**REGISTERED CHARITY NUMBER: 1146092** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **FOR** ## **CALVARY APOSTOLIC ASSEMBLY** BCD Accountants Limited Second Floor 21 Graham Street Birmingham United Kingdom B1 3JR **CALVARY APOSTOLIC ASSEMBLY** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ||**Page**|| |---|---|---| |**Report of the Trustees**|1 to|3| |**Independent Examiner's Report**|4|| |**Statement of Financial Activities**|5|| |**Statement of Financial Position**|6|| |**Notes to the Financial Statements**|7 to|15| |**Detailed Statement of Financial Activities**|16 to|17| **CALVARY APOSTOLIC ASSEMBLY** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025** The trustees present their report with the financialstatements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicableto charities preparing their accounts in accordance with the FinancialReporting Standard applicablein the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objects of the charity are: 1) To advance the Christian faith in accordance with the statement of beliefs appearing in the governing document in Birmingham and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit and to fulfil 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. 2) To relieve persons who are on conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit. ## **Public benefit** The trustees confirm they have had regard to the Charity Commission's guidance on public benefit. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Income** During the year ended 31 December 2025 the total income generated by donations across the fourteen branches was £482,609 (2024: £455,296) and income from fund generating activities totalled £138,950 (2024: £80,696). The Trustees hope that this level of income will be sustainable in future years through hard work and dedication at promoting the objectives and aims of the charity. All monies raised by or on behalf of the charity shall be applied to further the objectives of the charity and for no other purpose. The charity offers a combination of in person and virtual services to the members and the community. ## **Specific investment powers and their authority** All monies raised by or on behalf of the charity shall be applied to further the objectives of the charity and for no other purpose. ## **FINANCIAL REVIEW** ## **Reserves policy** During the year ended 31 December 2025 the charity showed a surplus of £106,027, in the prior year there was a surplus of £75,059. At 31 December 2025 total reserves amounted to £520,381 (2024: £414,354), and the trustees are pleased and have concluded that there are sufficient funds availableto allow the charity to be managed efficientlyto achieve their aims and objectives. We hold cash at the bank of £327,659 (2024: £236,363), all of which is unrestricted funds that are held to meet any unforeseen expenditure that may occur. We also hold tangible fixed assets that have a net book value of £431,976 (2024: £439,947). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The declaration and constitution of the Trust was adopted on 02 December 2011. The Calvary Apostolic Assembly (CAA) is also known as the Christian Apostolic Fellowship. There are fourteen branches of the CAA in the UK. Page 1 **CALVARY APOSTOLIC ASSEMBLY** **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Charity constitution** The CAA is an unincorporated association. ## **Recruitment and appointment of new trustees** The recruitment and appointment of any new Trustees must be appointed by a resolution of the Trustees passed by a majority of the Trustees in accordance with the specific details held within the declaration of trust. ## **Organisational structure** The Trustees may from time to time appoint some persons to act as secretary and treasurer of the Trust and such persons may be (but need not be) trustees. ## **Wider network** The fourteen branches are located in the UK in the following towns and cities: - Birmingham - Coventry - Kent - Leeds - Leicester - Manchester - Newcastle - Newport - Nottingham - Oxford - Southampton - Portsmouth - Telford - Kettering We also have links to Gaborone in Botswana, Dublinin the Republic Ireland, Johannesburg in South Africa, Bulawayo in Zimbabwe, Katowice, Lublin, Lodz and Warsaw in Poland. In 2026 we will also be reaching out to Malta. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1146092 ## **Principal address** 33 Whitehead Crescent Bury Lancashire BL8 1HU ## **Trustees** Reverend J Mpofu - Minister of Religion Mr J M Moyo - BSC Health Science - Nurse Ms N Dube - Care Support Worker Mrs L Mpofu - Healthcare Assistant Mrs J Olivier - Credit Controller Mr N Moyo - Engineer Professor W Muleya - PHD University Lecturer Mr M Ncube - PHD University Lecturer Mr B Smartt - Accountant Page 2 **CALVARY APOSTOLIC ASSEMBLY** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025** ## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner** BCD Accountants Limited Second Floor 21 Graham Street Birmingham United Kingdom B1 3JR Approved by order of the board of trustees on 17 March 2026 and signed on its behalf by: Reverend J Mpofu - Trustee Page 3 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CALVARY APOSTOLIC ASSEMBLY** ## **Independent examiner's report to the trustees of Calvary Apostolic Assembly** I report to the charity trustees on my examination of the accounts of Calvary Apostolic Assembly(the Trust) for the year ended 31 December 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicablerequirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Steven J Bosley FCA CTA BCD Accountants Limited Second Floor 21 Graham Street Birmingham United Kingdom B1 3JR 17 March 2026 Page 4 ## **CALVARY APOSTOLIC ASSEMBLY** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025** |**2025**
**Unrestricted**
**funds**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**482,609**
Other trading activities
3
**138,950**
Investment income
4
**2,901**
**Total**
**624,460**
**EXPENDITURE ON**
Other
**518,433**
**NET INCOME**
**106,027**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**414,354**
**TOTAL FUNDS CARRIED FORWARD**
**520,381**|2024
Total
funds
£
455,296
80,696
2,787| |---|---| ||538,779| ||463,720| ||75,059
339,295| ||414,354| The notes form part of these financial statements Page 5 ## **CALVARY APOSTOLIC ASSEMBLY** ## **STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2025** |Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
8
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
9
**NET ASSETS**
**FUNDS**
10
Unrestricted funds
**TOTAL FUNDS**|**2025**
**Unrestricted**
**funds**
**£**
**431,976**
**327,659**
**(25,553)**
**302,106**
**734,082**
**(213,701)**
**520,381**
**520,381**
**520,381**|2024
Total
funds
£
439,947
236,363
(28,108)
208,255
648,202
(233,848)
414,354
414,354
414,354| |---|---|---| The financialstatements were approved by the Board of Trustees and authorised for issue on 17 March 2026 and were signed on its behalf by: J Mpofu - Trustee The notes form part of these financial statements Page 6 **CALVARY APOSTOLIC ASSEMBLY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, 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 applicablein the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The FinancialReporting Standard applicablein the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Financial reporting standard 102 - reduced disclosure exemptions** The charity has taken advantage of the following disclosure exemption in preparing these financialstatements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': - the requirements of Section 7 Statement of Cash Flows. ## **Income** All income is recognised in the Statement of FinancialActivities once the charity has entitlement to the funds, it is probable that the income will be received and the 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. Freehold property - 2% on cost Equipment - 20% on reducing balance Fixtures and fittings - 20% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 25% on cost ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Going concern** The financial statements have been prepared using the going concern basis of accounting. continued... Page 7 **CALVARY APOSTOLIC ASSEMBLY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** ## **2. DONATIONS AND LEGACIES** |**2.**
**DONATIONS AND LEGACIES**|||| |---|---|---|---| |Donations
**3.**
**OTHER TRADING ACTIVITIES**
Other income
**4.**
**INVESTMENT INCOME**
Interest receivable
**5.**
**SUPPORT COSTS**|**2025**
**£**
**482,609**
**2025**
**£**
**138,950**
**2025**
**£**
**2,901**|2024
£
455,296|| |||2024
£
80,696|| |||2024
£
2,787|| ||||| |**SUPPORT COSTS**||||| |---|---|---|---|---| ||||Governance|| ||Management|Finance|costs|Totals| ||£|£|£|£| |Other resources expended|**502,799**|**9,754**|**5,880**|**518,433**| ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024. ## **7. TANGIBLE FIXED ASSETS** |**COST**
At 1 January 2025
Additions
At 31 December 2025
**DEPRECIATION**
At 1 January 2025
Charge for year
At 31 December 2025
**NET BOOK VALUE**
At 31 December 2025
At 31 December 2024|Freehold
property
£
**444,006**
**-**
**444,006**
**23,680**
**4,440**
**28,120**
**415,886**
420,326|Equipment
£
**90,504**
**-**
**90,504**
**76,634**
**2,774**
**79,408**
**11,096**
13,870|Fixtures
and
fittings
£
**24,924**
**-**| |---|---|---|---| ||||**24,924**| ||||**20,636**
**857**| ||||**21,493**| ||||**3,431**| ||||4,288| continued... Page 8 ## **CALVARY APOSTOLIC ASSEMBLY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** ## **7. TANGIBLE FIXED ASSETS - continued** |Motor
vehicles
£
**COST**
At 1 January 2025
**16,000**
Additions
**-**
At 31 December 2025
**16,000**
**DEPRECIATION**
At 1 January 2025
**14,799**
Charge for year
**300**
At 31 December 2025
**15,099**
**NET BOOK VALUE**
At 31 December 2025
**901**
At 31 December 2024
1,201
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors|Computer
equipment
£
**8,092**
**650**
**8,742**
**7,830**
**250**
**8,080**
**662**
262
**2025**
**£**
**25,553**|Totals
£
**583,526**
**650**| |---|---|---| |||**584,176**| |||**143,579**
**8,621**| |||**152,200**| |||**431,976**| |||439,947| |||2024
£
28,108| ## **8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** Included within other creditors is £13,138 (2024: £12,680) which relates to payments due in respect of a mortgage. The mortgage is secured upon the freehold property owned by the charity. ## **9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR** ||**2025**|2024| |---|---|---| ||**£**|£| |Other creditors|**213,701**|233,848| Included within other creditors is £213,701 (2024: £226,839) which relates to payments due in respect of a mortgage. The mortgage is secured upon the freehold property owned by the charity. continued... Page 9 **CALVARY APOSTOLIC ASSEMBLY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** ## **10. MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
Main fund account
Ministries fund account
Departmental fund account
Conference fund account
Oxford fund account
Savings account
Leeds fund account
Newcastle fund account
Newport fund account
Manchester fund account
Kent fund account
Leicester fund account
Nottingham fund account
London School of Ministry account
Compassion (Build Israel) account
Southampton fund account
Mission fund account
CAA Youth account
Birmingham Savings account
CAA Building Account
Apostolic Conference account
Kettering account
Coventry account
Oxford Building account
Mens Ministry account
Ladies Ministry account
Manchester Building account
**TOTAL FUNDS**|At 1.1.25
£
**(56,772)**
**237,936**
**930**
**20,632**
**(522)**
**5,475**
**(3,728)**
**2,442**
**2,536**
**2,902**
**18,104**
**872**
**2,302**
**20,650**
**4,998**
**3,337**
**6,596**
**285**
**31**
**45,428**
**97,266**
**-**
**1,075**
**1,054**
**-**
**-**
**525**
**-**
**414,354**
**414,354**|Net
movement
in funds
£
**(17,366)**
**34,022**
**851**
**130**
**1,729**
**(324)**
**-**
**944**
**(596)**
**933**
**(1,565)**
**113**
**153**
**5,184**
**(950)**
**526**
**(614)**
**15**
**284**
**54,806**
**14,723**
**1,187**
**101**
**(51)**
**345**
**13**
**385**
**11,049**
**106,027**
**106,027**|At
31.12.25
£
**(74,138)**
**271,958**
**1,781**
**20,762**
**1,207**
**5,151**
**(3,728)**
**3,386**
**1,940**
**3,835**
**16,539**
**985**
**2,455**
**25,834**
**4,048**
**3,863**
**5,982**
**300**
**315**
**100,234**
**111,989**
**1,187**
**1,176**
**1,003**
**345**
**13**
**910**
**11,049**
**520,381**
**520,381**| |---|---|---|---| continued... Page 10 ## **CALVARY APOSTOLIC ASSEMBLY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** ## **10. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Main fund account
Ministries fund account
Departmental fund account
Conference fund account
Oxford fund account
Leeds fund account
Newcastle fund account
Newport fund account
Manchester fund account
Kent fund account
Leicester fund account
Nottingham fund account
London School of Ministry account
Compassion (Build Israel) account
Southampton fund account
Mission fund account
CAA Youth account
Birmingham Savings account
CAA Building Account
Apostolic Conference account
Kettering account
Coventry account
Oxford Building account
Mens Ministry account
Ladies Ministry account
Manchester Building account
**TOTAL FUNDS**|Incoming
resources
£
**2**
**295,412**
**12,937**
**2,698**
**2,286**
**19,865**
**31,349**
**19,219**
**30,566**
**63,653**
**10,321**
**12,332**
**31,659**
**-**
**561**
**42,226**
**2,070**
**680**
**937**
**14,340**
**2,320**
**6,143**
**9,857**
**380**
**470**
**1,680**
**10,497**
**624,460**
**624,460**|Resources
Movement
expended
in funds
£
£
**(17,368)**
**(17,366)**
**(261,390)**
**34,022**
**(12,086)**
**851**
**(2,568)**
**130**
**(557)**
**1,729**
**(20,189)**
**(324)**
**(30,405)**
**944**
**(19,815)**
**(596)**
**(29,633)**
**933**
**(65,218)**
**(1,565)**
**(10,208)**
**113**
**(12,179)**
**153**
**(26,475)**
**5,184**
**(950)**
**(950)**
**(35)**
**526**
**(42,840)**
**(614)**
**(2,055)**
**15**
**(396)**
**284**
**53,869**
**54,806**
**383**
**14,723**
**(1,133)**
**1,187**
**(6,042)**
**101**
**(9,908)**
**(51)**
**(35)**
**345**
**(457)**
**13**
**(1,295)**
**385**
**552**
**11,049**
**(518,433)**
**106,027**
**(518,433)**
**106,027**| |---|---|---| continued... Page 11 **CALVARY APOSTOLIC ASSEMBLY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** ## **10. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
Main fund account
Ministries fund account
Departmental fund account
Conference fund account
Oxford fund account
Savings account
Leeds fund account
Newcastle fund account
Newport fund account
Manchester fund account
Kent fund account
Leicester fund account
Nottingham fund account
London School of Ministry account
Compassion (Build Israel) account
Southampton fund account
Mission fund account
CAA Youth account
Birmingham Savings account
CAA Building Account
Kettering account
Coventry account
Ladies Ministry account
**TOTAL FUNDS**|At 1.1.24
£
(37,605)
198,883
2,670
21,554
3,446
4,875
(3,728)
2,767
2,137
3,515
12,487
807
997
8,061
8,633
2,581
4,154
578
20
18,079
84,384
-
-
-
339,295
339,295|Net
movement
in funds
£
(19,167)
39,053
(1,740)
(922)
(3,968)
600
-
(325)
399
(613)
5,617
65
1,305
12,589
(3,635)
756
2,442
(293)
11
27,349
12,882
1,075
1,054
525
75,059
75,059|At
31.12.24
£
(56,772)
237,936
930
20,632
(522)
5,475
(3,728)
2,442
2,536
2,902
18,104
872
2,302
20,650
4,998
3,337
6,596
285
31
45,428
97,266
1,075
1,054
525
414,354
414,354| |---|---|---|---| continued... Page 12 ## **CALVARY APOSTOLIC ASSEMBLY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** ## **10. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Main fund account
Ministries fund account
Departmental fund account
Conference fund account
Oxford fund account
Leeds fund account
Newcastle fund account
Newport fund account
Manchester fund account
Kent fund account
Leicester fund account
Nottingham fund account
London School of Ministry account
Compassion (Build Israel) account
Southampton fund account
Mission fund account
CAA Youth account
Birmingham Savings account
CAA Building Account
Kettering account
Coventry account
Mens Ministry account
Ladies Ministry account
**TOTAL FUNDS**|Incoming
resources
£
(2)
224,442
15,225
3,019
9,450
16,615
27,110
16,885
26,702
67,020
5,860
9,043
36,438
165
816
49,158
3,211
289
399
12,084
4,025
9,190
240
1,395
538,779
538,779|Resources
Movement
expended
in funds
£
£
(19,165)
(19,167)
(185,389)
39,053
(16,965)
(1,740)
(3,941)
(922)
(13,418)
(3,968)
(16,015)
600
(27,435)
(325)
(16,486)
399
(27,315)
(613)
(61,403)
5,617
(5,795)
65
(7,738)
1,305
(23,849)
12,589
(3,800)
(3,635)
(60)
756
(46,716)
2,442
(3,504)
(293)
(278)
11
26,950
27,349
798
12,882
(2,950)
1,075
(8,136)
1,054
(240)
-
(870)
525
(463,720)
75,059
(463,720)
75,059| |---|---|---| continued... Page 13 **CALVARY APOSTOLIC ASSEMBLY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** ## **10. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
Main fund account
Ministries fund account
Departmental fund account
Conference fund account
Oxford fund account
Savings account
Leeds fund account
Newcastle fund account
Newport fund account
Manchester fund account
Kent fund account
Leicester fund account
Nottingham fund account
London School of Ministry account
Compassion (Build Israel) account
Southampton fund account
Mission fund account
CAA Youth account
Birmingham Savings account
CAA Building Account
Apostolic Conference account
Kettering account
Coventry account
Oxford Building account
Mens Ministry account
Ladies Ministry account
Manchester Building account
**TOTAL FUNDS**|At 1.1.24
£
(37,605)
198,883
2,670
21,554
3,446
4,875
(3,728)
2,767
2,137
3,515
12,487
807
997
8,061
8,633
2,581
4,154
578
20
18,079
84,384
-
-
-
-
-
-
-
339,295
339,295|Net
movement
in funds
£
(36,533)
73,075
(889)
(792)
(2,239)
276
-
619
(197)
320
4,052
178
1,458
17,773
(4,585)
1,282
1,828
(278)
295
82,155
27,605
1,187
1,176
1,003
345
13
910
11,049
181,086
181,086|At
31.12.25
£
(74,138)
271,958
1,781
20,762
1,207
5,151
(3,728)
3,386
1,940
3,835
16,539
985
2,455
25,834
4,048
3,863
5,982
300
315
100,234
111,989
1,187
1,176
1,003
345
13
910
11,049
520,381
520,381| |---|---|---|---| continued... Page 14 ## **CALVARY APOSTOLIC ASSEMBLY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** ## **10. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |Incoming
resources
£
**Unrestricted funds**
General fund
-
Main fund account
519,854
Ministries fund account
28,162
Departmental fund account
5,717
Conference fund account
11,736
Oxford fund account
36,480
Leeds fund account
58,459
Newcastle fund account
36,104
Newport fund account
57,268
Manchester fund account
130,673
Kent fund account
16,181
Leicester fund account
21,375
Nottingham fund account
68,097
London School of Ministry account
165
Compassion (Build Israel) account
1,377
Southampton fund account
91,384
Mission fund account
5,281
CAA Youth account
969
Birmingham Savings account
1,336
CAA Building Account
26,424
Apostolic Conference account
2,320
Kettering account
10,168
Coventry account
19,047
Oxford Building account
380
Mens Ministry account
710
Ladies Ministry account
3,075
Manchester Building account
10,497
1,163,239
**TOTAL FUNDS**
1,163,239|Resources
Movement
expended
in funds
£
£
(36,533)
(36,533)
(446,779)
73,075
(29,051)
(889)
(6,509)
(792)
(13,975)
(2,239)
(36,204)
276
(57,840)
619
(36,301)
(197)
(56,948)
320
(126,621)
4,052
(16,003)
178
(19,917)
1,458
(50,324)
17,773
(4,750)
(4,585)
(95)
1,282
(89,556)
1,828
(5,559)
(278)
(674)
295
80,819
82,155
1,181
27,605
(1,133)
1,187
(8,992)
1,176
(18,044)
1,003
(35)
345
(697)
13
(2,165)
910
552
11,049
(982,153)
181,086
(982,153)
181,086| |---|---| ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2025. Page 15 ## **CALVARY APOSTOLIC ASSEMBLY** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Other income
**Investment income**
Interest receivable
**Total incoming resources**
**EXPENDITURE**
**Support costs**
**Management**
Rent, rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Pastoral honorarium (Rev. Mpofu)
Sundries
Repairs and renewals
Motor expenses
Training costs
Pastoral honorarium (Rev. Moyo - Nottingham)
Pastoral honorarium (Guests)
Conference costs
UK & Ireland missions
Global missions
Depn of freehold property
Depn of equipment
Depn of fixtures and fittings
Depn of motor vehicles
Depn of computer equipment
**Finance**
Bank charges
Bank loan interest
Mortgage interest
**Governance costs**
Accountancy|2025
£
**482,609**
**138,950**
**2,901**
**624,460**
**85,978**
**2,307**
**8,799**
**7,484**
**127**
**48,165**
**185,028**
**3,152**
**6,584**
**168**
**5,020**
**5,082**
**71,414**
**22,694**
**42,175**
**4,440**
**2,774**
**858**
**300**
**250**
**502,799**
**1,008**
**326**
**8,420**
**9,754**
**5,880**|2024
£
455,296
80,696
2,787| |---|---|---| |||538,779
84,089
2,101
9,341
6,957
82
58,277
123,244
7,584
8,441
2,093
5,970
7,126
54,598
24,117
44,942
4,440
3,467
1,072
400
87| |||448,428
278
573
8,891| |||9,742
5,550| This page does not form part of the statutory financial statements Page 16 **CALVARY APOSTOLIC ASSEMBLY** |**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 DECEMBER 2025**
Total resources expended
**Net income**|2025
£
**518,433**
**106,027**|2024
£| |---|---|---| |||463,720| |||75,059| This page does not form part of the statutory financial statements Page 17