**Charity number: 1152699**
## **EAST HAM BAPTIST CHURCH**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2026**
## **EAST HAM BAPTIST CHURCH**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2|
|**Independent examiner's report**|10|
|**Statement of financial activities**|11|
|**Balance sheet**|12|
|**Notes to the financial statements**|13|
# **EAST HAM BAPTIST CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
# **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2026**
**Trustees** Rev Armeia Dawood, Minister & Chairperson (appointed 1 September 2009) George Tikum, Assistant Pastor (appointed 30 March 2017) Alain Serge Loufimpou, Secretary (appointed 30 March 2017) Josephine Wilson Cole (appointed 30 March 2017, resigned 01 October 2025) Philip Merugu, Deacon (appointed 1 January 2020 resigned 01 October 2025) Rachel Mary Koti, Treasurer (appointed 1 January 2020) Jessica Dawood (appointed 28 March 2021, resigned 01 October 2025) Christopher Plasid Allen, Treasurer Assistant (appointed 12 May 2025) Joelinne Balebidila Wamba (appointed 4 February 2025, resigned February 2026 ) Sanjana Bojjapally (appointed 4 February 2025) **Charity registered number** 1152699 **Principal office** 236 Plashet Grove London E6 1DA **Secretary** Alain Serge Loufimpou **Minister & Chairperson** Armeia Dawood **Accountants** SMG Business Accountants Ltd Chartered Certified Accountants 85 Great Portland Street First Floor London W1W 7LT
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**EAST HAM BAPTIST CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
The Trustees present their annual report together with the financial statements of the Charity for the year 1 April 2025 to 31 March 2026.
## **Objectives and activities**
## **a. Policies and objectives**
East Ham Baptist Church is a place of worship. Its building is located within a residential area in the London Borough of Newham. East Ham Baptist Church is a multi-cultural congregation representing over 27 different nationalities.
We seek to build up the body of Christ by encouraging and equipping the members and those who attend to discover and exercise their gifts and talents and through this, seek to positively impact the community both at home and abroad with the love of Christ.
The principal purpose of the Church is the advancement of the Christian faith according to the principles of the
Baptist denomination.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)' and in particular to its supplementary benefit guidance on the advancement of religion.
## **b. Activities undertaken to achieve objectives**
We aim to reach our purposes through a number of activities:
## _Public Worship._
We run a number of open services.
## _Sunday services_
The start time is 10:30am. We welcome those in attendance and start with a time of prayer, followed by worship (hymns and Songs)
A time is then set aside for brief announcements and offering for the benefit of those in attendance to be informed and reminded of forthcoming activities, updates on on-going plans, birthday greetings and special news. We have notices which are displayed on plasma screen. It is at this time the church formally welcomes new and irregular visitors, making them feel welcomed and offering brief after-care at the end of the service.
Another time of worship (hymns contemporary Christian music) ensues, followed by a time of teaching of the word of God. We close with a time of response, allowing people the opportunity to receive prayers for their needs. The prayers are offered on an individual basis by those appointed by the church as leaders with good standing.
The first Sunday morning of every month, we observe communion of the Lord's Supper.
We run a Sunday school during our morning service, consisting of classes for children of ages 4-15 and led by teaches affiliated with this church.
On the second Sunday evening of every month we observe communion of the Lord's Supper.
## _Baptism Service_
We baptise anyone who confesses their sin and expressly requests baptism by immersion. This is only conducted at our morning service.
## _Bible Study_
We run our bible study every Saturday morning and this is open to all.
## _Women's service_
We run a special women`s breakfast and service on the first Saturday of every month.
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## **EAST HAM BAPTIST CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
## _Men's service_
We run a special men's breakfast and service the last Saturday of every month.
## _Prayers_
We have a number of prayer meetings in the church.
Tuesday, Wednesday and Thursday morning between 9:00am and 10:00am (an opportunity also for those who wish to pray before going into work or school).
Friday evening is our main prayer meeting between 7:00pm and 9:00pm, where everyone is welcomed.
## _Evangelism and Mission_
The church runs regular evangelism meetings throughout the year.
Every third Sunday evening of each month is focused on evangelism and mission. We undertake the task of praying for mission fields at home and abroad. We provide materials for those who are seeking to know more of the Christian faith (like books, Jesus DVD's "the life of Christ", and other resources).
We plan for outreach to continue in and around different parks in different areas. This includes doing street Evangelism in the local community. For the whole church to go and evangelize in the local community after Sunday morning service at Christmas and Easter. This will gives us the opportunity to share the Easter message, the Birth, Death and Resurrection of our lord Jesus also the Christmas message the birth of our Lord Jesus.
## _Youth Ministry_
We run two different age groups for young people. The first age group 3-15 years Old. The lower division meets regularly once every month. The lower youth division are involved in activities such as Bible studies, Bible quizzes, games, crafts and watching movies and church activities.
## _Social Action_
The church is involved in supporting and encouraging a number of charitable projects locally and abroad. We strongly support the schools in our local community and projects such as Set My People Free, orphanage home in Sierra Leone, home mission, training pastors, Faith In Schools, Transform Newham.
## _Church Relationships_
The church is very active in this area through supporting our sister Baptist churches, and have a close partnership with other Christian churches and organisations in the local area. Supporting a number of local initiatives (redeeming our community) is also fundamental to our vision.
## _Pastoral Care_
The Church is involved in a number of activities in the area of pastoral care.
## _Visitation_
A designated team undertakes regular visits to church members and to others in the community who request a visit for a number of reasons. The main purpose of the visitation team is to provide support and build close relationships with the church (including members and non-members). This support is provided by home visits, telephone contact and hospital visits. The team have also on occasions escorted members to hospital appointments.
## _Hospital_
The Pastors and elders of the church are available to pray as requested for patients and church members in hospital.
## _Funeral Services_
The church runs funeral services for the whole community as requested.
## _Wedding Services_
The church runs wedding service for the community as requested.
## _Counselling and Conflict Resolution_
The Pastor and elders of the church are available in facilitating meetings and other appropriate strategies to meet/address the needs of the church members and the community in these sensitive areas.
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## **EAST HAM BAPTIST CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
## **c. Main activities undertaken to further the Charity's purposes for the public benefit**
East Ham Baptist Church provides the public with a number of benefits.
## _The Church provides a sacred space_
Church buildings and worship services that provide the moral foundation of self-restraint and community awareness necessary for the success of self-government. The church encourages every member and all those who attend church to act and behave according to law of the land, and contribute to their community.
## _The Church provides help to the needy_
The Church provides help to the needy and vulnerable individuals in the community, improving the general relationship between its members and the community. It improves marriage relationships, and encourages families to be together, discourages domestic violence, increasing moral community obligations, and promoting charitable contributions and volunteering. The church encourages commitment to church life and to serve others serve in the community.
## _Caring for our Youth_
East Ham Baptist Church provides a training ground for young people to be successful in their education. Our young people have improved their skills in many areas by participating in several activities such as playing musical instruments, craft, drama, and dance and information technology. There has been a drive to improve their ability to manage their time and achieve goals in a timely manner, public speaking, and networking, organizing and participating in the public life of our country.
The church has positively improved their desire to be committed and to set examples of good behaviour in their schools. They complete homework, attend classes, and complete degree programs. East Ham Baptist Church provides educational, psychological, and moral training and resources which serve to equip and produce positive results and outcomes for our young people.
## The _Church helps reduce crime_
East Ham Baptist Church provides spiritual and social programs and community volunteers. These programs help to decrease the occurrence of crime in communities and among family members, community members and local youths. Reduced levels of crime make communities more safe, stable and productive. Safe and stable communities encourage economic growth through business expansion and attracting new residents. The Church helps very much in decreasing domestic violence among men and women through teaching God's word of how husband and wife can respect each another.
## _The Church promotes mental and physical health_
East Ham Baptist Church promotes mental and physical health to its members and to the community. The spiritual journey is a great help in the area of healing. Many find it a real help as they encounter a true love and care from the body of Christ (the church), and from the Lord. Huge numbers of the public have found the church a place where their soul can find rest, healing and peace. This journey helps the community vastly and decreases government expenditures as there is less reliance on conventional medicines for emotional and mental unrest. The Church also promotes a variety of health benefits for the community, improving the vitality of the community and decreasing government expenditures through its teaching that our body is a holy temple and we have to look after it.
## _Providing comfort to the bereaved_
East Ham Baptist Church is a place of comfort for everyone in the community who has experienced the pain of losing a loved one. The church is opened to the whole community, and it helps in a number of ways in this journey of bereavement. This is started in prayer followed by providing a thanksgiving service, counselling and helping the needy that are not in a position to afford funeral and related expenses.
East Ham Baptist Church contributes towards a better society, promoting social cohesion by promoting our value as a church to be:
A Prophetic Community - Rejecting evil, injustice and hypocrisy and challenging worldly concepts of power, wealth, status and security.
An Inclusive Community - To rise above all barriers of gender, language, race, class, age and culture. We
come alongside those who are rejected, deprived and feel powerless.
A Sacrificial Community- Accepting the needs of the community and the importance of sacrifice. We aim to reflect
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## **EAST HAM BAPTIST CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
the generous life-giving nature of God.
A Missionary Community - Demonstrating in word and action God's forgiving and healing love.
A Worshipping Community - Participation in worship and prayer which inspires all we are and do. Investigating and understanding what it means to live together as the people of God, obeying his word and following Christ in the whole of daily life.
East Ham Baptist Church has a diverse positive impact on communities ranging from increased trust, improved mental and physical health, decreased crime, and enhanced levels of volunteering and community outreach.
These attributes build norms and values that encourage political stability and economic performance. The Church contributes to vitally important components of a successful society. Its presence in communities provides many benefits that cannot be measured solely by direct revenue.
## **Achievements and performance**
## **a. Review of activities**
Many of our goals begin with good intentions, yet they often fade because they rely on human willpower rather than God’s power. Scripture reminds us that the heart is the centre of our motives, desires, and decisions. True transformation comes when our resolutions are not self-driven but Spirit-led.
_“In their hearts humans plan their course, but the Lord establishes their steps.”_ — Proverbs 16:9
**Bible Truth:** Lasting change is not about trying harder, but about aligning our hearts with God’s will.
## _**Spiritual Growth**_
The Lord has been faithful throughout the year, transforming lives within East Ham Baptist Church. His presence has been evident in our journey together.
God opened doors for Rev. Jeremiah, Pastor George, Pastor Alain, and Pastor Charan to share His Word both in our church and beyond. Following the ordination of Pastors George, Alain, Charan, and Gabriel in July 2023, their continued growth stands as a testimony to the work of the Holy Spirit among us. To God be the glory.
We have witnessed a growing hunger for God through our prayer meetings and Bible studies. As we continue learning from Jesus Christ, our greatest teacher, we give thanks for His wisdom and grace.
## _**Embracing the Word of God**_
God has guided our leaders to faithfully uphold His Word. Each service has been an opportunity to receive divine revelation.
- At the beginning of the year, Brother Aidan joined us for ministry training. We thank God for his growth and development.
- October 2025: Our Thanksgiving service was a meaningful time of gratitude and generosity.
- November 2025: Our youth were a blessing once again through the youth-led service.
- December 2025: We celebrated a blessed New Year alongside the Brazilian Church, focusing on trusting in God.
## _**Growth in Numbers**_
We thank God for everyone who became part of our church family this year, and we continue to lift up in prayer those who have moved away. We give all glory to God for those who have dedicated their lives to Him and were baptized.
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**EAST HAM BAPTIST CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
## _**Visitation & Pastoral Care**_
Although in-person visits were limited, support continued through phone calls, prayer, and encouragement. We thank God for the dedicated care team.
## _**Communion & Service Teams**_
We thank God for Sister Lorna and her communion team, who continue to serve faithfully. We also thank God for Sister Valda and her team, who ensure that the sanctuary remains welcoming and beautifully maintained.
## _**Prayer & Bible Study**_
We thank God for the commitment of leaders and members who faithfully attend prayer meetings and Bible studies.
## **Church building**
By God’s grace, we have once again successfully fulfilled all the requirements and regulations concerning the building.
The five-year electrical inspection was completed and deemed satisfactory, showing improvement compared to the report from five years ago. All boiler gas services were carried out successfully.
We conducted an inspection of all church appliances to ensure they are operating safely.
We serviced the alarm system and upgraded the smoke detectors. The lift was also serviced, and all faulty parts were replaced. In addition, the building’s drainage system was maintained.
All damaged door handles were inspected and replaced where necessary. The new building team is now carrying out weekly checks to ensure everything remains in good condition.
We have upgraded the sound system and will continue conducting inspections to maintain the highest standards of audio quality.
We also completed several repairs in the church manse and the church bungalow.
Work within the church buildings has been ongoing without interruption. We give God the glory for the strength and wisdom He has granted us.
We are grateful for the new team members: Brother Chris, Sister Anju, Brother Timothy, Brother Chinedu, and Pastor Jeremiah.
## **Computer Room**
We thank God for Brother Chris and his team for their dedication in ensuring that every aspect of our worship services is well supported through technology.
## _**Leadership & Finances**_
We honour our pastors, elders, and leaders for their faithful service. Special thanks to Sister Rachel for her diligent financial stewardship.
## **Praise and Worship**
_“It is good to praise the Lord and make music to your name, O Most High, to proclaim your love in the morning and your faithfulness at night.”_ **Psalm 92:1–2**
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## **EAST HAM BAPTIST CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
We give thanks to the Lord for how He has faithfully nurtured and developed the young people who now form the majority of our praise and worship team over the past year. We would like to make special mention of Jerusha, Ronel, Cherry Rebecca, Favour, and Driti. As you have surely observed, they are growing in both confidence and skill as they lead us in worship.
The dedication and faithfulness shown by every member of the team has been deeply appreciated by Brother Philip and Sister Joan. Serving the Lord requires commitment and consistent practice, and it has been a great encouragement to see the team continue steadfastly each week, through every season, by God’s grace and favour. We were particularly blessed by the young people leading the Christmas Day service.
We would also like to report on the significant efforts of Brother Chris, who has worked diligently alongside Pastor Gabriel to install and organise a new sound system, including updated settings and microphones for each group using the church. While there have been a few initial challenges, these are gradually being resolved. Following our team meeting in January, several members also participated in a training session in February to better understand the sound and online recording systems. We extend our sincere thanks to Brother Chris for leading this training, preparing manuals, and for his ongoing support and guidance in this vital area of the ministry.
We are grateful for our current lead singers who faithfully select songs and help facilitate services, following the quarterly rota. These include Jerusha, Sis Jessie, Brother Jickson, Sis Driti, Brother Philip, and myself. Despite the challenges we may face, by God’s grace and mercy, He has entrusted us with this ministry and lifestyle for His glory and honour.
There is still room for growth within the Praise and Worship team. We would especially welcome more guitarists— particularly bass and acoustic players—as well as additional singers who have a heart to worship and serve the Lord Jesus. We are also in need of more volunteers to assist with sound and live streaming. If you feel led or are interested in joining the team, please contact Brother Philip or sister Joan.
## **Church Secretary**
We give thanks to God for His unfailing grace and faithful provision throughout the year. In every season, He has sustained, strengthened, and guided us.
_“Give thanks unto the Lord; for He is good; for His mercy endured forever.”_ — Psalm 107:1
All that we have and all that we are able to do comes from Him alone.
## **Notices**
A blended approach involving both youth and adults in delivering notices brought renewed energy and unity. It was encouraging to see such enthusiasm in serving the Lord.
_“There are diversities of gifts, but the same Spirit.”_ — 1 Corinthians 12:4
## **Offering**
A rota system was introduced to assist with counting offerings. While effective, treasurers are encouraged to take full responsibility to ensure faithful stewardship.
_“It is required in stewards that a man be found faithful.”_ — 1 Corinthians 4:2
## **Baptism**
We give all glory to God for those who have dedicated their lives to Him and were baptized. We continue to pray for hearts to be moved toward this important step of obedience.
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**EAST HAM BAPTIST CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
## **New Members**
We give all the glory to God for those who have joined the church family. We trust God to continue building His church.
## **Pastoral and External Support**
With Pastor Jeremiah’s support, Fulham Baptist Church received assistance in preaching and communion services—demonstrating unity within the body of Christ.
## **Family Conference**
The Family Conference in July 2025 was well attended and served as a time of encouragement and strengthening for families.
_“As for me and my house, we will serve the Lord.”_ — Joshua 24:15
We thank God for His continued faithfulness and provision. We remain committed to
serving Him with humility, unity, and love for His glory.
Let us not be weary in well doing. Galatians 6:9
## _**Sunday School and Youth Ministry**_
We are blessed with a dedicated team of Sunday school and youth teachers. We thank God for their commitment and their families.
The church expressed appreciation by hosting a lunch for teachers last August, recognizing their valuable service.
## **Sunday School Development**
Improvements were made to the curriculum for older students by introducing more engaging, activity-based lessons. This has significantly increased participation and interest.
Students’ voices continue to shape the curriculum, and all teaching remains rooted in Scripture.
The younger group’s curriculum remains unchanged and continues effectively.
## **Teachers**
We thank God for all who serve. Sixteen-year-olds have begun assisting as trainee teachers, which is encouraging. However, more volunteers are needed to support the growing ministry.
## **Youth Department**
Saturday youth activities were paused due to low attendance. A new monthly program has been introduced for those aged 16+, focusing on addressing real-life faith questions.
Plans are also underway to introduce summer activities for youth and adults, promoting fellowship and engagement.
## **Youth-Led Service**
The youth-led service was once again a great success. It was encouraging to see young people actively participating and growing in their faith.
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**EAST HAM BAPTIST CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
We remain open to God’s leading in 2026, trusting in His grace and guidance. To Him alone be all the glory.
## _**– Moving Forward (2026 2027)**_
Let us remain committed to our mission:
- **Sunday Mornings:** Be punctual, engaged, and invite others.
- **Sunday Evenings:** Services to resume from April, with summer gatherings in June–August.
- **Looking forward** to all the new initiatives proposed by Sister Jessie, Sanjana, and Sister Driti.
- • **Friday Evenings:** Prioritize prayer and Bible study as we seek revival.
## **To God be the glory forever and ever. Amen.**
God bless you all,
Rev. Jeremiah Dawood
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
It is East Ham Baptist Church's policy to have unrestricted funds not presently committed or invested in tangible fixed assets should be maintained at the equivalent of 3 months expenditure in order to continue pursuing its activities should there be a period of reduced income.
As of 31 March 2026, the charity held free reserves of £57,875, which exceeds the target of 3 months expenditure
In the year ended March 2026 the Incoming Resources are £141,888 (2025 £141,880) and the Resources Expended was £145,299. (2025 £142,331)
The deficit in funds for the year ended March 2026 is £3,411 (2025 £451) and the starting funds was £310,606 giving a total carried forward fund of £307,195.
Total net book value of Fixed Assets Property as 31st March 2026 is £249,320.
## **Structure, governance and management**
## **a. Constitution**
East Ham Baptist Church is a registered charity in England, number 1152699, and is constituted under a Trust deed.
The principal object of the Charity is the advancement of the Christian faith according to the principles of the Baptist denomination.
There have been no changes in the objectives since the last annual report.
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
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**EAST HAM BAPTIST CHURCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026**
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
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................................................
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................................................ **Armeia Dawood** (Minister & Chairperson)
Date: 24 June 2026
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## **EAST HAM BAPTIST CHURCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2026**
## **Independent examiner's report to the Trustees of East Ham Baptist Church ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2026.
## **Responsibilities and basis of report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no 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 Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Dated: 24 June 2026
Archibald H R Graham (FCCA)
## **SMG Business Accountants Ltd**
Chartered Certified Accountants
85 Great Portland Street, First Floor, London W1W 7LT
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## **EAST HAM BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026**
|||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|---|
|||**Fund**|**Funds**|**Funds**|**Fund**|**Funds**|**Funds**|
||**Note**|**2026**|**2026**|**2026**|**2025**|**2025**|**2025**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|**Income from:**||||||||
|Donations, legacies|3|51,223|2,007|53,230|50,887|2,936|53,823|
|and grants||||||||
|Income from|4|30,600|-|30,600|32,700|-|32,700|
|charitable activities||||||||
|Other trading income|5|57,600|-|57,600|54,600|-|54,600|
|Investment income|6|458|-|458|757|-|757|
|**Total income**||**139,881**|**2,007**|**141,888**|**138,944**|**2,936**|**141,880**|
|**Expenditure on:**||||||||
|Expenditure on|7|145,299|-|145,299|142,331|-|142,331|
|charitable activities||||||||
|**Total expenditure**||**145,299**|**-**|**145,299**|**142,331**|**-**|**142,331**|
|||||||||
|**Net**||||||||
|**income/(expenditure)**
**for the year before**||**(5,418)**|**2,007**|**(3,411)**|**(3,387)**|**2,936**|**(451)**|
|**transfers**||||||||
|Transfers between
funds|16|-|-|-|-|-|-|
|**Net movement in**||**(5,418)**|**2,007**|**(3,411)**|**(3,387)**|**2,936**|**(451)**|
|**funds**||||||||
|**Reconciliation of**||||||||
|**funds**||||||||
|Balance at 1 April|16|297,323|13,283|310,606|300,710|10,347|311,057|
|2025||||||||
|**Balance at 31 March**
**2026**||**291,905**|**15,290**|**307,195**|**297,323**|**13,283**|**310,606**|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 14 to 22 form part of these financial statements.
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## **EAST HAM BAPTIST CHURCH BALANCE SHEET AS AT 31 MARCH 2026**
||**Note**|**2026**|**2025**|
|---|---|---|---|
|||**£**|**£**|
|**Fixed assets**||||
|Tangible fixed assets|11|249,320|251,675|
|**Total fixed assets**||**249,320**|**251,675**|
|**Current assets**||||
|Debtors|12|17,677|18,618|
|Bank and cash in hand||40,788|40,903|
|||**58,465**|**59,521**|
|**Creditors**||||
|Amounts falling due within one years|13|(590)|(590)|
|**Net current assets/(liabilities)**||**57,875**|**58,931**|
|||||
|**Net assets**||**307,195**|**310,606**|
|**Funds**||||
|Unrestricted funds|16|291,905|297,323|
|Restricted funds|16|15,290|13,283|
|**Total funds**||**307,195**|**310,606**|
The financial statements were approved and authorised for issue by the Trustees on 24 June 2026 and signed on their behalf by:
................................................ **Racheal Mary Koti** (Treasurer)
The notes on pages 14 to 22 form part of these financial statements.
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**EAST HAM BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **1. General information**
East Ham Baptist Church is a charity registered in England (Charity number 1152699). The principal office address is 236 Plashet Grove, London E6 1DA. The nature of the charity’s operations and its principal activities are set out in the Trustees' Report. The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the charity.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements 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 applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
East Ham Baptist Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Page 14
## **EAST HAM BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **2. Accounting policies (continued)**
## **2.3 Expenditure (continued)**
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Government grants**
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.
## **2.5 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **2.6 Tangible fixed assets and depreciation**
Tangible fixed assets are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases:
|Freehold property|- No depreciation charge|
|---|---|
|Church equipment|- 33% straight line|
|Fixtures and fittings|- 25% straight line|
|Computer and office equipment - 33% stright line||
|Other fixed assets|- 10% straight line|
## **2.7 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.8 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 15
**EAST HAM BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **2. Accounting policies (continued)**
## **2.9 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **2.10 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.11 Pensions**
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
## **2.12 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
## **3 Donations, legacies and grants**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|
||**2026**|**2026**|**2026**|**2025**|**2025**|**2025**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Tithes and offerings|44,349|-|44,349|41,055|-|41,055|
|Donations|6,874|2,007|8,881|9,832|2,936|12,768|
|**Total donations**|||||||
|**and legacies**|**51,223**|**2,007**|**53,230**|**50,887**|**2,936**|**53,823**|
Page 16
## **EAST HAM BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **4 Income from charitable activities**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|
||**2026**|**2026**|**2026**|**2025**|**2025**|**2025**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Church hire-Assemblies of|||||||
|God (Brazilian)|24,000|-|24,000|25,500|-|25,500|
|Church hire-Praise Chapel|||||||
|Community International|||||||
|(Ghanian)|6,600|-|6,600|7,200|-|7,200|
|**Total**|||||||
|**charitable activities**|**30,600**|**-**|**30,600**|**32,700**|**-**|**32,700**|
|**5 Other trading income**|||||||
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|
||**2026**|**2026**|**2026**|**2025**|**2025**|**2025**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Bungalow rent|15,600|-|15,600|15,600|-|15,600|
|Church hall hire -|||||||
|Sparkles Day Nursery|36,000|-|36,000|33,000|-|33,000|
|Church hall hire -|||||||
|Leytonstone Lighthouse|||||||
|Youth|6,000|-|6,000|6,000|-|6,000|
|Other Church Hires|-|-|-|-|-|-|
|**Total other trading**
**income**|**57,600**|**-**|**57,600**|**54,600**|**-**|**54,600**|
## **6 Investment income**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|
||**2026**|**2026**|**2026**|**2025**|**2025**|**2025**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Investment income - local|||||||
|cash|458|-|458|757|-|757|
|**Total investment income**|**458**|**-**|**458**|**757**|**-**|**757**|
## **7 Expenditure on charitable activities**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|
||**2026**|**2026**|**2026**|**2025**|**2025**|**2025**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Church activities|145,299|-|145,299|142,331|-|142,331|
||**145,299**|**-**|**145,299**|**142,331**|**-**|**142,331**|
Page 17
## **EAST HAM BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
**7 Expenditure on charitable activities (continued) Analysis of expenditure on charitable activities by category** :
||**2026**|**2025**|
|---|---|---|
||**£**|**£**|
|Staff costs|68,890|67,161|
|Training|-|369|
|Ministry, mission and evangelism|1,336|9,750|
|Hospitality and guest speakers costs|400|2,790|
|Gifts and donations|6,947|5,647|
|Cleaning, repairs & maintenance|20,233|25,044|
|Rates & water|5,121|3,813|
|Light & heating|11,299|9,368|
|Printing, postage and stationery|39|20|
|Subscriptions|862|2,420|
|Communication & IT|5,412|2,405|
|Insurance|4,961|4,972|
|Accountancy fees|600|600|
|Independent examination fees|480|390|
|Stewardship Fees|778|943|
|Depreciation|2,356|1,846|
|Bank Charges|287|260|
|Administration|50|50|
|Books and publications|-|100|
|Conferences and events|14,895|2,984|
|Pastoral care|50|761|
|Sundry expenses|303|638|
|Loan interests|-|-|
||**145,299**|**142,331**|
|**8 Net income/ (expenditure)**|||
||**2026**|**2025**|
||**£**|**£**|
|Net income/(expenditure) is stated after charging:|||
|Depreciation|2,356|1,846|
## **Independent examiner's remuneration:**
The independent examiner's remuneration amounts to an independent examiner fee of £480 (2025 - £400), and accounts preparation services of £600 (2025 - £600).
Page 18
**EAST HAM BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **9 Trustee remuneration and expenses**
During the year, one or more Trustees has been paid remuneration or has received other benefits from an employment with the Charity. The value of Trustees' remuneration and other benefits was as follows:
|||**2026**|**2025**|
|---|---|---|---|
|||**£**|**£**|
|Armeia Dawood|Remuneration|36,922|36,083|
||Pension contributions paid|3,153|3,153|
||Other benefits|1,500|500|
||Expenses|1,655|536|
|George Tikum|Remuneration|991|16,250|
||Pension contributions paid|-|488|
||Other benefits|1,010|1,300|
||Expenses|666|177|
|Jessica Dawood|Other benefits|100|-|
|Alain Serge Loufimpou|Other benefits|250|-|
|Christopher Plasid Allen|Other benefits|500|-|
|**10 Staff costs**||||
|||**2026**|**2025**|
|||**£**|**£**|
|Wages and salaries||57,166|57,374|
|Contribution to defined contribution pension schemes||6,767|6,813|
|||**63,933**|**64,187**|
The average monthly number of persons employed by the Charity during the year was as follows:
||**2026**|**2025**|
|---|---|---|
|No. of employees|4|4|
Page 19
## **EAST HAM BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **11 Tangible fixed assets**
|||**Fixtures**||**Computer**|||
|---|---|---|---|---|---|---|
||**Freehold**|**and**|**Church**|**and office**|**Solar**||
||**property**|**fittings**|**equipment**|**equipment**|**panels**|**Total**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Cost/valuation**|||||||
|**At 1 April 2025**|246,620|1,310|1,557|4,329|13,500|267,316|
|Additions||||||-|
|**At 31 March 2026**|**246,620**|**1,310**|**1,557**|**4,329**|**13,500**|**267,316**|
|**Depreciation**|||||||
|**At 1 April 2025**|-|1,310|1,557|3,324|9,450|15,641|
|Charged in the year|-|-|-|1,005|1,350|2,355|
|**At 31 March 2026**|**-**|**1,310**|**1,557**|**4,329**|**10,800**|**17,996**|
|**Net book value**|||||||
|**At 31 March 2026**|**246,620**|**-**|**-**|**-**|**2,700**|**249,320**|
||||||||
|**At 31 March 2025**|**246,620**|**-**|**-**|**1,005**|**4,050**|**251,675**|
## **12 Debtors: amounts falling due within one year**
|**12 Debtors: amounts falling due within one year**|||
|---|---|---|
||**2026**|**2025**|
||**£**|**£**|
|Prepayments and accrued income|17,677|18,618|
||**17,677**|**18,618**|
|**13 Creditors: amounts falling due within one year**|||
||**2026**|**2025**|
||**£**|**£**|
|Accruals and deferred income|590|590|
||**590**|**590**|
Page 20
## **EAST HAM BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **14 Financial instruments**
|**14 Financial instruments**|||||
|---|---|---|---|---|
||||**2026**|**2025**|
||||**£**|**£**|
|Financial assets measured at fair|value through income and|expenditure|40,788|40,903|
|**15 Analysis of net assets between funds**|||||
||**Unrestricted**|**Restricted**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**2026**|**2026**|**2026**|**2025**|
||**£**|**£**|**£**|**£**|
|Tangible fixed assets|249,320|-|249,320|251,675|
|Current assets|52,314|6,151|58,465|59,521|
|Creditors due within one year|(590)|-|(590)|(590)|
||**301,044**|**15,290**|**307,195**|**310,606**|
|**Prior year**|||||
||**Unrestricted**|**Restricted**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**2025**|**2025**|**2025**|**2023**|
||**£**|**£**|**£**|**£**|
|Tangible fixed assets|251,675|-|251,675|253,521|
|Current assets|53,370|6,151|59,521|58,135|
|Creditors due within one year|(590)|-|(590)|(600)|
||**304,455**|**6,151 **|**310,606**|**311,056**|
## **16 Summary of funds**
|**16 Summary of funds**||||||
|---|---|---|---|---|---|
||**At**||||**At**|
||**1 April**||||**31 March**|
||**2025**|**Income**|**Expenditure**|**Transfers**|**2026**|
||**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**||||||
|General Fund|297,323|139,881|(145,299)|-|291,905|
|**Restricted funds**||||||
|Solar Panel fund|13,133|1,147|-|-|14,280|
|Dalit Freedom Network fund|-|-|-|-|-|
|Family Conference fund|150|860|-|-|1,010|
|**Total restricted funds**|13,283|2,007|-|-|15,290|
||**310,606**|**141,888**|**(145,299)**|**-**|**307,195**|
|**Prior year**||||||
||**At**||||**At**|
||**1 April**||||**31 March**|
||**2023**|**Income**|**Expenditure**|**Transfers**|**2025**|
||**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**||||||
|General Fund|300,710|138,944|(142,331)|-|297,323|
|**Restricted funds**||||||
|Solar Panel fund|10,347|2,786|-|-|13,133|
|Dalit Freedom Network fund|-|-|-|-|-|
|Family Conference fund|-|150|-|-|150|
|**Total restricted funds**|10,347|2,936|-|-|13,283|
||**311,057**|**141,880**|**(142,331)**|**-**|**310,606**|
Page 21
**EAST HAM BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
## **18 Pension commitments**
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £6,767 (2025 - £6,813). Contributions totaling £0 (2025 - £0) were payable to the fund at the balance sheet date and are included in creditors
## **19 Related party transactions**
During the reporting period, the following transactions took place with trustees:
||**2026**|**2025**|
|---|---|---|
||**£**|**£**|
|Minister Armeia Dawood (salaries paid)|36,922|36,083|
|Minister Armeia Dawood (pension contributions paid)|3,153|3,153|
|Minister Armeia Dawood (gifts and other benefits)|1,500|500|
|Minister Armeia Dawood (expenses reimbursed)|1,655|536|
|George Tikum (salaries paid)|991|16,250|
|George Tikum (pension contributions paid)|-|488|
|George Tikum (gifts and other benefits)|1,010|1,300|
|George Tikum (expenses reimbursed)|666|177|
|Alain Loufimpou (gifts and other benefits)|250|-|
|Jessica Dawood (gifts and other benefits)|100|-|
|Christopher Plasid Allen (gifts and other benefits)|500|-|
||**46,747**|**58,487**|
Page 22