EMPOWERED COMMITTED CHRISTIAN MINISTERIES ANNUAL REPORT & FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2025 Registered Charity Number 1150253
EMPOWERED COMMITTED CHRISTIAN MINISTRIES FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2025 CONTENTS PAGES Officers and profèssional advisers Report of the trustees 3to7 Report of the Independent Examiner Statement of financial activities B8lance sheet 10 Cash flows statement Notes to the financial statements 12to18 Page 1
EMPOWERED COMMITTED CHRISTIAN MINISTRIES OFFICERS AND PROFESSIONAL ADVISERS The Board of Trustees W. J. Beah {Chairman) M. C. Lhotel-Nzelu M. Essiet Registered Office 13 Gifford Avenue Manchester M9 6JH Independent Examiner Edwige Fomo CGMA EFK & CO Consulting Ltd 1 Egremont Avenue Manchester England M20 1GS Banker Naest Bank PIC 60 Portland Stre8t Manchester M14QT Pag6 2
EMPOWERED COMMITTED CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDING 31 DECEMBER 2025 The Tiustees present their report together th4th the finanoal statements of the charity for the year ended 31 DecemlEr 2025. The finanaal ststefflents have been prepared in accoidance wtth the accounting policies Set out on pages 12 to 13 and comrAy wth the Charity's Trust Deed and apICable law These financial statements comply wth the Charits"e5 Act 2011, the Articles of Assouation, and Accounting and Reporting by Charities.. Statement of Recommended Practice applie to Charities preparing their acLount$ in a¢cordan¢e wth the Financial Reporting Standards apFlicalAe In the UK and Republic of Ireland IFRS1021 ICharikn85 SORP IFRS1021 and the ch8rith.es Act 20111. OBJECTIVES AND ACTIVITIES The obieth.vtss of ECCM are for th& b&nefft of th6 puLIic. It exists to.. l. To a(fvanTr the Christian faf(h in aOrdanCe wth the statement of fakth in sud) ways and In such parts of the United lfjngdorn or the %)r1d as the trustees from bme to time may think fit 2. To relieve-health and fi'nancial hartship and to promote and preserve sound body and soul by tha prOv10n of fund$, goods or sÈrvle88 of any kind, including through the provision of counselling and suppoit in such parts of the united kingdorn 01 the world as the truste&s from tirn8 to ts'rne may think fit 3. To advance education in such ways and in such parts ol the United Kingdom or the worfd as the trusteeg from tsme to time rn8y think fit. ECCM Statement of Faith We believe in God, the Father almvJhty, crèator of heaven and earth. We b81iev8 In J98us Christ, His only Son, our Lord. He was conceived bythe tower ol the Holy Spirf( and was born of the virgin Mary We bellwe 8uffered under Pontiu Pilate. was ¢ru¢ilied, died, aTKI was buried lor our sins. We believe He descended to hell and rose again on the third day. We believe He ascended into hèavèn and Is $8ated at the right hand of the Father where He will Come agn to judge the I1n9 and tho d&(J. We bdiev8 in the Holy Spirit and the Holy Church of God wryth the communion of the saints. the forgivenes8 of sins. the resurrection of the body. and the lrfe everlasting. Amen. STRUCTURE, GOVERNANCE AND MANAGEMENT ECCM is a charitable TrLtst constituted by a Trust D88d. The chanty 1$ governed by the TIu6tees listed on page 2. New Trust?es are apptd by the existing Board of Trustees based on their experts$e and involvement in furthering thè and vision ofthe Charity. Th8 Board of Trustéès has a variety of èxpèriènce including Chiistian ministry, legal and commercial bLinesS skn"119. Thè Board rs aecountatle to the Chanty CoMrnison for the (2reful use of charEtaNé and other putrjic funt provided in a variety ol lomis, and for the hievement ol appropriate performan stsndards in SèNlCÈ dèbvery. The Board of TrLL8tees meets quarterfy to oversee the vision and stratejes of the charity. Wth the growth of activits.es of the TTUSt an .ever-increa$ing level of expertise is requirad on a day-to-day ba98 and an estaNished managementteam in ace that is eapable of running the affaitg of the Charity. The trustees listsd on page 2, are in charga of th$ day-to-day managèm8nt matters and are 8¢covntsble to the trustee6. They are not paid by th8 charty. This 18 reviewed annualty and might change in accordance wth èveragè 8arning8 and the charity'8 funds availatAe Pagè3
EMPOWERED COMMITTED CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDING 31 DECEMBER 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT (Continued) The Trustees remain committed to advanang lJ)e Christian folth. Trustee Induction and Training There ara no spècffic policies and procedur85 forthe inductionltraining of trustees. However they are inducted accordng to individual requirements. A copy ofthe Charty8 Trust Deèd is supJied. along with thè chartys pdicwds and proeèdure8 and copies of recent board rneÈb"ng minute8 and accounts. Individua1 TIu8t8es role61responsibilities ale negotiated with all the trustèes so that their roles complement 88ch ott)er. The Tru8tees make stratsgic decisions based on the finknaal posth'on of the church. PUBLIC BENEFIT The Trustees have paid due iegard to the Charity Commission's guidance on public bènefit in deciding the acts"vib"es undertaken by the Charity in the ytrar. The Trustees are satslied thatthe informats.on provided in the report and aoUnts meets the public benefit iepotbng requiremants. ACHIEVEMENTS AND PERFORMANCE The year 2025 w88 a year of ¢ontinued growth for ETHpowered Committed ChrK8tian Ministries IECCMI. ECCM was predominantty focused on stability and ensuring continuou8 improvement in all aspects of its operations which included its ¢haritab18 actNits"e$. youth empoweiment and strong ¢ornThunity engagement. To this end. planned a¢tNiti8s warè condu¢t8d to support tht achievement of the operattonal goal8. Thesè were.. Supportlor deprNed communities in Afnca 2. Youth EmFy)werment Program 3. Relationship Courtselling 4. Church Leadership Conlbrènce 5. Ordination of Bishop, Pastois. Ministers and Evangelists ECCM'S d8facto a¢tiviti88 weie maintained as is. These were.. l. Weekjy prayers 2. Sunday service 3. Counselling ECCM engaged in various community support acttvites in deliv81ing relief Itèms and rendering service? lo vuln6rae chuieh member8 and the Community at large. Thèse were.. Distribution gf food parce 2. Support prayers Page4
EMPOWERED COMMITTED CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDING 31 DECEMBER 2025 ACHIEVEMENTS AND PERFORMANCE Icontinued) Staff and volunteers During this year the charity paid foi the setvices of some peoe, such as tnechanics for Vans repairs, Accountant for th8 bookkeèping and gift aid proe88sing. Al other areas of the churchlchaiity ale essenbally filled by voluntee18 Imthout whom the charity could not function. FINANCIAL REVIEW The Trustees have prepafed the accounting policies for Empowered Committed Chrtgtian Mlnlstries in accordance with the requirements of the SORP and of best accounting practice. Review of the year The Trustees report a period of reduction in income. The baseline income has down up to £35,04912024.' £47,0¥21. The costs wa8 maintained at the same level to £34,80312024". £34,5011 and were contained within budget due to stiong financial management and good cost control. Income and Expenditure ECCM relies on voluntary income as its principal Source of lundlng. Total donation and legacies, induding Gift hid amounted to £35,04912024 £43,840) Tithés ree6ived from church members amounted to £5,289 12024". £S,0941 which constitutes 15% 12024". 14.hl of all voluntary income.. Offerings & Pledge donations (including Gift dI totalled £14,98612024'. £23,179) which accounts for an extra 43Qh 12024". 53%) of voluntary income., £3,497 funding in this ye81 for Thanksgiving is12024". £3,252) ièpresonts 10%12024.' 7%1 ol voluntary incomè, gifts & donat.ons paid into the Churth tAnk accounts £11,27712024."11,3151. Th9 Costs of raising fijnds amounted to £7,66612024." £2,709), and the costs ol fund generating aCtivie$ werè £3,600 12024. £3,600). Governance The £75012024.. £6001'governan¢e' costs indudè thè costs Assoaated with independent examination of the accounts. Surplus Th6 total incoming resources exceeded the resourcxs expended In the period tyi £24812024.. £9,339) and thi8 is held as unr6Strictad fun(b. Balance Sheet Th8 Balancè Sheèt as at 31st Decembef 2025 was stronu ensuring that the Charity has the assets reguired to deliver its ¢ommitments to the cornmunty. Included in Fixed assets are Motor Vehides 8nd PA 8y8tems valued 9.293[2O23.' £30,298). Page5
EMPOWERED COMMITTED CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDING 31 DECEMBER 2025 FINANCIAL REVIEW {Contlnued) Reserves policy Thè Trustees have adopted a reserves policy which they COnder appropriate, to ensure the continuing athlty of ECCM me8t its objectNes and oNigab"ons. The policy $¢ seeks to maintsin an acc8PtaNe ratso betweèn the free reserves and the level of unrastricted cash expenditure. 'Free reserve$' are represented by thè unrestri¢ted funds less the tangl& fixed 8888ts. 'Unrestri¢t8d cash expenditura, represents the operating costs for the y6ai lèss th& ohaigè for dre¢latiOn. The Charity does not intend to aceumulate significant reserv8s bjt depends upon th? ongoing Support of its donors to rneet future costs. In order to be prydènt the charty aims to 1958we 2 Years of Operatonal costs at any one tme.. this would cover the charity In the event of unforeseen Èxpenditure. Risk policy The Trusletrs eonduct an on-going revlew of major risks a8 part of its regular monitoring and rerng. Internal risks are minimb8ed bi the implementston of pioceduie8 in régard to good practice child protection sx)liries. flre safety and health and safety inspèctrons where the Chaity's activitiès operate. Financial risks are minimised by the implementath.on of procedures for th8 authorBation of all transactions on a regular basi$. PLANS FOR FUTURE PERIODS We aim to build on our good work and a¢hiev8fnents of th8 previous yèar. In 2026, we to consolidatè our efforts to foster our presence in our immediate community. Looking ahead In 2026 plans to ¢onth"nue its strong focus on the lollowng areas.. Extend our charitaNe actvthes to local car8 needs and faulities by donating to such e*sl$hMentS as deemed feae by trustees and thurch leadership. We $eekto rnove into our permanent premises to give us thè space we need to grow expon8nts"ally. We se8ktts perform the fo11owng èvents lor the year 2026". Wornen ¢onfÈrénce 2. Men Conference Leadership Conference 4. Marriage Conforence 5. Improve our online presence tt)rough swal netsvorks and wEb8(fa Page6
EMPOWERED COMMITTED CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDING 31 DECEMBER 2025 TRUSTEES. RESPONSIBILITIES Charity Law requires the truste&s to prepare finanal ststements for each financial yearwhich ve a true and fair view ol the state of 8ff8irs of the charty and of its finanal activities for that year together wth its assets and liatilitie6 at the end of the year, adequately dEstinguishlng any material, special tru8t or other restricted fund of the challty. In preparing thos8 financial statements, the (arectors ara requir8d to". al sele¢t sultale a¢¢ounling poIleS and then apY them eonsistenty,. bl make judgments and estimates that are reaSonae and prudent.. ¢1 stste whether the poli88 adopted are in aceoidance with the appropriate SORP on accounts.ng by charit.ès and the Accounting R8gulation8 and wth applicae accounting Standards Subje to any material dèparturès disdosed and ex[alne in the financial statements,. and dl prepare the finanaal ststements on the going concèrn basis unles6 it is inappropriate to assurne that the charity Vwill contr'nue in its activitie8. The tiuslee8 are re8PDnsible for keetxng proper accounting records which disclose Mith reasonable accuracy at any time the financial Fosition of th@ charty and to enable them to ensure th&tthe finanal statements cOMY wth the Statements of Recommended Practice and the regulatio made under section of the Chailtles Act 2011. They are also responsiblé for safeguarding the assets of the charity and hence for tang reaSonae stsps for the prevention and detection ol fraud and irreoularityes. Th8 trust88s have thè powar to invost in such ks6ts as thay s80 fit 0£ aoo TTU8tÈé...-... .. ... Name of Tru8tee......... RELATED PARTIES A summary of transactions ¥Mth related pafties is set out in nots 14 of the finanaal stat8rn8nts. Thè Trustèès dèdare that they have approved the trustees, report above Signed on behaK of the charty's Trustees Signed by M. C. LhotekNzelu Date ". 04tr August 2026 Page7
EMPOWERED COMMITTED CHRISTIAN MINISTRIES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ECCM YEAR ENDING 31 DECEMBER 2025 I report on the accounts of the charty for the year ended 31 DeceMr 2025 W1ch are set out on psge8 9 to 18 RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE EXAMINER Thè chartys trustees are respon&trAa for tha prèparation of th8 accounts. The charity's tiustsès consider that an audit 15 not r8quir8d for this year under section 144121 of the Charities Act 2011 (the 2011 Act) and that an indep8ndent oxarninatioll 18 needed. It is my resw)nsitility to.. examSne the accounts undèr section 145 olthe 2011 Act, to follow the procedur85 laid dDwn in tha g•neral Directons gN8n by the Charity Commi%sion (under 88etion 14515llbl of the 2011 Act. and to ststa whèthèr p8cular matters have me to my attention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examination vras cairied OLrt in accordance vrtth general Directions given by the Chaity Commission. An examlnation indudes a review of the aeeounting records kept by the eharty and a comyarison of the accounts presented Mfjth those re¢oid8. It also include$ ¢onsiderth"on of any unusual iterns or dis¢losureg in the accounts, and seeknng •Xana1.0nS from you as the Iruslees conrning any Such rnattèrs. The pro(%dures undertaken do not providè all the evidence that would be required in an audit, and consequently no or4nion 18 gNen as to whèther the accounts present 8 true and lair, view and the report 13 limitèd to those mattars set out in thè statement bdow INDEPENDENT EXAMINER'S STATEMENT I confirm that l am qualrfied to undertake the examination because l am a member of ACIE. In connect.on wth my èxamination. no mattor has come to my attention.. 1. which gives me reasonab18 cause to believè that in, any materlal re$pec( the roouirements.. to keep acoounts.ng records in accordan¢e Vth 88thon 130 of thè 2011 Act,. and to prepare ac¢ounts whieh accord wth tha accounting ièeords and comKAy wth the aecountina requiraments of the 2011 Act have not been met,. OT 2. to whieh, in ry opnion, attention Should be drawn in order to enatAe 8 proper understanding of the accounts to be Teacb*d. Datè.. 04th August 2026 Edwge Fomo CGMA Ind&pendent Examiner EFK & CO Consulting Ltd 1 Egremont Avenue Manchester England M46DE Page8
EMPOWERED COMMITTED CHRISTIAN MINISTRIES STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING AN INCOME AND EXPENDITURE ACCOUNT) YEAR ENDING 31 DECEMBER 2025 ur$ted Funjs Rsted Fu5 Total Total 2024 INCOMNQ RESOURCES re5wces trom gereratst¥J thts.. Dorot#)rs ,049 43,84U TOTPLINCOMNG RESOURCES RESOURCES EXPEIIDED Chaiitatrle PdM'IEs &Werne Costs 7KI TOT RESOURCES EXPENDED 34,W3 34,1 NETIOUTGOINGIIINCOMNG RESOURCES BEFORÉTRSFERS 246 TR1$PERs Gross Transfer treen FuTrJs NET IVEMENT IN FUNDS 246 Total FUts Brow Fonmard TOT FUMDS CNRRIED FORWARD 1%1,335 1S),581 1,558 1.681 14Q9* 15q3 The charty has no recognis8d gains or loss6s oth6r than the results for the year as set out above. Page9
EMPOWERED COMMITTED CHRISTIAN MINISTRIES STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2025 ECCM 2026 ECCM 2024 Ntsté FIXED ASSETS Tangitle fixed assets 29.293 29,293 30,298 30,298 CURRENT P2SETS Debtors 10 9,OLK) 118,207 125.207 C*h at bank and in hanol 11 114,382 123.362 CREDITORS: knuntsf2111ng due vAthln year 12 1,300 CURRENT gET8 122.812 123.J7 TOTAL Jk8SETS LESS CURRENT LIPBIUTIES 161,906 154,2( CREDITORS.. knounts falllng due after rTrxe than one 01 13 1.324 3,870 NET $£T5 160.581 150.33S FUNDS OF THE CHPRITY Restricted incoma Funds Unre51ricted hcome Funds 15a 15b 160.581 150,335 160.681 150,335 These financlal statements ère approved by the twstees on 04th August 2028 and signèd on their behdf by.. M. C. Lhotel-Nzelu ................. Trustee M. Essiet........ Trustee Page10
EMPOWERED COMMITTED CHRISTIAN MINISTRIES CASH FLOWS STATEMENT YEAR ENDING 31 DECEMBER 2025 2028 2024 Cash flo frorn operating activiig¥ Net cash spent 9,340 Aljustnwènts to Cash from nonwcash ite Depreciation (Profftl on disposals of Assets 9.784 14,5071 S,$23 10,353 125501 17,143 Working capital adjustTrwnts Decfeasellincreasel in stocbs Oecreasellinereasel in detrtors IncreasellDecreasel in creditors 11,0(K)I 700 15501 Net cash flows frorn OFerating actNrfcies 4,973 16.843 C#sh flDVE trom inv8stin9 ivity¢$ Interest receDied from savings Purchase oftargib16 fix Pssets NW Cash flows from Inlir0 actMIss 14,2721 14,2721 12201 12201 Cash flowts from fiTh¢Ing aGtlvltkn$ ddition of Loan during the pericd 12,5461 12,9271 N8t cash flows from financirg actwities 12.5461 12,9271 Net Idecreaselhnerèase In ¢ash and cash equivalents Cash and c&h eqU18n15 at 1 January 11.8451 16,947 116. 99,259 Cash and cash equvalents at 31 Decemtr 114,361 116,X Page11
EMPOWERED COMMITTED CHRISTIAN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2025 ACCOUNTING POUCIES statement of Compllance The financial statements have been prepared in a¢¢ordancevAth FRS 102.°The Financial Reporbng Standard apicae in th8 UK and the Republic Of Ireland. the Statement of Reeommended Practice applicablè to charibes preparing théir accounts in ac(fjrdance 1th the Financial re[)ng Stsndard ap]Calle in the UK and Republic of Ireland IFRS 1021 Icharities SORP IFRS 102118nd the Charities Act 2011. Incoming Resources Donations & Leg8aes Donation8 and gifts are generally only recognlsad when received by or on behalf of thè charity. In exceptiona1 oxses Ythgre an amount is signifi¢ant, gifts are fecognK%èd as income when the ¢h8rity Is notified of a MMItMent to make donation and the trustees 8re virtualty certain tt)ey Mill re¢Èive the resouictrs and the monetary valuè can be measured th sufficiènt reliability. Incom8 tgx Income tsx re(x>vèrable on gift aid donations Is fecognisèd on a recewatle basiB. Grants Grants to the charity are accounted for as soon as charity is nots.fied of its lègal entiuemènt and thè arnount du8. Income from thantable 8ctivki&s l incorne from events and activities is recognised when due. Income trom ftjnd generating actlwts Income r8I8Èd by spec4al fund raising 8V8nts, and trading activib"e$ are awounted for in thè period in which the Charity Is ented to receipt. Re50urce$ Expended Resources expended are induded in the Statement of Financial Activities on an accrual8 basis. LTrrocl Charilable EXpdItur& Diieclly attributai48 eXpentUre has be8n allocated to the appropriats fund. Vvhere Costs have bew shared the expenditure has b8èn allocated to funds on the basis of their estimated consumpb'on of expen¥es. Govemance Thes6 costs include the Costs of governancÈ arrangements whi¢h relate to the g8n8ral running of the Charity ag OPP(6ed to the direct rn8nagement functio inherent generating funds and in charitatAe acbvities. Thls include8 guch Items as Indendent exarnination, legal a(fviee foi trustèes and co¥ls as60ciated wth ¢onth"tutional and Statutory requirements. Induding trustee's m9eb"ngs. Volunteers and d¢)nated servicts and facilie$ The value of 6ervicg8 provided by volunteers is not incoipor8ted into th958 financial ststamonts. Fixed Assets TangiNe fixed assets for u8È by the Charity are captased if they ean be used for more than one year. and e(6t * least £500. They are valued at cost, or ff gift•d, at the value to the charity on receipt. Depreciation is calculated on the wsts or valuation of the asset8 at the ratè of 25% P024'. 250AI using the straight line method. Page12
EMPOWERED COMMITTED CHRISTIAN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2025 1.ACCOUNTING POLICIES (Continued Currènt Asset$ Arnounis owing to the chanty at 31 Decernr 2025 in respectof income are shown as debtots less provision for amounts that may prov8 uncollactable. Fund5 Funds hdd by the tharity are either". Unrgslrldfjd genoralfunds These are funds that ¢an be used in accordan(* vAth the ¢haritable objects atthe discretion of thè trust. Rg8lrict8d fiJrKYs These are fvnds that can onty be used for parb¢ular restri¢ted puipose8 withln thè obj'ects of the charity. R88trictions arise when spealied by the donor or Mthen fund5 ar8 raised for particular restricted purposes. Further eXanatiOrn of th8 nature and purpose of each fund 19 Indutjed In the notes to the financial ststements. Page13
EMPOWERED COMMITTED CHRISTIAN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2025 INCOMING RESOURCES Urrestricbj RaStrted Totsl FLrds F}15 2tr26 29 Donationsand leoa¢lo$ 0.g5 & dormtons Gts Chwckts & lsIr166 10,175 11.315 3.r2 11.277 3.497 11.277 1497 4289 TttanksgNing Tftss Tax Refi 9,543 1&Q)4 2b Other Trading Incon* Trath'ng Sales TOTPL INCOMING RESOURCES Many volunteers give freely of théir time in the Bervicg of our Lord for the charity, the value of which is unquantrffi8tAe. 3.COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE Lknrestridè Restricted Total Funds FuTNJs 2025 2024 34,501 t8 ol Di1 Charitabi¢Actll1e8 34.803 34803 34.)1 4.COSTS OF CHARITABLE ACTIVITIES BY ACTlVlry fipE Supp)rt C(xts uertaken Totsl Total Directly 2025 2024 Cr6ts crfGeneratkng Vokntary IOe Costs of Fund GerEratI ACtlti8S Cost$ of A¢tiwties 2.7Cg &6 15.8ff2 24,419 7.675 10,384 23,637 34803 28,192 34,501 P89814
EMPOWERED COMMITTED CHRISTIAN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2025 6.COSTS OF CHARITABLE ACTIVITIES BY HEADINGS Unrestricted Restricted Total Total Funds FuThJs 2024 Repairs & Maintenarce cost P1888 costs Z535 2,636 276 Admin costs 276 Audit & A¢cOuntaY f*s AdMink8traITr and inSuTrr8 c05t5 1,626 4,957 9.784 2.3 EKert8 Costs 4.957 9.784 Depreciation Costs Rert Costs 10.353 P8Stor Alowatr 3,6C Trthes paid Vehlcles cc6ts 4.144 822 181 SuLxontia¢tors 1.2Q) 34.803 34W3 34,501 6.GOVERNANCE Unrestri¢t8d Total Total Funds 2025 2024 Irependent examinerfs fee 750 750 750 600 7.NET OUTGOING RESOURCES FOR THE YEAR Total Total This is stated aftèr charging 2026 2024 hdependent examiners fee Depreciation of assets 760 •.784 10.353 Page15
EMPOWERED COMMITTED CHRISTIAN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2025 INFORMATION REGARDING TRUSTEES AND EMPLOYEES The charty trustèes were not paid or received any other beneffts from eMOyment the Trust in the year12025'. £nill neither were they reimbursed expen$e8 duiing the yaar12024.' £nil1. The key rnanagernent personnèl of the Tru8t, compiisè the trustees. and senlor managementteam. The total employ88 benefits of th8 88nior management personnal of thè Trust werè £nil12024'. £nill. FIXED ASSETS 2026 Total Cost at 1 DecernLr 2025 $3,429 8,779 14.5071 57,701 63.429 Lkjitions DBp)sa * 31 DecemtrEr 202S 14.S071 5T,701 Depreciation at 1 DecemtEr 20 Ctrorge for year Dkswsals at 31 December 2025 23,131 9,784 14,S071 2&408 21131 14.507) Not Book Valu• at 31 D•oen)er 2025 29,293 29,293 at 31 De¢enknr 2024 37.881 37.881 10. DEBTORS 2026 2(4 Acerued income g.OiX) 9,000 9.WO 11. CASH AT BANK & IN HAND 2026 21Y24 Current Account 114,362 114,362 118.207 116,207 Page16
EMPOWERED COMMITTED CHRISTIAN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2025 12. CREDITORS: Amounts falllng due within ong year 2026 224 Accruats and deferred income 1,300 1,300 The bank loan arKI oth•r loans, Credit Cards & Overdrafts are secured by a fixed and float'ng charge over all the as8ets of the Charity. 13. CREDITORS: Amounts falling due After one year 2025 2024 Bank Iton$ 1.324 1,324 3,870 3,870 14. RELATED PARTY TRANSACTIONS During thè yaar. thè trust paid a total of £3,600 to pastor J Bèah as allowanea12024'. £3,600) 15. RECONCILIATION OF MOVEMENTS IN FUNDS Transfers Between Balance at Mov8m?nt in Resourc•s Balan at 31-Dec-24 Incoming OLrtgoing FuThJs 31-Dec-25 1Sa. Restrt6ted Funds Natk)nal Lottery &art 15b. Unrestricted Fund6 Genaral Funcl 19),335 35,049 134,8031 1 fl),581 15L>,335 134,8031 IN).581 16. ANALYSIS OF NET ASSETS BY FUND Tangible Flxed Not Current Cr•dltors $9ts1 DLre alter tssets (Llabilitiesl Ofte Ye TOTAL Ra5tri¢t•d Funds Unre$tri¢ted Funds 29,293 29.293 121,288 121.288 1,581 1.581 P8ge17
EMPOWERED COMMITTED CHRISTIAN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2025 17. OPERATING LEASE COMMITMENTS Lands and Building Lease which expirtss within ona y8ar 8.400 8,400 18. CONTINGENCIES The Trustee5 have Confirmed that ihere were no contsngent liatrmlthes which should be di8clo8ed on 31 December 2025. 19. GOING CONCERN The TIu6tees consider that there ale no material uncèrtainties about the Trust'8 ability to Continue ag a wing ¢on(*in. Page18