People of Grace Gospel Mission
Report and Accounts
30 September 2025
The Charity Registration : 1155964
## **People of Grace Gospel Mission**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' annual report**||1|
|**Statement of directors' responsibilities**||5|
|**Independent accountant's report**||6|
|**_Funds statements:-_**|||
|Statement of financial activities||8|
|Fixed asset funds||8|
|Movements in funds||9|
|Income and expenditure account||9|
|**Balance sheet**||10|
|**Notes to the accounts**||11|
## **People of Grace Gospel Mission**
## **Trustees' Annual Report for the year ended 30 September 2025**
The trustees present their report and accounts for the year ended 30 September 2025.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- People of Grace Gospel Mission.
The charity is also known by its operating name, People of Grace Gospel Mission.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1155964.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
26 Kingsfield Terrace Priory Road, Dartford DA1 2BL Telephone:+ 447308477856 Email Address: uk@pggmchurch.com Web address: www.uk.pggmchurch.com
## **The trustees in office on the date the report was approved were:-**
Mr. Dele David Akinsomi
Mr. Adediran Ogundipe
Mr. Peter Morah
## **The following persons served as Trustees during the year ended 30 September 2025 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
1
## **People of Grace Gospel Mission**
## **Trustees' Annual Report for the year ended 30 September 2025**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
1. To advance the Christian faith in accordance with the statement of belief appearing in the schedule hereto in London and such other parts of the United Kingdom or the world as the tustees may from time to time think fit and fulfil such other purposes which are exclusively to the charitable according to the law of England and Wales and are connected with work of the trust.
2. The relief of poverty.
It pursues these objects by the operation of a Christian worship centre at a facility located at 61 Glimpsing Green, Erith, DA18 4HB. It also organises special training and mentoring actvities for the unemployed, people planning to start their own businesses and run general information centre for the public.
## _**The main activities undertaken in relation to those purposes during the year.**_
1. Events organised during the year to promote the Christian faith include distribution of leaflets with Christian messages, organising deliverance services, all night vigils, special prayers and counselling.
2. Other activities to help raise the profile of the charity in the local community included picnics, Mothers' Day and Fathers' Day celebrations.
3. Specific activities for the relief of poverty are in the areas of training and mentoring of unemployed to start their own businesses and guiding job seekers to job information on job openings.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## _**The charity's strategies for achieving its aims and objectives in the future.**_
The charity aims at building on its current achievements in effectively spreading the ethos, love and hope that Christian faith offers. It also aims at building upon its current efforts in community involvement, in its bid to make our community and the larger world a better place for all.
## _**The contribution of volunteers during the year.**_
The church is grateful for the commitment and efforts of its volunteers who are involved in services provision. The church has over 30 volunteers committed to working in various departments within the church. The church continues to dispense the service of the heads of departments and ministers to ensure that the best value is derived from the sterling efforts of the volunteers.
2
## **People of Grace Gospel Mission**
## **Trustees' Annual Report for the year ended 30 September 2025**
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
New trustees are elected on the basis of the contribution that they will make to the governance of the organisation and the skills that they will contribute. They are provided with copies of the charity commission's guidance to trustees and given an introduction to the activities of the charity by the existing Board.
## _**The policies and procedures for the induction and training of trustees.**_
Existing trustees are provided with training as and when required.
## _**The charity's organisational structure.**_
The board of trustees is headed by a Chairman together with other trustees. All the present employees of the charity are voluntary workers. The trustees are responsible for making all decision regarding allocation of fund and activities.
## _**The trustees' bankers and advisors**_
Bankers Nationwide Building Society Accountants Crownwise Consult Ltd Unit 13e, First Floor Office 27 Town Square Erith, Kent DA8 1SE
## **Financial review**
## _**The charity's financial position at the end of the year ended 30 September 2025**_
The financial position of the charity at 30 September 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**_Total unrestricted funds_**
**Total Funds**
Unrestricted revenue funds available for
the general purposes of the charity
**Net income**|**2025**
**£**
(34,087)
174,795
**174,795**
174,795|**2024**
**£**
(32,814)|
|---|---|---|
|||208,881|
|||**208,881**|
||||
|||208,881|
## _**Financial review of the position at the reporting date, 30 September 2025 .**_
During the year, income of £35,703 (£22,132 in 2024) was mainly from donations. The net movement in funds for the period, as shown in the statement of financial activities, for the period was a deficit of £34,088 (deficit of £36,385 in 2024). The value of the The People of Grace Gospel Mission's net assets at 30 September 2025 is £174,795 (£208,881 in 2024).
3
## **People of Grace Gospel Mission**
## **Trustees' Annual Report for the year ended 30 September 2025**
## _**Plans For the Future**_
## **Summary of plans for the future and the trustees' perspective of the future direction of the charity.**
The charity aims at building on its current achievements in effectively spreading the ethos, love and hope that Christian faith offers. It also aims at building upon its current efforts in community involvement, in its bid to make our community and the larger world a better place for all.
## **Details of the independent examiner**
Adeniyi Zaccheus Member of Chartered Certified Accountants Crownwise Consult Limited Unit 13e, First Floor Office 27 Town Square, Erith United Kingdom DA8 1SE
4
## **People of Grace Gospel Mission**
## **Trustees' Annual Report for the year ended 30 September 2025**
## **Statement of trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.
The trustees are also responsible for the contents of the trustees' report, and the statutory responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
Peter Morah Trustee
5
## **People of Grace Gospel Mission**
## **Report of the independent examiner to the trustees of the charity on the accounts for the year ended 30 September 2025.**
I report to the trustees on my examination of the financial statements of the charity on pages 8 to 18 for the year ended 30 September 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 11.
## **Respective responsibilities of the trustees and the independent examiner and the basis of the report**
As described on page 5, you, the charity's trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
- a) examine the financial statements of the charity under Section 145 of the Act;
- b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of independent examiner's statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the trustees of all material matters.
6
## **People of Grace Gospel Mission**
## **Report of the independent examiner to the trustees of the charity on the accounts for the year ended 30 September 2025.**
## **Independent examiner's statement, report and opinion**
Attention is drawn to the accounting policy stating that, notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with current best practice, the trustees have determined to prepare the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), . I concur with this approach, and any references in my report to the regulations should be read subject to this comment.
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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 financial statements to be reached.
Adeniyi Zaccheus - independent examiner
Chartered Certified Accountants
Crownwise Consult Limited Unit 13e, First Floor Office 27 Town Square, Erith United Kingdom DA8 1SE
This report was signed on 12 June 2026
7
## **People of Grace Gospel Mission - Statement of financial activities for the year ended 30 September 2025.**
## _**Statement of financial activities for the year ended 30 September 2025.**_
|**Income & endowments from:**
Donations & Legacies
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net income for the year**
**Transfers between funds**
**Net income after transfers**
**Reconciliation of funds:-**
**Total funds brought forward**
**Total funds carried forward**|**Current year**
**Unrestricted**
**funds**
**2025**
**£**
35,703
**35,703**
69,789
**69,789**
**(34,086)**
-
**(34,086)**
208,881
**174,795**|**Current year**
**Restricted**
**funds**
**2025**
**£**
-
**-**
-
**-**
**-**
-
**-**
-
**-**|**Current year**
**Total funds**
**2025**
**£**
**35,703**
**35,703**
**69,789**
**69,789**
**(34,086)**
**-**
**(34,086)**
**208,881**
**174,795**|**Prior year**
**Total funds**
**2024**
**£**
22,132|
|---|---|---|---|---|
|||||**22,132**|
|||||58,516|
|||||**58,516**|
||||||
|||||**(36,385)**
3,571|
|||||**(32,814)**
241,695|
|||||**208,881**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of total recognised gains and losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
## **People of Grace Gospel Mission - Resources applied in the year ended 30 September 2025 towards fixed assets for Charity use:-**
|**towards fixed assets for Charity use:-**|||
|---|---|---|
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2025**
**£**
(34,086)
**(34,086)**|**2024**
**£**
(32,814)|
|||**(32,814)**|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
**The notes attached on pages 11 to 18 form an integral part of these accounts.**
8
## **People of Grace Gospel Mission - Statement of financial activities for the year ended 30 September 2025.**
## **Movements in revenue and capital funds for the year ended 30 September 2025**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2025**
**£**
Accumulated funds brought forward
208,881
(34,086)
**174,795**
(From)/To unrestricted revenue funds
-
**Closing revenue funds**
**174,795**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
Revenue accumulated funds
174,795
**Total funds**
**174,795**
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2025**
**£**
-
-
**-**
-
**-**
**Restricted**
**Funds**
**2025**
**£**
-
**-**|**Total**
**Funds**
**2025**
**£**
208,881
(34,086)
**174,795**
-
**174,795**
**Total**
**Funds**
**2025**
**£**
**174,795**
**174,795**|**Last year**
**Total funds**
**2024**
**£**
**241,695**
(36,385)|
|---|---|---|---|
||||**205,310**
3,571|
||||**208,881**|
||||**Last Year**
**Total Funds**
**2024**
**£**
208,881|
||||**208,881**|
## **People of Grace Gospel Mission**
## **Income and expenditure account for the year ended 30 September 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Refunds from HMRC on gift aided donations
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Governance costs
**Total expenditure in the year**
**Retained surplus for the financial year**
All activities derive from continuing operations|**2025**
**£**
35,703
-
69,039
750
**69,789**
**(34,086)**|**2024**
**£**
22,132
-
57,766
750|
|---|---|---|
|||**58,516**|
||||
|||**(36,385)**|
||||
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
**The notes attached on pages 11 to 18 form an integral part of these accounts.**
9
## **People of Grace Gospel Mission - Balance Sheet as at 30 September 2025**
||Notes||**2025**||**2024**|
|---|---|---|---|---|---|
||||**£**||**£**|
|**Fixed assets**||||||
|Tangible assets|4||-||-|
|**Total fixed assets**|||-||-|
|**Current assets**||||||
|Cash at bank and in hand||175,545||218,413||
|**Total current assets**||175,545||218,413||
|**Creditors: amounts falling due within**||||||
|**one year**|4|(750)||(9,532)||
|**Net current assets**|||174,795||208,881|
|**The total net assets of the charity**|||**174,795**||**208,881**|
|**The total net assets of the charity are funded by the funds of the charity, as follows:-**|**The total net assets of the charity are funded by the funds of the charity, as follows:-**|**The total net assets of the charity are funded by the funds of the charity, as follows:-**|**The total net assets of the charity are funded by the funds of the charity, as follows:-**||
|---|---|---|---|---|
|**Unrestricted Funds**|||||
|Unrestricted revenue funds|7|174,795|208,881||
|Unrestricted revaluation reserve||-|-||
|||174,795||208,881|
|**Total charity funds**||**174,795**||**208,881**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts. The charity is subject to independent examination under charity legislation, and the report of the independent examiner is on page 7.
The trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Peter Morah**
Trustee
Approved by the Board of trustees on 12 June 2026
**The notes attached on pages 11 to 18 form an integral part of these accounts.**
10
## **People of Grace Gospel Mission**
## **Notes to the Accounts for the year ended 30 September 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
11
**People of Grace Gospel Mission**
## **Notes to the Accounts for the year ended 30 September 2025**
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note3.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Freehold premises 0 % straight line Leasehold premises 2 % straight line Plant and machinery 20 % straight line Motor vehicles 25 % straight line
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no endowment funds.
## **2 Net surplus before tax in the financial year**
|**Net surplus before tax in the financial year**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|The net surplus before tax in the financial year is stated after charging:-|||
|Pension costs|946|690|
12
## **People of Grace Gospel Mission**
## **Notes to the Accounts for the year ended 30 September 2025**
## **3 The contribution of volunteers**
The church is grateful for the commitment and efforts of its volunteers who are involved in services provision. The church has over 30 volunteers committed to working in various departments within the church. The church continues to dispense the service of the heads of departments and ministers to ensure that the best value is derived from the sterling efforts of the volunteers.
|**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's operating costs of defined
contribution pension schemes
**Total salaries, wages and related costs**
The average number of part time staff employed in the year was
The average number of full time staff employed in the year was
**4**
**Creditors: amounts falling due within one year**
Accruals for grants payable
PAYE, NIC VAT and other taxes
Other creditors|**2025**
**£**
49,556
-
946|**2024**
**£**
29,048
2,335
690|
|---|---|---|
||**50,502**|**32,073**|
||**3**
**3**
**2025**
**£**
750
-
-|**3**
**3**
**2024**
**£**
750
2,868
5,914|
||**750**|**9,532**|
13
## **People of Grace Gospel Mission**
## **Notes to the Accounts for the year ended 30 September 2025**
|**5**
**Income and Expenditure account summary**
**At 1 October 2024**
Transfers in for the year
Prior year adjustments
At 1 October 2024
Surplus after tax for the year
Gift Aid donations made
**At 30 September 2025**|**2025**
**£**
208,881
-
-|**2024**
**£**
241,695
3,571
-|
|---|---|---|
||208,881
(34,086)
-|245,266
(36,384)
-|
||**174,795**|**208,881**|
## **6 Particulars of how particular funds are represented by assets and liabilities**
|**At 30 September 2025**
Current assets
Current liabilities
**At 1 October 2024**
Investments at valuation:-
Current assets
Current liabilities|**Unrestricted**
**Funds**
**£**
175,545
(750)|**Designated**
**Funds**
**£**
-|**Restricted**
**Funds**
**£**
-
-|**Total**
**Funds**
**£**
**175,545**
**(750)**|
|---|---|---|---|---|
||**174,795**|**-**|**-**|**174,795**|
||**Unrestricted**
**funds**
**£**
218,413
(9,532)|**Designated**
**funds**
**£**
-
-|**Restricted**
**funds**
**£**
-
-|**Total**
**Funds**
**£**
**218,413**
**(9,532)**|
||**208,881**|**-**|**-**|**208,881**|
- **7 Change in total funds over the year as shown in Note 6 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted revenue funds
**Total charity funds**|**Funds brought**
**forward from**
**2024**
**£**
208,881|**Movement in**
**funds in**
**2025**
**£**
(34,086)|**£**
**-**
**Transfers**
**between**
**funds in**
**2025**|**Funds**
**carried**
**forward to**
**2026**
**£**
**174,795**|
|---|---|---|---|---|
||**208,881**|**(34,086)**|**-**|**174,795**|
14
## **People of Grace Gospel Mission**
## **Notes to the Accounts for the year ended 30 September 2025**
## **8 Analysis of movements in funds over the year as shown in Note 7**
|**_Unrestricted and designated funds:-_**
Unrestricted revenue funds
Unrestricted revaluation reserve|**Income**
**2025**
**£**
35,703
-|**Expenditure**
**2025**
**£**
(69,789)
-|**Other**
**Gains &**
**Losses**
**2025**
**£**
-
-|**Movement**
**in funds**
**2025**
**£**
**(34,086)**
**-**|
|---|---|---|---|---|
||**35,703**|**(69,789)**|**-**|**(34,086)**|
## **The purposes for which the funds**
## _**Unrestricted and designated funds:-**_
Unrestricted revenue funds
Unrestricted revaluation reserve
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
## _**Restricted funds:-**_
Restricted fixed asset funds
Restricted revaluation reserve
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.
15
## **People of Grace Gospel Mission**
**Detailed analysis of income and expenditure for the year ended 30 September 2025 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **9 Donations, grants and legacies**
|**Donations, grants and legacies**|||||
|---|---|---|---|---|
|**Current year**
**Unrestricted**
**funds**
**2025**
**£**
**Donations and gifts from individuals**
-
Tithe & Offering
35,703
Thanksgiving
-
**Total donations and gifts from**
**individuals**
**35,703**
**Expenditure on charitable activities - Direct spending**
**Current year**
**_Current year_**
**Unrestricted**
**funds**
**2025**
**£**
Gross wages and salaries -
charitable activities
49,556
Employers' NI - Charitable
activities
-
Defined contribution pension
costs - charitable activities
946
Travel and Subsistence -
Charitable Activities
239
Welfare
245
Music
1,020
Event
3,484
Honorarium
-
**Total direct spending**
**55,490**
Refunds from HMRC on gift aided donations|**Current year**
**Unrestricted**
**funds**
**2025**
**£**
-
35,703
-|**Current year**
**Restricted**
**funds**
**2025**
**£**
-
-
-
**-**
**Current year**
**Restricted**
**funds**
**2025**
**£**
-
-
-
-
-
-
-
-
**-**|**Current year**
**Total funds**
**2025**
**£**
**-**
**35,703**
**-**
**35,703**
**Current year**
**Total funds**
**2025**
**£**
**49,556**
**-**
**946**
**239**
**245**
**1,020**
**3,484**
**-**
**55,490**|**Prior year**
**Total funds**
**2024**
**£**
-
22,132
-|
||**35,703**|||**22,132**|
|||||**Prior year**
**Total funds**
**2024**
**£**
**29,048**
**2,335**
**690**
**2,203**
**3,223**
**2,010**
**4,510**
**-**|
||**55,490**|||**44,019**|
## **10 Expenditure on charitable activities - Direct spending**
**----- Start of picture text -----**
Total direct spending
**----- End of picture text -----**
16
## **People of Grace Gospel Mission**
## **Detailed analysis of income and expenditure for the year ended 30 September 2025 as required by the SORP 2015**
## **11 Expenditure on charitable activities- Grant funding of activities**
|**Current year**
**Current year**
**_Current year_**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2025**
**2025**
**£**
**£**
Grants made to individuals
-
-
Grants made to organisations
580
-
**Total grantmaking costs**
**580**
**-**
**Current year**
**Current year**
**_Current year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2025**
**£**
**£**
Age UK
120
-
British Heart Foundation
120
-
GOSHCC
120
-
Global Education
220
-
**580**
**-**
**12**
**Current year**
**Current year**
**_Current year_**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2025**
**2025**
**£**
**£**
**_Premises expenses_**
Rates and water charges
-
-
Room Hire
12,366
-
Property insurance
-
-
**_Administrative overheads_**
Telephone, fax and internet
365
-
Sundry expenses
-
-
**_Professional fees paid to advisors other than the auditor or examiner_**
Other legal and professional
-
-
**_Financial costs_**
Bank charges
238
-
**Total support costs - current year**
**12,969**
**-**
**Support costs for charitable activities**
**Breakdown of Grants made to organisations**|**Current year**
**Total funds**
**2025**
**£**
**-**
**580**|**Prior year**
**Total funds**|
|---|---|---|
|||**2024**
**£**|
|||**-**
**340**|
||**580**|**340**|
||**Current year**
**Total Funds**
**2025**
**£**
120
120
120
220
**580**
**Current year**
**Total funds**
**2025**
**£**
**-**
**12,366**
**-**
**365**
**-**
**-**
**238**
**12,969**|**Prior year**
**Total funds**
**2024**
**£**
**-**
**2,000**
**164**
**400**
**-**
**10,765**
**78**|
|||**13,407**|
|||**-**|
17
## **People of Grace Gospel Mission**
## **Detailed analysis of income and expenditure for the year ended 30 September 2025 as required by the SORP 2015**
## **13 Other expenditure - Governance costs**
|**_Current year_**
Independent examiner's fees
**Total governance costs**
**14 Total Charitable expenditure**
**_Current year_**
Total direct spending
Total grantmaking costs
Total support costs
Total governance costs
**Total charitable expenditure**|**Current year**
**Unrestricted**
**funds**
**2025**
**£**
750|**Current year**
**Restricted**
**funds**
**2025**
**£**
-
**-**
**Current year**
**Restricted**
**funds**
**2025**
**£**
-
-
-
-
**-**|**Current year**
**Total funds**
**2025**
**£**
**750**
**750**
**Current year**
**Total funds**
**2025**
**£**
**55,490**
**580**
**12,969**
**750**
**69,789**|**Prior year**
**Total funds**
**2024**
**£**
**750**|
|---|---|---|---|---|
||**750**|||**750**|
||**Current year**
**Unrestricted**
**funds**
**2025**
**£**
55,490
580
12,969
750|||**Prior year**
**Total funds**
**2024**
**£**
**44,019**
**340**
**13,407**
**750**|
||**69,789**|||**58,516**|
18