Charity No 1150199
Destiny Intsrnational Christian Assembly
TRUSTEE'S cOMMI￿EE REPORT AND FINANCIAL sfATEMENTS
YEAR ENDED 31ST. DECEMBER 2024

DESTINY INTERNATIONAL CHRISTIAN ASSEMBLY
REPORT AND FINANCIAL STATEMENTS 2024
CONTENTS
PAGE
Content Page
Information Page
Management Committee Report
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
Balance sheet
Notes to the Accounts
8-12
Detailed Income and Expenditure Account
lThls does not constltute part of the Hnandal ststement)
13

DESTINY INTERNATIONAL CHRISTIAN ASSEMBLY
REPORT AND FINANCIAL STATEMENTS 2024
Trustee's Commlttee
Pastor {Dr) Moses Ekhuemelo
Miss Sylvia Sams
Mrs Mary Dankaro
Mr Samuel Sigbeku
Charity No:
1150199
Registered Office
205 New John Street West
Hockley
Blrmingham
B19 3rL
Secretary
Miss Sylvia Sams
Accountants
W12
Beaumont Enterprise Centre
72 Boston Road
Leicester
LE4 IHB
Tel: 07863184679
Bankers
HSBC

DEsnNY INTERNATIONAL CHRISTIAN ASSEMBLY
MANAGEMENT COMMITTEE'S REPORT
YEAR ENDED 31ST. DECEMBER 2024
The Management Commsttee who are also the trustees of the Charity, submit thier
annual report and financial statements of Destiny International Christian Assembly (the
Charity) for the year ended 31st. December 2024. The Management Committee confirm
that the annual report and financial ststements of the Charity comply with current statutory
requirements: the requirements o* the Charity'5 governing document and Reporting by
Charities issued in October 2000. The provisions of the statement of Recommended Praclce
(SORPI 'Accounting and Charities issued in October 2001.
Method of appolntment or electlon of trustee's Committee
The Management of the Charlty is the re5pon5ibility of the Trustee's Committee who are
eletted and co-opted under the terms of the Articles of Association.
Constltutlon pollcFes and oblectlves
The Church is registered as a Charity and was set up byThe Charity commission.
The princlpal objective of the charity is to organise church Servi￿5, community services,
mentoring and advlce," nursery and teaching of children, youths and adults.
There have been no changes in the objectives slnce the last annual report.
Organlsatlonal structure and declslon maklng
The organisatlon of the Charity is controlled by the members of the Tru5tse's Commlttee.
Revlew of actlvltle$
During the year, the Charity received a total of £375.675 from donations from church
members. The financial results for the year are shown in the annexed accounts.
Reserve Pollcv
It Is the polici of the management committee to work towards holdlng the minimum
reserves necessary to enable the Charlty to meet its commltments for a mlnimum period of
three months.

TRVSTEPS CQMMITfEE REPORT
YEAR ENDED 31ST. DECEMBER 2024
Trustee's Committee's responsiblllties
Charity Law applicable to Charities in England/Wales requires the Trustees Committee
to prepare financial ststements for each financial year which gives a true and fair vtew
of the state of affairs of the Charity and of the surplus or defiat of the Charity for the
period. In preparing those financial Statements, the Trustee's Committee have."
seletted suitsble accounting policies and applied them Consistently
made judgements and estimates that are reasonable and prudent
stated whether applicable accounting stsndards have been followed,
subject to any material departures disclosed and explaied in the
financlal statements and
prepared the financial ststements on a going con￿rn basis (unless it is
Inappropriate to presume that the Trust will Continue in operatbn).
The Trurtee's Committee have overall responsibilty for ensuring that the charty has
an appropriate system of controls, finanaal and otFierwise. They are also responsible for
keeping proper accounting records which disclose with reasonable accuracy at any time
the finanrj?I position of the rharlty and enable thom to ensure that the flnanclal state-
ments comply wlth the Companies Art 2006. They are also responsible for safeguarding
the assets of the Charity and heno for taking reasonable for the dAtection and
preventlon of fraud and otlJL'r irrebRulaiiiies. These accouilL Flas bcL4Tr delikeied in
accordance with the provisions applicable to charities subjert to small compaies reglme.
The report ¥WdS approved by the Trustee's Committee on 28th. July 2025 and signed
by:
Miss Sylvla Sams
Secretsry

DESTINY INTERNATIONAL CHRISTIAN ASSEMBLY
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DESTINY INTERNATIONAL
CHRISTIAN ASSEMBLY
YEAR ENDED 31ST. DECEMBER 2024
I report to the trustees on my examination of the accounts of
Destiny International Christian Assembly for the year ended 31st. December 2023.
Responsibilitles and basis of the report
As the charity's trustees. you are responsible for the preparation of the accounts in
accordance with the requirements of the CharitiesAct 20111"the Act")
I report in respect of my examination of the Trust's accounts carried Out under section
145 of 2011 Act and in carrying out my examination. I have followed all the applicable
Directions given by the Charity Commission under section 14515}(b) of the Act.
Independent exarnlner's statement
The Charity's gross income does not exceed £lm nor does the Gross Asset Value exceed
£3.26M and Income exceeding £250K. However. I can confirm that as a qualified member of
ACCA, I'm qualified to undertake examination of the Charity's Financial Statements.
I have completed my examination. I confirm that no material matters have come to my
attention in connection with the examination.
I have no concerns and have come across no other matters in connection with the
hi
examination to which attention should be drawn in this repori in ordL'r lo ena.
proper understanding of the accounts.
Signed ..................................................................
Name: Ben Eruchie MBA; FCCA,. FCA;FIMC; ACIB;

DESTINY INTERNATIOKI t. I CF5f¥if ¥ ! R R¥ firrr.F.*-,
STATEMENT OF FINANCIAL AcfiviTIES
YEAR ENDED 31ST. DECEMBER. 2024
Restricted
Funds
2024
Unrestricted
Funds
2024
Total
Funds
2024
Notes
INCOMING RESOURCES
Donations legacies & Similar incoming Res.
8ank Interest
65,364
310,311
2,610
312,921
375,675
2,610
378,285
65.364
REsuuRCES EXPENDED
Charitable Expenditure:
Cost of activities in furtherance of the
charity's objects
101.388
101,388
Support Costs fur &'-,.I, ts <¢nd ticti."
131,181
131,181
Resources expended on managing and
administering the Charity
43,007
43,007
21J.J76
275,S76
MOVEMENT IN TOTAL FUNDS FOR THE
YEAR - NET INCOME/{EXPENDITURE)
For< l-l li -¥LI',I
TOTAL FUN DS AS AT 1ST JANUARY 2024
336,915
336,915
3?6,915
The statement of Financial activities include all 8ains and105ses ￿COgnised in the year
The notes on pages 10 to 15 forms part of these financial statements.

DEsfiNY INTERNATIONAL CHRISTIAN ASSEMBLY
BALANCE SHEEr
YEAR ENDED 31ST. DECEMBER. 2024
FIXED ASSErs
2024
Tangible Fixed A55ets
327,￿)6
308,969
CURRENT ASSErs
Debtors
Cash at Bank & In Hand
245.040
175,132
245.040
17S,132
CURRENT UABILTIES
Current Uabilitie5 due within l Year
Current Liabilitre5 due rnore than l Year
10 21,281
62.069
19,990
77,556
83,350
97,546
Net Current Assets/(L1abili￿eS}
161.690
77,586
Net Assets
488.6%
386,555
Restrlcted Funds
115,004
49.640
Unrestricted Funds
373.692
336,915
488,696
386,555
The Trustees have:
a] For the year endlng 31st December 31-12-2024 the Charity was entttled to exemption frorn audlt
under Section 477(2) of the Companies Act 206
bJ The members have not required the charity to obtain to obtain an audit In acconlance with section
476 of the Companle5 Act 2006
c] The Trustees acknowledge thelr responsibllities for complying wtth the requirements of the Act wlth
respert to accounting periods and preparation of the accounts.
The financial statements were approved by the Trustees on the 28th July 2025. And signed on thelr
behaEf by-
The notes on page5 7 to 13 fomi part of these finandal ststemeTrts
Pastor (Drl MosesEkhuemelo
Trustees
Miss Slyvia Sams

DESTINY IMfERNATIONAL CHRisfiAN ASSEMBLY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST. DECEMBER. 2024
ACCOU￿rING POLICIES
1.1 Basis of preparation of finanaal statemenL
The financial statements have been prepared under the historical cost convention
and in accordance with the Financial Reporting standards for smaller Entities Entities
{effective June 20021. The Financial Statements have been prepared in accordance
with the statement of Recommended Practice {SORP) "Accounting and Reporting bv
Charities" published in October 20(KM).
1.2 Charlty Status
The members of the Charity are the trustees named on page l - in the event of the
Charty being wound up
1.3 Fund accountlng
General funds are unrestricted funds which are available for use at the descretion of
the trustees in furtherance of the general objectives of the charity and which have not
been designated for other purposes.
Restrlcted 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
alm and use of each restrirted fund is set out in the notes to the financial statements.
1.4 Incomln8 resources
All incoming resources are included in the Statement of Financial Attlvitles when the
charity is legally entitled to the income and the amount can be quantrfied with
reasonable accuracy.
Gifts in kind donated for distribution are incuded at valuation and recognised 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 ss bearing the cost. No amounts are Included In this
financial statements for services donated by volunteers.

DESTINY INTERNATIONAL CHRISTIAN ASSEMBLY
NOTES TO THE FINANCIAL STATEME
YEAR ENDED 315T. DECEMBER. 2024
Intangible income, which comprises donated services, is included in incorne 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 recognised 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 15
recogni5ed at the time of the donation.
1.5 Resources expended
All expenditure is accounted for on an accrual basis and has been induded under expense
categories that aggregate all costs for allocation to activities. Where costs connot be directlv
attributed to particular activities they have been allocated on a basis consistent with the use of
the resources.
Fun-raising cost are those incurred in seeking voluntary contributions and do not include the cost
of disseminating informatin in support of the charitable activities. Support costs are those costs
incurrred directly in support of expenditure on the objects of the Charity and include project
Trustees carried out at headquarters. Trustees, and administration costs are those incurred in
connection with admlnistration of the Charity and Complian￿ with constitutional and statutory
requirements.
1.6 Cash flow
The financial statements do not include a cash flow statement because the Charity as a small
reporting entity is exempt from the requirement to prepare such a statement under the
Financial Reporting Standard for Smaller Entitles (effective June 20021.
1.7 Tangible Flxed assets and depreclatlon
Tangible Fixed assets are stated at cost less depreciation. Depreciation is provided at rates
calculated to write off the costs of fixed assets less their estimated residual value over their
expected useful Ilves on the following basis-
Motor Vehicle
25% straight Ilne
Fixtures and Fittin8S
25% straight line
Office Equlpment
25% straight line

DESTINY INTERNATIONAL CHRISTIAN ASSEMBLY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST. DECEMBER, 2024
2 DONATIONS. LEGACIES AND SIMILAR INCOMING RESOURCES
Restricted Unrestric. T¢)tal
Funds ted Funds Funds
2024
2024
2024
Totsl
Funds
2023
Grants
Government Grants
3 SUPPORT COSTS FOR GRAKfs AND ACTIVITIES
Restricted Unrestrf¢- Totsl
Funds
ted Funds Funds
2024
2024
2024
Totsl
Funds
2023
Printing Postsge & Stationary
Subscription
Light & Heating
Bank charges/Mort8age and Loans
ConsultancylResources
Functions
Toiletries & First aidlEquipment
Charity
Insurance
rithes
Travel and subsisten
Repair5 & Maintenance
1,590
1.590
333
333
10,660
10.660
5,751
5,751
1808
2,808
25,099 25,099
9.844 9.844
17.112
17.112
10.200
10,200
13,076
13.076
9.458
9.458
25,249 25,249
I,S25
893
10,559
6,641
9,481
21,300
14.611
10,463
5,328
11,870
19,388
11,621
131.181 131.181
123.680
4 RESOURCES EXPENDED ON MANAGING AND ADMINISTERING THE CHARITY
Restrlcted Unrestrfc. Totsl
Funds
ted Funts Funds
2024
2024
2024
Total
Funds
2023
Audit & Accountancy fees
Professional fees
Property Rent
Training
Telephone
Sundries
Depreciation- Motor Car5
Depreciation-office equipment
Depreciation- Fixtures & Fittings
7,1
7,IlXJ
12741.4 12,741
5,8LYI
3234
1072
2106.39
5987.05
1.072
2,106
5.987
3687
1753
3197
14(KIi.6 14,002
43.IN)8 43,IJ18
25.671
io

DEsfiNY INTERNATIONAL CHRISTIAN ASSEMBLY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31sr. DECEMBER. 2024
S ANALYSIS OF RESOURCES EXPENDED BY EXPENDrruRE TYPE
2024
2024
Staff Cost Dep'n
2024
Other CoslTotsl
2024
2023
Total
Wages and Salaries
Support costs for grants & activities
Resources expended on managing
and administering the charity
101,387
14,002
115,389
55,287
109,717
43,633
55.287
104.901 104.901
97,718
Totsl Resources Expended
lo1￿87
14.002 160.187 275.576
251,068
6 NEf INCOMING RESOURCESI(RESOURCES EXPENDEDI
Total
2024
Total
2023
THIS IS STATED A￿ER CHARGING:
Depreclation of assets owned by
the Charity
Audit & Accountancy
Professlonal Fees
14,002
7.100
12,741
8,000
5.800
3,234
33,843
17,034
7 STAFF cosrs AND NUMBERS
Staff costs were as follows:
2024
2023
Wages & Salarles
101.387
101.717
The average monthly number of employees during the Year was as follo￿.
2024
2023
Administrative
No employee received remuneration arnounting to more £SO,IJJ) in either year
li

DEsnNY INTERNATIONAL CHRisllAN ASSEMBLY
NOTES TO THE FINANCIAL STATEMErirs
YEAR ENDED 31ST. DECEMBEIL 2024
TANGIBLE FIXED ASSETS
Building
Equip*
Fu￿re5 & Total
Frttings
At Cost
Addltions In the Year
Write Off
As at 31-12-2024
285.0(X)
68.374
37 359,211
35.3
15,8CM)}
37 388.711
35.300
15.81K))
35.3(KJ
285,0
68374
Depreciation
As at 01-01-2024
Char8e for the Year
Depn Re: Write Off
47.667
5,177
2,538
8.825
12,5381
8￿25
37
50,242
14,(KJ2
12,5381
61.706
52.844
37
Net Book Value:
As at 31-12-2024
As at 31-12-2023
285ml 15.530
285,0
20,707
26875
3.262
327.006
308,969
DE8TORS
10 Due withln l Year
2024
Z023
CREDITORS
Due withln l Year
Mortgage Loan Repavt
Other Creditors
Accountancy Fees
2023
14.181
14.189
7.1
21,281
19,989
Due after more than l Year
92,156
li
STATEMENT OF FUNDS
Brought
Incomln8 Resourres Carrled
Forward ReS￿rteS ExperKled Forward
UNRÉsfRicfED FUNDS
General Funds
336,915
312.921
275.576
374,260
REsTricfED FUNDS
Restricted Funds
65.364
65,364
SUMMARYOF FUNDS
General Funds
Restrlcted Funds
336.915
49.640
386.555
312,353
65,364
377.717
275.576
373.692
115,004
275,576
ANALYSIS OF NET ASSEfs BrrwEEN FUNDS
Restricted Unrestrfc- Total
nds
ted Funds Funds
Total
2024
Tangible flxed assets
Current Assets
Creditors Due within l Year
Creditor5 Due more than l Year
327.¢Y]6
245.040
21.281
47,470
503295
327,IX)6
245.040
21.281
47,470
503,295
308.969
175.132
19.989
Tl,557
386.555

DESTINY INTERNATIONAL CHRISTIAN ASSEMBLY
DEfAILED INCOME AND EXPENDITURE ACCOUNT
YEAR ENDED 31ST. DECEMBER. 2024
INCOME
2024
2023
Building Fund
Tithes & Offerings
CAF Payment
Gift Aids
Interest Re￿1vable
Other
Community actfvities
TOTAL FUNDS
65,364
245.733
49,640
196.439
22,033
76.546
309
50,485
2,610
14,093
7,524
352.491
378,285
LESS EXPENDITURE
Wages & Salaries/NI
Pension
Equipment
Light & Heating
Printin8 Postage & Stationery
Repairs & Maintenance
Subscription
Functions
Charity
Insurance
Travel & Subsistence/Hotel Accom
Telephone & Fax
Professional fees {Inclusive of Bookkeeplng fees)
Audit & Accountancy fees
Training
Resources
Sundry Expenses
Tithes/London
Bank Charges
Mortgage Interest
Depreciation
94,981
97,317
4,400
14.611
10,559
1.525
11,621
893
21.300
10,463
5,328
19.388
1,753
3.234
5,800
3,687
9.481
3,197
11,870
240
6,401
8,000
9.844
10,660
1,590
25,249
333
17,112
10.200
9,458
2.106
12,741
7,100
1,072
2,808
5,987
13,076
238
5.513
14,002
275.576
251,068
Net Income
102,709
101,423