility to:

Examine the accounts (under section 43 of the Act), to follow the procedures laid down in the general Directions given by the Charity Commission (under section 43(7)(b) of the Act), and to state whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with 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.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that in, any material respect, the requiremen

to keep accounting records in accordance with section 41 of the Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act; have not been met; or

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

J. Okundaye AFA FFTA FIAB

Jecom & Co Incorporated Financial Accountants 276 Monument Road

Edgbaston Birningham B16 8XF

6

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT STATEMENT OF FINANCIAL ACTIVITIES For the year ended 30th September 2025.

Note
INCOMING RESOURCES
2
Donations legacies and similar incoming
resources
RESOURCES EXPENDED
Charitable expenditure:
Cost of activities in furtherance of the
3
charity's objects
Support costs for grants and activities
4
Resources expended on managing and
administering the charity
5
TOTAL RESOURCES EXPENDED
IN TOTAL FUNDS FOR THE
YEAR - NET INCOME/(EXPENDITURE)
FOR THE YEAR
TOTAL FUNDS AT 1 October 2024
TOTAL FUNDS AT 30th September 2025		 Restricted
Unrestricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
34496
34496
0
34,496
34,496
5,290
5,290
23010
23010
4510
4510
0
32,810
32810
29,400
0
4277
4277
0
4,277
29,400

The Statement of Financial Activities includes all gains and losses recognized in the year The notes on page 10 to 15 form part of these financial statements

7

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT

BALANCE Sheet
As at 30th September 2025Note
FIXED ASSETS
8
Tangible fixed assets
9
CURRENT ASSETS
Debtors
Cash at Bank and in Hand
10
CREDITORS - Amount falling due
within one year
NET CURRENT ASSETS
12
NET ASSETS
11
CHARITY FUNDS
11
Restricted Funds
Unrestricted Funds		 5629 2025
£
907
1370
1370
0
5629
6536
0
6536
6536		 2025
£
907
1370
1370
0
5629
6536
0
6536
6536		 2024
£
553
1370
5629
0
1629
0
1924
1629

The Trustees have:-

The financial statements were approved by the Trustees on the 20th November 2025 And are signed on their behalf by:

Apostle Edobor Okundaye

Chair

8

The notes on pages 10 - 15 form part of these financial statements

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT NOTES TO THE FINANCIAL STATEMENTS For the year ended 30th September 2025.

1 ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective June 2002). The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP). "Accounting and Reporting by Charities" published in October 2000,

1.2 Charity Status

The members of the charity are the trustees named on page 1 in the event of the Charity being wound up.

1.3 Fund accounting

General funds are unrestricted 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 purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.4 Incoming resources

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Gifts in kind donated for distribution are included at valuation and recognized as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the Charity where this can be quantified and a third party is bearing the cost. No amounts are included in this financial statements for services donated by volunteers.

9

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30th September 2025.

Intangible income, which comprises donated services, is included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognized where there is no financial cost borne by a third party.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognized at the time of the donation.

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Management and administration costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.

1.6 Cash flow

The financial statements do not include a cash flow statement because the charitable charity, as a small reporting entity is exempt from the requirement to prepare such a statement under the Financial Reporting Standard for Smaller Entities (effective June 2002).

1.7 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets less their estimated residual valu -

Motor Vehicle - Furnitures and Fixtures Office Equipment

25% Straight line 25% Straight line 25% Straight line

10

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30th September 2025.

2 DONATIONS, LEGACIES AND SIMILAR INCOMING RESOURCES

Grants
Government grants		 Restricted
Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
0
0
0
0
0
0

3 SUPPORT COSTS FOR GRANTS AND ACTIVITIES

Printing postage & stationary
Substriction
Light & Heat
Bank charges
Property rent
Protective xlothings
Toiletories & first aid
Charity
Insurance
Advertisement
Travel and subsistence
Repairs & maintenance
Functions
Total		 Restricted
Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
193
193
664
1450
1450
1600
4300
4300
2963
3686
3686
5022
6,342
6342
6432
1650
1650
850
200
200
576
100
100
4447
0
0
320
0
2278
2278
1192
1400
1400
17577
1411
1411
2898
0
23010
23010
44541

11

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT NOTES TO THE FINANCIAL STATEMENTS For the year ended 30th September 2025.

4 RESOURCES EXPENDED ON MANAGING AND ADMINISTERING THE CHARITY

Restricted
Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
Sundries
0
0
0
Audit & Accountancy fees
1,200
1,200
1200
Professional fees
2,530
2,530
200
Telephone
0
0
792
Depreciation - motor vehicles
0
Depreciation - office equipment
656
656
129
Depreciation - fixtures & fittings
124
124
55
Total
0
4510
4510
2376
5
ANALYSIS OF RESOURCES EXPENDED BY EXPENDITURE TYPE
Staff Costs
Depreciation
Other Costs
Total
Total
2025
2025
2025
2025
2024
£
£
£
£
£
Voluntary Expenses
Support costs for grants and
activities
1,880
23,010
24,890
31521
Resources expended on managing
and administering the charity
780
4510
5290
2376
Total Resources Expended
£1,880
780
27520
30180
33897		 Restricted
Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
Sundries
0
0
0
Audit & Accountancy fees
1,200
1,200
1200
Professional fees
2,530
2,530
200
Telephone
0
0
792
Depreciation - motor vehicles
0
Depreciation - office equipment
656
656
129
Depreciation - fixtures & fittings
124
124
55
Total
0
4510
4510
2376
5
ANALYSIS OF RESOURCES EXPENDED BY EXPENDITURE TYPE
Staff Costs
Depreciation
Other Costs
Total
Total
2025
2025
2025
2025
2024
£
£
£
£
£
Voluntary Expenses
Support costs for grants and
activities
1,880
23,010
24,890
31521
Resources expended on managing
and administering the charity
780
4510
5290
2376
Total Resources Expended
£1,880
780
27520
30180
33897		 Restricted
Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
0
0
0
1,200
1,200
1200
2,530
2,530
200
0
0
792
0
656
656
129
124
124
55		 Restricted
Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
0
0
0
1,200
1,200
1200
2,530
2,530
200
0
0
792
0
656
656
129
124
124
55
0
4510
4510		 2376
£1,880
780
27520
30180
33897
This is stated after charging
Depreciation of tangible fixed assets
owned by the charity
Audit & Accountancy fees
Professional fees		 Total
Total
2025
2024
£
£
780
138
1200
1200
2530
600
4510
1938

12

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30th September 2025.

During the year no Trustees received any remuneration (2025 - £NIL)

During the year no Trustees received any benefit in kind (2025 - £NIL)

During the year no Trustees received any reimbursement of expenses (2024 - £NIL)

7 STAFF COSTS AND NUMBERS
Staff costs were as follows 2025 2024
£ £
Voluntary Expenses/wages 1,880 5280

The average monthly number of employees during the year was as follows

2025 2024
Administrative 1 1

No employee received remuneration amounting to more than £50000 in either year

8
TANGIBLE FIXED ASSETS
Cost
At 1 October 2024
Addition in year
Depreciation
At 1 October 2024
Charge for the year
At 30th September 2025
Net book value
At 30th September 2025
At 30th September 2024
9 DEBTORS
Due within one year
Debtors
Cash in hand and at bank		 Motor
Equipment
Fixtures &
Total
Vehicles
Fittings
£
£
£
£
0
388
165
553
0
656
0
656		 Motor
Equipment
Fixtures &
Total
Vehicles
Fittings
£
£
£
£
0
388
165
553
0
656
0
656
0
1044
165
1209
0
97
41
138
0
164
0
164
0
261
124
302
0
783
124
907
0
388
165
553
2025
2024
£
£
5629
1370
5629
1370

13

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30th September 2025.

10 CREDITORS
2025
2024
Amount falling due within one year
£
£
Bank Loan and overdrafts
14764
18450
Accruals
0
0
Tax & National Insurance Contribution
£14,764
£0
11 STATEMENT OF FUNDS
Brought
Incoming
Resources
Carried
Forward
Resources
Expended
Forward
UNRESTRICTED FUNDS
£
£
£
£
General Funds
56309
34496
29400
61405
General Fund 1
Subtotal
56309
34496
29400
61405
RESTRICTED FUNDS
Restricted Funds
0
0
0
0
SUMMARY OF FUNDS
£
£
£
£
General Funds
41058
34496
29400
41058
Restricted Funds
Total of Funds
41058
34496
29400
46154
12 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Restricted
Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
Tangible fixed assets
907
907
415
Debtors due after more than 1 year
Current assets
811
811
811
Creditors due within one year
0
Total
0
1718
1718
1226		 10 CREDITORS
2025
2024
Amount falling due within one year
£
£
Bank Loan and overdrafts
14764
18450
Accruals
0
0
Tax & National Insurance Contribution
£14,764
£0
11 STATEMENT OF FUNDS
Brought
Incoming
Resources
Carried
Forward
Resources
Expended
Forward
UNRESTRICTED FUNDS
£
£
£
£
General Funds
56309
34496
29400
61405
General Fund 1
Subtotal
56309
34496
29400
61405
RESTRICTED FUNDS
Restricted Funds
0
0
0
0
SUMMARY OF FUNDS
£
£
£
£
General Funds
41058
34496
29400
41058
Restricted Funds
Total of Funds
41058
34496
29400
46154
12 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Restricted
Unrestricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
Tangible fixed assets
907
907
415
Debtors due after more than 1 year
Current assets
811
811
811
Creditors due within one year
0
Total
0
1718
1718
1226		 Incoming
Resources
£		 2025
2024
£
£
14764
18450
0
0
£14,764
£0
Resources
Carried
Expended
Forward
£
£
56309 34496 29400
61405
56309 34496
29400
61405
0 0
0
0
£ £
£
£
34496
29400
41058
41058
41058 34496
29400
46154
0
1718
1718
1226

14

FLAME PENTECOSTAL CHURCH OF CHERUBIM & SERAPHIM MOVEMENT

DETAILED INCOME AND EXPENDITURE ACCOUNT For the year ended 30th September 2025

Fund

30th September 2025 30th September 2024

INCOME

Thithes and offerings
Gift aid
Building Appeal Funds
Voluntary Donations
Income from community Activities
LESS : EXPENDITURE
Property rent and rate
Light & Heat
Printing, Postage & Stationery
Building Services and maintainance
Subscription
Charity
Wages and salaries
Insurance
Toiletories and first aid
Travel and subsistence
Telephone & Fax
Professional fees
Audit & Accountancy fees
Protective clothings
Sundries
Functions
Bank Charges & Loan
Depreciation - motor vehicles
Depreciation - office equipment
Depreciation - Fixtures and fittings
TOTAL EXPENDITURE
NET INCOME FOR THE YEAR		 £
24610
9885
-		 34496
29400		 £
43,121
11,293
34496 54,414
54,414
6342
4300
193		 6,432
2,963
664
6,358
1,600
4,447
5,280
320
575
1,192
213
600
1,200
850
2,898
5,022
97
41
`
40752
£ 13,662
1400
1450
100
1880
0
200
2278
0
2530
1200
1650
0
1411
3686
656
124
5,096

15