2025-12-31-accounts - Gethsemane Miracle Ministries

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GETHSEMANE MIRACLE MINISTRIES Trustees Report & Accounts 31st December, 2025 Church Council Gethsemane Miracle Ministrles Flat D S Towpath Walk London E9 SHX

GETHSEMANE MIRACLE MJNISTRJES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBEII 2025 The trustccs of ihc charity prcsent thcir report ii'ith the financial statcmcnts of the charity for thc year ended 31, Deccniber, 2025. The trustecs have adopled the provisions of the Siatement of Recommended Praclice (SORP) 'AccouTJting and Reporting by Charities, issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS: Registered Charity Number: 1145001 Regi8tered Offlce: Flai D 5 Towpath Walk London E9 511X Trustees: RL'V Samucl Boatcng Mr Samucl Akoto Mr Kw(Ibcna Asuo Trustcc {Chairnian) Trustee Trustee Independent Examlners.. Kaxlon Advisory Ltd Suite 6 The Generator Business Centre Surrey CR4 3FH Bankers: HSBC Westfield Stratford City Leyton Road Siraiford London E15 IAA

STRUCTURE, GOVERNANCE AND MAYAGEMEliT: Governance The church is governed by a Constitution and the Church Council, as defined by the Charities Act 2011. Melnbership of trustee board: The trustees of ihe charity are also voluntary trustees for the purposes of charity law and under the charity's Constitution are known as members of the Trustees Board. Induetlon and tralning of trustees All truslccs arc familiar with thc practical Work of the church and have undertaken training to 5UPPOrt their role. Organl£allonal structure Thc Trustcc B()ard mccls periodically. and a periodically fccdback report is givcn al each mccling. The Pastor has Ihc rcsFK)n.sibilily for ihc day to day opcralional managcmcnt of the church supported by the Assistanl Pastor elected by the church. Risk management ThL Tru.slcL'S have a duty to idcntify and rcvicw thc risks to H,hich thc charity is cxposcd and lo ensure appropriate conlrols are in place lo provide reasonable assurance against traud and crror. Intcmal conlrol risks are minimizcd by the implementation of procedures for authorization ot. all transactions and projects. Procedures and risk assessments are in place lo ensure compliance with I lealih and Safcly ol. volunleers; members. children. and visitors lo the church. 0ECTIVEs AND ACTIVITIES: Objec'live.s- For ihe Benefil ufthepublic a) To advance the Christian faiih in accordance with the statement in such ways in such parts of Ihe United Kingdom or Ihe world as the Church Council from time to time May deem b) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counseling and support in such ways in such parts of the United Kingdom or the world as the Church Council from lime to time may deem fil c) To advance education in such ways in such parts of the Uniled Kingdom or the world as the Church Council from lime to time may deem fit.

ACHIEVEMENTS AND PERFORMANCE: Achievemenls.. a) The church maintained its multi-cultural slatus. Congregants are made of multi-racial people. b) Hospital and home visitation for the community and church Tnembers. c) Financial assistance for the needy in the cominunity and the church. d) Counseling children with problems and variou5 issues. e) Youth Development Progyrams in self-confidence and Christian values. Evangyelism Ihroug,h the COTnmunity. g) Thc Church continues to support the members and ihe community in their spiritual and physical needs. h) The pastors have initiated the use of social media (Facebook) to preach to the world. i) The church has instituted food bank io support ihe community by feeding the hungry. FINANCIAL REVIEW: Church FinanL'e.s.' The church finance committee wa% rcsponsiblc for Ihe financial planning during the ycar. The church was able to raisc £35,442 wiihin the year and incurrcd a tolal ot. £48557. This resulted in a delicil of £13,115.

STATEMENT OF I'RIISTEES RESPOYSIBILITIES The trnstees are re5FKTrll5tble foT prep8ring the finarKial slatements in ac¢ordance with applicable aTxI Uniled Kingdom Generallj. Accepled Accounlin¥ Praclice (UK GAAP). Charity law require5 tlie irustees lo prepAre fiiianciBI slalements for each financi41 year. Under that lali. the tnislees hai'e elecled to prepare ihe financial statements in accordance with the UiiTried Kin&doin Generallj. Accepted Accounting Praclice Iunited Kingdom A¢couiiling siandords and applk¢able lawl. The financial stAtemenls Are required by law to give a tnle and fair iiew of the siaie of atrairs of ihe charitable company and of ihe surplus or deficit of the charilable ¢on)pany for tliat period. In preparing ihose financial sl¥tementS, the trusiees ¥Lre reqiiired io l. Select suitable accounlinB policies and ihen appl>. thein consislently: 2. Ml& ke jiidgmenls and e5timaies ihgt are reasonable and prudent. 3. Prepare ihe financigl slatetnenis the going ¢on¢ern basis unless il is inappropriale io wesume thai the chariilbie company will continue in business. The trusiees are responsible for keepiny prOr accounting records which disclose with asonable accuracy at ai?). time the financial po5ilion of ihe charitsble conipany and enable ihem to ensure that ihe financial slalements complv w'ith ihe C"harilies Aet 2011. They are also re5FK)nsible for safebpuardin¥ the asse of the charity and hen¢e for tsking reasonable steps for the prevenii(m aTKI deteciion of frdwl gnd other irreBul8fiiie5. STATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINERS So fAr as the iruslees are aware. Ihere is no relevanl tnfomation of which the charity's independeni examiners are unam'are, and e*h trusiee has taken 011 the steps thatthey ought to have tsken as a trustee in order lo make ihem awart of any examination inforniation and to establish that the charity's indeF¢ndeni examiners ore aware of th&t inforniation. INDEPENDENT EXAMINERS The independent examiners. Kaxion Advisory L.. will be proposed for re-appointment at the forthcoming Annu81 GeneTal Meeting. On Behalf of the Board.. Rev S4my¢l BoAleng 19, June. 2026.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GETHSEMANE MIRACLE MINISTRIES

I report on the accounts of the Church for the year ended 31[st] December, 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 9 to12

This report is made solely to the Trustees Board in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Church and the Church’s trustees for my examination work.

Respective responsibilities of Trustees and Examiner

The Church’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts (under Section 145 of the Charities Act);
To follow the procedures laid down in the General Directions given by the Charity Commissioner (under Section 145(5)(b) of the Charities 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 the General Directions given by the Charity Commissioner.

An examination includes a review of the accounting records kept by the Church 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 E.¥aminer's statement In connection with my examination, no mattcr has come io my attention.. l. Which givcs mc reasonable cause io believe thai in any matcrial rcspcct thc requircmenis -to keep 4ic¢ounting records in accordance M'iih S¢¢iion 130 of ihc ChariiiLs Act ,'and lu piepclre EiCCOUI)l% which accord wilh ihe accounting records and comply with the accouiiliiig rcquir¢iii¢i)ts ol. thc Charitics Act Iiavc Iiol bLei) MLI; or 2. t() wliich. in my opini()n, atlLnlion should be drawn in order to enabl¢ a proper Iinderslandinby of lh¢ iicc()unt8 to be reached. KAXTON ADVISORY LTD SUl'l'E O THE GENERATOR BUSINESS CENTRE SURRTr:Y CR4 3fH Kaxton Advisory Sl¥ned:.

GETHSEMANE MIRACLE MINISTRIES INT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025

----- Start of picture text -----
` 2025 2024
Note General Total Total
£ £ £
INCOMING RESOURCE 2
Charitable Income 35,442 35,442 29,880
Total 35,442 35,442 29,880
RESOURCE EXPENDED 3
Charitable Expenditure
Management and Administration 48,557 48,557 15,695
Total 48,557 48,557 15,695
Net Incoming Resources (13,115) (13,115) 14,185
Balance Brought Forward 95,018 95,018 80,833
Transfers - - -
Balance 81,903 81,903 95,018
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GEfHSEMANE MIRACLE MINISTRIES BALANCE SHEET AS AT 31ST DECEMBER 2025 202S 2024 Non4urr•nt Asmts Tangible Assets 3.299 4,023 Curr•nt Ass•ts Bank INaNspsti 3,299 4.023 79.353 90.995 79.363 90.99S Cr•dbtor•." AmoLTrnl Iling due l year 749 N•t Cury•nt A•••ts 78.804 90.995 N•t A•s•ts 11.903 95.018 Fund• Genwal 81,903 gS.018 01,903 96.018 Approved by the boaid Coun¢il on .................................... And Sl)ed on its behalf by Rev. l Boaten% (Pastor In Char8el l Tre•5urerl Saryt R

NOTES TO THE FINANCIAL STATEMENTS: I. ACCOUNTING POUCIES Th¢ financial siaiem¢nts have been prepared in accordance with applicable accounting standards and the Charities SORP. Basis of Accounling: The financial siaiemenis have b¢en prepared under the hisiorical cosi convention except for ih¢ valuation of investm¢ni assets. which are sho, at market value. The financial statements include all Iransa¢lions, asseis and liabilities lor 'hICh the Church Council is responsible in law. They do not include the accounts of church groups that owe their main affiliaiion to another body nor those that are inforn)al gatherings of church members. Incoming Resources: All incoming resources are included in the slaiement of financial activities when the charity is entitled to the income and the amouni can be quaniified with reasonable accuracy. The tollowing specilic policies are applied 10 particular categories of income. GitTrs donated for resale are included as incoming resources within the activities for generating tunds when they are sold. Income trom investment is included in the year in which it is receivable. Resources Expended: Expcnditure is rc¢ogyni7.ed on the accrual basis as a liability is incurred. Charitable expenditure comprises of iliose costs incurred by the charity in the delivery of ils activities and services for its beneficiaries. It includes both costs that can be allocated direcily to such activities and those costs of an indirect nature necessary to support them.

GETHSEMANE MIRACLE MINISTRIES NOTES TO THE FINANCIAL STATEMENTS - 31ST DECEMBER. 2025 2 Incoming Resources 2025 2024 General R•$trlct•d Total Total Voluntary Income General Fund Tithe Offering Grant received Other Receipt 8,054 5,149 17.980 4,259 35,442 8,054 5.149 17.980 4,259 35,442 12,382 13,184 4,314 29,880 Total 35,442 35.442 29.880 io

GETHSEMANE MIRACLE MINISTRIES NOTES TO THE FINANCIAL STATEMENTS- 31ST DECEMBER. 2025 3. RESOURCES EXPENDED 2025 2024 ManagÈm¢nt & Admln Total Total Rent- Church Hall Depreciation Charilable Activities Charitable Donation Accountancy Bank Charges Administrative Expense 6.760 724 22.610 13.252 778 183 4.250 6,760 724 22,610 13.252 778 183 4,250 6.280 6,000 1,246 169 2,000 48,557 48,557 15,695 li

GETHSEMANE MIRACLE MINISTRIES NOTES TO THE ACCOUNTS- 31ST DECEMBER 2025 4: FIXED ASSETS Musical Office PAS tem Instruments E ul Total Cost Additions Disposal Balance as at 31st December 2025 3,289 7,270 2,468 13,027 3,289 7,270 2,468 13,027 D8preclatlonlRate As at 1st January. 2025 Charge for the year Balan as at 31st December 2025 1,952 241 2,193 5,572 306 5,878 1,480 178 1,658 9,004 724 9,728 Net Book Value As at 1st January, 2025 As at 31st December 2025 1,337 1,096 1,698 1,392 988 810 4,023 3,299 5. Bank & Cash Balan¢e$ 2025 2024 Natwest Bank - Current Alc 79,353 79,353 90,995 90,995 2025 2024 6. Accrued Creditors: Accounlancy Examination 499 250 1,246 749 1,246 12