2025-03-31-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

EDEN INTERNATIONAL

Charity No. 1150363

Trustees' Report

and

Unaudited Accounts

31 March 2025

EDEN INTERNATIONAL – TRUSTEE ANNUAL ACCOUNTS

	Pages
Trustees' Annual Report	3 to 4
Independent Examiner’s Report	5
Statement of Financial Actvites	6
Balance Sheet	7
Notes to the Accounts	8 to 14
Statement of Cash fows	15
Detailed Statement of Financial Actvites	16 to 17

2024-25

EDEN INTERNATIONAL – TRUSTEE ANNUAL ACCOUNTS

The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1150363

Principal Office

Unit A4, Broomsleigh Business Park, Sydenham, London, SE26 5BN

Trustees

The following Trustees served during the year:

1. Patricia Ivan

2. Samuel Adeniji

3. Omotayo Richards

Independent Examiner

Alfred Kwesi Hanson FCCA Hanson & Associates Chartered Certified Accountants Anerley Business Centre Anerley Road London SE20 8DB

OBJECTIVES AND ACTIVITIES

1. Missions and outreach work

2. Community work

3. Faith education

2024-25

EDEN INTERNATIONAL – TRUSTEE ANNUAL ACCOUNTS

ACHIEVEMENTS AND PERFORMANCE

2025 was a year of consolidation and strengthened governance for the charity. The Board continued to exercise active oversight in line with its legal responsibilities, building on the governance reforms implemented in 2024. In accordance with a competency-led approach to trustee appointment, the Board resolved not to appoint new trustees during the year. Instead, potential candidates were given the opportunity to gain experience in relevant operational areas prior to any formal appointment. This approach is intended to ensure that future trustee appointments are demonstrably aligned with the skills, experience, and accountability required to fulfil trustee duties effectively.

Based on the charity’s operational activity and strategic priorities during 2025, the Board has identified Operations and Media & Public Relations as priority areas for future trustee appointments. This assessment reflects the need to support effective delivery, strengthen external communications, and maintain transparency with stakeholders.

All governance policies introduced in 2024 were fully implemented during 2025. The Board also commenced a structured review of the finance policy, supported by internal restructuring designed to strengthen financial controls, accountability, and segregation of duties. This work is ongoing and is scheduled for full implementation in 2026.

The charity’s UK activities continued to advance its charitable objectives through Christian education and community engagement. During 2025, outreach activity was expanded to include targeted support for homeless individuals and initiatives aimed at raising awareness of mental health and wellbeing. These activities were delivered in furtherance of the charity’s public benefit and were aligned with its stated mission and values.

Across direct engagement and online activities, the charity estimates that it reached over 1,000 individuals during the year. The Board continues to pursue collaborative relationships with local and international organisations whose objectives are closely aligned with those of the charity, recognising the role of partnerships in achieving sustainable impact. The Board also acknowledges that volunteer capacity and funding levels continue to constrain the scale of delivery and continues to manage these limitations prudently.

In relation to its former activities in Kenya, the charity confirms that there was no re-engagement with the previous Kenya team during 2025. Consequently, no further financial exposure or losses were incurred, and the Board considers the associated governance and financial risks to be contained and closed.

With regards to the revised Kenya engagement model, the Board exercised caution throughout 2025 and resolved to defer local NGO registration in order to further assess long-term financial commitments and the effectiveness of accountability arrangements. During the year, the charity continued to sponsor seven children through their education and provided support for their basic needs. Additional support was provided during the Christmas period to ensure that the sponsored children and their families were able to participate in seasonal celebrations.

Financial exposure relating to Kenya was deliberately limited and subject to strict procurement and audit processes to ensure funds were applied solely for their intended charitable purposes. The Board remains satisfied that appropriate governance arrangements are in place; however, it continues to monitor this activity closely and will formally review the charity’s level of commitment during 2026. The Board also continues to ensure that international activity does not compromise the charity’s ability to deliver its charitable objectives within the UK.

2024-25

EDEN INTERNATIONAL – TRUSTEE ANNUAL ACCOUNTS

Looking ahead, the charity’s priorities for 2026 include further strengthening of governance through the appointment of suitably skilled and experienced trustees and pursuing controlled growth. This growth will be focused on targeted outreach activities that clearly advance the charity’s purposes and support beneficiaries to become positive and active contributors across family, community, media, business, and wider society.

Signed on behalf of the charity's trustees

P.O. Ivan Trustee 31 March 2025

2024-25

EDEN INTERNATIONAL – TRUSTEE ANNUAL ACCOUNTS

Independent Examiner's Report to the Trustees

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025 set out on page 5 to 14.

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I am qualified to undertake the examination by being a qualified member of ACCA.

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe

that:

• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

• the accounts do not accord with such records; or

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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;

• the accounts have not been prepared in accordance with the Charities SORP (FRS102).

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.

Alfred Kwesi Hanson FCCA hee

Hanson & Associates Chartered Certified Accountants

2024-25

EDEN INTERNATIONAL – TRUSTEE ANNUAL ACCOUNTS

Anerley Business Centre Anerley Road London SE20 8DB

31 January 2026

2024-25

EDEN INTERNATIONAL Statement of Financial Activities

for the year ended 31 March 2025

Unrestricted funds 2025 £ 46,703	Restricted funds 2025 £ 4,785	Total funds 2025 £ 51,488	Total funds 2024 £ 67,946
46,703 9,123 46,346	4,785 2,195 -	51,488 11,318 46,346	67,946 19,027 26,452
55,469 -	2,195 -	57,644 -	45,479 -
(8,766) -	2,590 -	(6,176) -	22,467 -
(8,766)	2,590	(6,176)	22,467
(8,766) 58,929	2,590 (18,320)	(6,176) 40,609	22,46 18,142
50,163	(15,730)	34,433	40,609

2024-25

EDEN INTERNATIONAL Balance Sheet

at 31 March 2025

Charity No. 1150363 Fixed assets Tangible assets 7 Current assets Cash at bank and in hand Debtors Creditors:Amount falling due within one year 8 Net current assets Total assets less current liabilites Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds Restricted income funds Unrestricted funds General funds 9 Reserves Total funds	2025 £ 5,659 5,659 28,534 240 28,774 - 34,433 34,433 34,433 34,433 (15,730) (15,730) 50,163 34,433 34,433	2024 £ 5,584
		5,584 34,285 740
		35,025
		35,025
		40,609
		40,069
		40,069
		(18,321)
		(18,321) 58,930
		40,609
		40,609

Approved by the trustees on 31 March 2025

And signed on their behalf by:

P.O. Ivan Trustee 31 March 2025

2024-25

EDEN EDEN INTERNATIONAL Notes to the Accounts

For the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of income Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with related Where income has related expenditure the income and related expenditure expenditure is reported gross in the SoFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Income from tax reclaims is included in the SoFA at the same time as the services and facilities gift/donation to which it relates. These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to revaluation of fixed market value at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

2024-25

EDEN EDEN INTERNATIONAL Notes to the Accounts

Expenditure

Recognition of expenditure

Expenditure is recognised on an accruals basis. Expenditure includes any expenditure VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on raising These comprise the costs associated with attracting voluntary income, funds fundraising trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its charitable activities activities and services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Ministry Equipment 10% Straight Line Fixtures & Fittings 10% Straight Line

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

2024-25

EDEN EDEN INTERNATIONAL Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2024-25

EDEN EDEN INTERNATIONAL Notes to the Accounts

2 Statement of Financial Activities - prior year

Income and endowments from: Donatons and legacies Total Expenditure on: Charitable actvites Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliaton of funds: Total Funds b/forward Total funds c/ forward 3 Income from donatons and legacies Tithes Oferings Gif Aid Donatons to the Ministry Retreat Funds 4 Expenditure on charitable actvites Expenditure on charitable actvites Youth Ministry Kenya Missions DPWW Donatons	Unrestricted 2025 £ 38,933 6,841 - 640 - 48,794 Unrestricted 2025 £ 3,451 5,672 9,123	Unrestricted funds 2024 £ 59,875 59,875 14,462 26,452 40,914 18,961 Restricted 2025 £ - 3,335 - 1,070 4,405 Restricted 2025 £ - 870 1,325 2,195 18,961 18,961 39,969 58,930	Restricted funds 2024 £ 8,071 8,071 4,565 - 4,565 3,506 3,506	Total funds 2024 £ 67,946 67,946 19,027 26,452 45,479 22,467 Total 2024 £ 40,024 12,134 11,610 - 4,178 67,946 Total 2024 £ 46 1,965 2,600 14,416 19,027 22,467 22,467 18,142 40,609




			3,506 (21,827)
			(18,321)
			Total 2025 £ 41,313 10,176 - 640 1,070 53,199 Total 2025 £ 3,451 870 1,325 5,672 11,318

2024-25

EDEN EDEN INTERNATIONAL Notes to the Accounts

5 Governance Costs

Motor and travel costs Premises costs Amortsaton, depreciaton, impairment, proft/loss on disposal of fxed assets General administratve costs Legal and professional costs	Unrestricted 2025 £ 5,523 18,000 1,118 21,015 690 46,346	Total 2025 £ 5,523 18,000 1,118 21,015 690 46,346	Total 2024 £ 2,372 18,000 890 4,540 650
			26,452

6 Staff costs

No employee received emoluments in excess of £60,000.

7 Tangible fixed assets

MinistryFixtures & 5,231 538 5,292 366 5,127 457 Equipment £ Fitngs £ 9,330 905 1,193 - 10,523 4,203 905 448 1,028 90	MinistryFixtures & 5,231 538 5,292 366 5,127 457 Equipment £ Fitngs £ 9,330 905 1,193 - 10,523 4,203 905 448 1,028 90	Total 5,766 5,658 £ 10,235 1,193 11,428 4,651 1,118




5,127	457	5,584

2024-25

EDEN EDEN INTERNATIONAL

Notes to the Accounts

8 Creditors:

amounts falling due within one year

Bank loans and overdrafs Other loans Other creditors Accruals and deferred income	2025 £ - - - - -	2024 £ - - - -
		-

9 Movement in funds

Purposes and restrictons in relaton to the funds: Restricted funds: Oferings - Kenya For Kenya Missions Retreat Retreats Restricted funds: At 1 April 2024 Restricted income funds: Oferings - Kenya 1,928 Oferings - Other - Retreat 639 DPWW 1,035 Total 3,602 Unrestricted funds: General funds 37,007 Revaluaton Reserves: Total funds 40,609	Incoming resources (including other (gains/losses 2025 £ ) 3,335 - 1,450 - 4,785 46,703 51,488	Incoming resources (including other (gains/losses 2025 £ ) 3,335 - 1,450 - 4,785 46,703 51,488	Resources expended At 31 March 2025 £ 2025 £ (870) 4,393 - - 2,089 (1,325) (290) (2,195) 6,192 (55,469) 28,241 (57,664) 34,433	Resources expended At 31 March 2025 £ 2025 £ (870) 4,393 - - 2,089 (1,325) (290) (2,195) 6,192 (55,469) 28,241 (57,664) 34,433
				6,192
				28,241
				34,433

10 Analysis of net assets between funds

Fixed assets Net current assets	Unrestricted 2025 £ 5,659 28,774 34,433	Restricted 2025 £ - - 0	Total 2025 £ 5,659 28,774
			34,433

2024-25

EDEN EDEN INTERNATIONAL Notes to the Accounts

11 Reconciliation of net debt

Reconciliaton of net debt
Cash and cash equivalents Borrowings Bank loans Net debt	At 1 April 2024 £ 35,025 35,025 - - - 35,025	Cash Flows 2024 £ (5,751) (5,751) (500) - - (6,251)	At 31 March 2025 £ 29,274
			29,274 (500) -
			-
			28,774

2024-25

EDEN INTERNATIONAL Statement of Cash flows for the year ended 31 March 2025

Cash fows from operatng actvites Net income per Statement of Financial Actvites Adjustments for: Depreciaton of property, plant and equipment Other gains/losses (Decrease)/Increase in trade and other receivables Net cash provided by operatng actvites Cash fows from investng actvites Payments for property, plant and equipment Net cash used in investng actvites Cash fows from fnancing actvites Repayment of borrowings Net cash (used in)/from fnancing actvites Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances	2025 £ (6,176) 1,118 - 500 (4,558) (1,193) (5,751) (0) (0) (5,751) 34,284 28,533 28,533 28,533	2024 £ 22,466 890 - (740)
		22,616 (1,466)
		21,150
		(10)
		(10)
		21,14 0 13,144
		34,284
		34,284
		34,284

2024-25

EDEN INTERNATIONAL Detailed Statement of Financial Activities

for the year ended 31 March 2025

Restricted funds 2025 £ - 3,335 - 1,450 4,785 4,785 - 1,325 870 2,195 - - - - - - - - - - - 2,195 -	Total funds 2025 £ 38,933 8,465 - 2,640 1,450 51,488 51,488 3,451 1,325 5,672 870 11,318 - - - - 5,523 5,523 18,000 18,000 1,028 90 612 11,318 -	Total funds 2024 £ 40,024 12,134 11,610 4,178
4,785	51,488	67,946
4,785 - 1,325 870	51,488 3,451 1,325 5,672 870	67,946 46 1,325 14,416 1,965
2,195	11,318	19,027
- - - - - - - - - - - 2,195 -	- - - - 5,523 5,523 18,000 18,000 1,028 90 612 11,318 -	- - - - 4,263 4,263 18,000 18,000 805 85 128 19,027 -

2024-25

EDEN INTERNATIONAL

Detailed Statement of Financial Actvites Sofware, IT support & related costs Subscriptons Statonery & Printng General expenses Venue Hire Subsistence Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Total of expenditure of Charitable Actvites and Governance Costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliaton of funds: Total funds brought forward Total funds carried forward	(183) 540 13,557 2,692 3,451 346 22,133 690 690 55,469 55,469 - (8,766) (8,766) - (8,766) 58,929 50,163	- - - - - - - -	(183) 540 13,557 2,692 3,451 346 22,133 690 690 57,664 57,664 - (6,176) (6,176) - (6,176) 40,609 34,433	141 713 - 156 1.425 - 86
				3,539
				650
				-
		2,195 2,195 - 2,590 2,590 - 2,590 (18,320) (15,730)
				45,479
				45,479 -
				22,466
				22,466 -
				22,466
				18,142
				40,609

2024-25

EDEN INTERNATIONAL

Table of Contents

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1150363

Principal Office

Trustees

Independent Examiner

OBJECTIVES AND ACTIVITIES

ACHIEVEMENTS AND PERFORMANCE

Independent Examiner's Report to the Trustees

Responsibilities and basis of report

Independent examiner's statement

for the year ended 31 March 2025

at 31 March 2025

For the year ended 31 March 2025

Basis of preparation

Change in basis of accounting or to previous accounts

Fund accounting

Income

Expenditure

Taxation

Tangible fixed assets and depreciation

Freehold investment property

Stocks

Trade and other debtors

Cash and cash equivalents

Trade and other creditors

Research and development

Foreign currencies

Leased assets

Receipt of donated goods, facilities and services

2 Statement of Financial Activities - prior year

EDEN EDEN INTERNATIONAL Notes to the Accounts

5 Governance Costs

EDEN EDEN INTERNATIONAL

Notes to the Accounts

8 Creditors:

9 Movement in funds

10 Analysis of net assets between funds

for the year ended 31 March 2025

EDEN INTERNATIONAL