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2025-12-31-accounts

Celestial Church of Christ, Christ Ambassador Parish – Land of Spiritual Freedom

FINANCIAL STATEMENTS & REPORTS FOR THE YEAR ENDED 31st December 2025

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Contents

Legal and Administrative Information...................................................................................................3 Trustees’ Annual Report........................................................................................................................4 Structure, governance and management..........................................................................................4 Public Benefit and General Outlook..................................................................................................4 Financial Outlook:..............................................................................................................................4 Youth and Young Adult Activities…………………………………………………………………………………………….4 Women Empowerment Initiatives…………………………………………………………………………………………..4 Charitable Activities and Community Outreach……………………………………………………………………….5 Volunteers and Workforce………………………………………………………………………………………………………5 RistManagement…………………………………………………………………………………………………………………….5 Plans for Future Periods………………………………………………………………………………………………………….5 Gratitude...........................................................................................................................................5 Accountant and Independent Examiners Report...................................................................................6 Respective Responsibilities of Trustees and Examiner......................................................................6 Basis of Independent Examiner’s Report..................................................................................……….6 Independent Examiner’s Statement..................................................................................................6 Statement of Financial Activities for the Year Ended 31[st] December 2025............................................7 BALANCE SHEET.....................................................................................................................................8 Accounting Policies............................................................................................................................9

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Legal and Administrative Information

Charity No: 1156881

MANAGEMENT COMMITTEE/TRUSTEES

Chairperson: Pastor George Olamide Akinsulire

General Secretary: Mr Isaac Olugbade Sodipo

Church Address: Unit 13 Industrial Estate, Bolina road SE16 3LF, London.

Bankers: Barclay Bank Plc

Accountants: Eclat Accountancy Ltd 71 Dartmouth Road London SE23 3HT

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Trustees’ Annual Report

Structure, Governance and Management

This report is prepared in accordance with the Charities Act 2011 and the SORP for charities in England and Wales. The church is overseen by a Board of Trustees, which provides overall direction, financial oversight, and compliance. Daily operations are managed by the Shepherdin-Charge and the management team, with clear accountability and reporting structures.

Public Benefit and General Outlook

The Trustees confirm that they have had due regard for the Charity Commission’s guidance on public benefit. During the year under review, the church continued to advance the Christian faith through worship, prayer, teaching, evangelism, youth development, women’s empowerment, and charitable outreach. Attendance, community engagement, and participation in church programmes increased steadily throughout the year.

Financial Review

Total income for the year was £43,679.77 comprising tithes, offerings, donations, and fundraising. The church's financial position remained stable throughout the reporting period. Income was derived from approved sources, and expenditure was directed towards ministry activities, administration, welfare support, and asset maintenance. Financial records were properly maintained, and resources were applied prudently in line with approved budgets. The Trustees are satisfied that financial management during the period was responsible and forward-looking.

Youth and Young Adults Activities

The church invested significantly in youth and young adult development through mentorship programmes, leadership training, Bible study sessions, and community engagement initiatives. - Activities included youth conferences, skill building workshops, career guidance sessions, and faith-based counselling, all designed to empower young people spiritually and socially.

Women Empowerment Initiatives

The church actively supported women at all stages of life, including single, married, and widowed women. Programmes included prayer forums, marriage-enrichment sessions, financial literacy workshops, skills-acquisition training, and welfare support for widows and other vulnerable women in the community.

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Charitable Activities and Community Outreach

Charitable activities during the year included welfare assistance, food distribution, pastoral support, and community outreach programmes for vulnerable individuals and families. These initiatives directly supported the church’s charitable objectives and demonstrated practical Christian compassion.

Volunteers and Workforce

The Trustees acknowledge the dedication of volunteers who contributed their time and skills across worship, administration, evangelism, youth work, and welfare services. Volunteers remain central to the effective delivery of the church’s mission.

Risk Management

The Trustees regularly assess risks relating to finance, safeguarding, health and safety, and operational continuity. Appropriate controls, insurance cover, and policies are in place to mitigate identified risks.

Plans for Future Periods

The church plans to expand youth empowerment programmes, strengthen women’s support initiatives, enhance evangelism activities, and improve infrastructure to better serve the community.

Gratitude

The Trustees give thanks to God for His faithfulness and express sincere appreciation to the Shepherd-in-Charge, the leadership team, volunteers, members, donors, and partners for their continued support.

Signed on behalf of the Trustees:

Pastor George Olamide Akinsulre Chair of Trustees Date: 22/07/2026

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Accountant and Independent Examiners Report

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts, and they have considered that the audit requirement of section 145(1) of the Charities Act 2011 does not apply, nevertheless required in this examiner's report. As an independent examiner, it is our responsibility to state, on the basis of procedures specified in the General Directions given by the charity commissioners under section 145(5)(b) of the Charities Act 2011, whether particular matters have come to our attention.

Basis of Independent Examiner’s Report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An independent examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters.

Independent Examiner’s Statement

In connection with our examination, no matter has come to our attention-

  1. Which gives us reasonable cause to believe that in any material respect the requirements

  2. a. To keep accounting records in accordance with section 130 (1)(2) of the 2011 ACT and

  3. b. To prepare accounts which record with the accounting records and to comply with the accounting requirements of the 2011 Act, to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

21[st] July 2026

_____ ___ Luanne Olawumi Date Eclat Accountancy Ltd 71 Dartmouth Road, London SE23 3HT

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Statement of Financial Activities for the Year Ended 31st December 2025

INCOMING RESOURCES
Notes
Tithes, Oferings & Similar
Incomes
2
Gif AID Received
TOTAL INCOMING RESOURCES
RESOURCE EXPENDED
Direct Charitable Expenses
3
Management & Administraton
4
TOTAL RESOURCE EXPENDED
NET INCOMING RESOURCES
Funds Brought Forward
Funds Carried Forward
31/12/2025
£
Total
35,268.32
8,411.45
43,679.77
10,608.00
49,463.24
60,071.24
(16,391.47)
0
(16,391.47)

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BALANCE SHEET

Notes

CURRENT ASSETS

Cash at bank and in hand

CURRENT LIABILITIES

Historical Adjustment Accruals

NET CURRENT ASSESTS TOTAL ASSETS LESS CURRENT LIABILITIES

LONG TERM LIABILITIES

Amount Falling Due Over a Year

NET ASSETS

ACCUMULATED FUNDS

Funds Unrestricted

6, 7

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Accounting Policies

1. BASIS OF PREPARATION

The accounts have been prepared using the historic cost convention, complied with the Charities Act 2011 and the Statement of Recommended Practice 2005 (Accounting and Reporting by Charities), and in accordance with the principles and requirements of the Financial Reporting Standard for Smaller Entities (2015).

2. GRANTS, DONATIONS etc

These are recognised in full in the Statement of Financial Activities in the period in which they are received.

3. DIRECT CHARITABLE EXPENDITURE

This comprises all expenditure directly related to the objects of the charity. It also includes the expenditure in support of that activity, where material.

DIRECT CHARITABLE EXPENDITURE £
Shepherds & Church Workers Allowance 8,700.00
Spiritual Items 1,908.00
Total Cost of Sales 10,608.00

4. MANAGEMENT AND ADMINISTRATION

This comprises all expenditure directly related to the objects of the charity. It also includes the expenditure in support of that activity, where material

Audit & Accountancyfees 3,189.20
General Expenses 3,339.00
Light,Power,Heatng 850.23
Rates 2,369.21
Rent 39,435.60
Total Management and Administraton
Expenses 60,071.24

5. LIABILITIES

CURRENT LIABILITIES (Less than a year)
Historical Adjustment 55,881.84
Accruals 1,440.00
57,321.84

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6. UNRESTRICTED FUNDS

These are normally Grants and Donations received or receivable to carry out the objects of the charity without restrictions as to purpose and are available as general funds.

7. ACCUMULATED FUNDS

Current Year Earnings (16,391.47)
Retained Earnings 345.89
(16,045.58)

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DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 December 2025

Account 31-Dec-2025
Turnover
Gif AID Received 8,411.45
Tithes,Oferings & Similar Incomes 35,268.32
Total Turnover 43,679.77
Gross Proft 43,679.77
Administratve Costs
Audit & Accountancyfees 3,189.20
General Expenses 3,339.00
Light,Power,Heatng 850.23
Rates 2,369.21
Rent 39,435.60
Shepherds & Church Workers Allowance 8,700.00
Spiritual Items 1,908.00
Subcontractors 280.00
Total Administratve Costs 60,071.24
Operatng Proft (16,391.47)
Proft on Ordinary Actvites Before
Taxaton
(16,391.47)
Proft afer Taxaton (16,391.47)

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