Charity number: 1158365
DELESKI GIMENA CHURCH
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
DELESKI GIMENA CHURCH
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 15 |
DELESKI GIMENA CHURCH
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025
Trustees
Pastor Argo Gindra Anita Gindra Gints Kodalevs Aivars Stromanis
Charity registered number
1158365
Principal office
89 Booth Street Alvaston DE24 8PH
Accountants
Baldwin Scofield Accountancy LLP Chartered Accountants 3 Newhouse Business Centre Old Crawley Road Horsham West Sussex RH12 4RU
Bankers
Barclays Bank plc Sir Frank Whittle Road Derby DE1 9NT
Page 1
DELESKI GIMENA CHURCH
TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees present their annual report together with the financial statements of the Deleski Gimena Church for the 1 September 2024 to 31 August 2025.
Objectives and activities
Policies and objectives
The charity's principal objective is to advance the Christian faith in such ways and in such parts of the United Kingdom or the world as the trustees from time to time think fit.
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)'.
Achievements and performance
Main achievements of the Charity
During the year, our church "Deleski Gimena" continued to reach out to Roma/Latvian people residing in the UK.
Financial review
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.
Reserves policy
The Trustees have determined that, in line with their belief that God provides for the work to which He calls His people, no reserves are actively maintained by the charity.
Results
Income for the year amounted to £80,256 (2024 - £53,643) and expenditure £49,387 (2024 - £50,931). General funds carried forward were £38,647 (2024 - £7,778).
Structure, governance and management
Constitution
Deleski Gimena Church is a registered charity, number 1158365, and is constituted under a Trust deed dated 10 August 2014.
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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DELESKI GIMENA CHURCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
Plans for future periods
For the next year, our vision is to open more churches around the UK and lead seminars to train people to go and preach the Gospel and help people in need.
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 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 on 26 June 2026 and signed on their behalf by:
Pastor Argo Gindra
Page 3
DELESKI GIMENA CHURCH
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Independent examiner's report to the Trustees of Deleski Gimena Church ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 August 2025.
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:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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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.
Signed: Dated: 26 June 2026 Nicholas M Baldwin BA(Econ) FCA DChA
Baldwin Scofield Accountancy LLP
Chartered Accountants
Page 4
DELESKI GIMENA CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Note Income from: Donations and legacies 3 Investments 4 Total income Expenditure on: Charitable activities 5 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restricted funds 2025 £ 9,475 14 9,489 - - 9,489 - 9,489 9,489 |
Unrestricted funds 2025 £ 70,767 - 70,767 49,387 49,387 21,380 7,778 21,380 29,158 |
Total funds 2025 £ 80,242 14 80,256 49,387 49,387 30,869 7,778 30,869 38,647 |
Total funds 2024 £ 53,643 - |
|---|---|---|---|---|
| 53,643 | ||||
| 50,931 | ||||
| 50,931 | ||||
| 2,712 | ||||
| 5,066 2,712 |
||||
| 7,778 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 7 to 15 form part of these financial statements.
Page 5
DELESKI GIMENA CHURCH
BALANCE SHEET AS AT 31 AUGUST 2025
| Note Current assets Debtors 10 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 11 Net current assets Total net assets Charity funds Restricted funds 13 Unrestricted funds 13 Total funds |
3,935 42,597 46,532 (7,885) |
2025 £ 38,647 38,647 9,489 29,158 38,647 |
3,561 6,170 9,731 (1,953) |
2024 £ 7,778 |
|---|---|---|---|---|
| 7,778 | ||||
| - 7,778 |
||||
| 7,778 |
The financial statements were approved and authorised for issue by the Trustees on 26 June 2026 and signed on their behalf by:
Pastor Argo Gindra
The notes on pages 7 to 15 form part of these financial statements.
Page 6
DELESKI GIMENA CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. General information
Deleski Gimena Church is a charity established by trust deed (registration number 1158365) within the England and Wales jurisdiction. The charity is a Christian church supporting Roma and Gipsy people residing in the UK.
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 2019), 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 in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Deleski Gimena 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.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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.
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 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.
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DELESKI GIMENA CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
2. Accounting policies (continued)
2.5 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.
2.6 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.
2.7 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.
2.8 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.
2.9 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.
2.10 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.
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DELESKI GIMENA CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. Income from donations and legacies
| Donations Gift aid reclaimed Donations Gift aid reclaimed |
Restricted funds 2025 Unrestricted funds 2025 £ £ 9,475 64,395 - 6,372 9,475 70,767 Unrestricted funds 2024 £ 47,400 6,243 53,643 |
Total funds 2025 £ 73,870 6,372 |
|---|---|---|
| 80,242 | ||
| Total funds 2024 £ 47,400 6,243 |
||
| 53,643 |
4. Investment income
| Restricted | Total | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Bank interest | 14 | 14 | - |
5. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted | ||
|---|---|---|
| funds | Total | |
| 2025 | 2025 | |
| £ | £ | |
| Direct costs - Charitable activities | 49,387 | 49,387 |
Page 9
DELESKI GIMENA CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. Analysis of expenditure on charitable activities (continued)
Summary by fund type (continued)
| Unrestricted | ||
|---|---|---|
| funds | Total | |
| 2024 | 2024 | |
| £ | £ | |
| Direct costs - Charitable activities | 50,931 | 50,931 |
6. Analysis of expenditure by activities
| Direct costs - Charitable activities Direct costs - Charitable activities |
Activities undertaken directly 2025 £ 49,387 Activities undertaken directly 2024 £ 50,931 |
Total funds 2025 £ 49,387 |
|---|---|---|
| Total funds 2024 £ 50,931 |
Page 10
DELESKI GIMENA CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. Analysis of expenditure by activities (continued)
Analysis of direct costs
| Staff costs Motor expenses Premises expenses Insurance Postage, printing & stationery Travel Professional fees Independent examination Telecommunications Utilities Sundry expenses HMRC Penalties Staff costs Ministry expenses Motor expenses Premises expenses Insurance Postage, printing & stationery Travel Professional fees Independent examination |
Activities 2025 £ 22,597 3,075 15,560 246 428 292 238 1,028 263 4,997 613 50 49,387 Activities 2024 £ 22,597 2,446 3,621 19,021 236 442 1,411 167 990 50,931 |
Total funds 2025 £ 22,597 3,075 15,560 246 428 292 238 1,028 263 4,997 613 50 |
|---|---|---|
| 49,387 | ||
| Total funds 2024 £ 22,597 2,446 3,621 19,021 236 442 1,411 167 990 |
||
| 50,931 |
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DELESKI GIMENA CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. Independent examiner's remuneration
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Fees payable to the Charity's independent examiner for the independent | ||
| examination of the Charity's annual accounts | 945 | 900 |
8. Staff costs
| Wages and salaries Pension costs |
2025 £ 21,939 658 22,597 |
2024 £ 21,939 658 |
|---|---|---|
| 22,597 |
The average number of persons employed by the Charity during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Employees | 1 | 1 |
No employee received remuneration amounting to more than £60,000 in either year.
9. Trustees' 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:
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Pastor Argo Gindra | Remuneration | 21,939 | 21,939 |
| Pension contributions paid | 658 | 658 |
During the year ended 31 August 2025, no Trustee expenses have been incurred (2024 - £NIL) .
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DELESKI GIMENA CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. Debtors
| Due within one year Other debtors Prepayments and accrued income Gift aid recoverable |
2025 £ 128 - 3,807 3,935 |
2024 £ - 128 3,433 |
|---|---|---|
| 3,561 |
11. Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Other creditors Accruals and deferred income |
2025 £ 1,266 437 240 5,942 7,885 |
2024 £ 666 387 - 900 |
|---|---|---|
| 1,953 |
12. Financial instruments
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Financial assets | ||
| Financial assets measured at fair value through income and expenditure | 42,597 | 6,170 |
Financial assets measured at fair value through income and expenditure comprise bank balances.
Page 13
DELESKI GIMENA CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
13. Statement of funds
Statement of funds - current year
| Unrestricted funds General Funds Restricted funds Building fund Total of funds Statement of funds - prior year Unrestricted funds General Funds |
Balance at 1 September 2024 £ 7,778 - 7,778 Balance at 1 September 2023 £ 5,066 |
Income £ 70,767 9,489 80,256 Income £ 53,643 |
Expenditure £ (49,387) - (49,387) Expenditure £ (50,931) |
Balance at 31 August 2025 £ 29,158 |
|---|---|---|---|---|
| 9,489 | ||||
| 38,647 | ||||
| Balance at 31 August 2024 £ 7,778 |
14. Summary of funds
Summary of funds - current year
| General funds Restricted funds |
Balance at 1 September 2024 £ 7,778 - 7,778 |
Income £ 70,767 9,489 80,256 |
Expenditure £ (49,387) - (49,387) |
Balance at 31 August 2025 £ 29,158 9,489 |
|---|---|---|---|---|
| 38,647 |
Page 14
DELESKI GIMENA CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
14. Summary of funds (continued)
Summary of funds - prior year
| Balance at | Balance at | ||||
|---|---|---|---|---|---|
| 1 | September | 31 August | |||
| 2023 | Income | Expenditure | 2024 | ||
| £ | £ | £ | £ | ||
| General funds | 5,066 | 53,643 | (50,931) | 7,778 |
15. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Current assets Creditors due within one year Total |
Restricted funds 2025 Unrestricted funds 2025 £ £ 9,489 37,043 - (7,885) 9,489 29,158 |
Total funds 2025 £ 46,532 (7,885) |
|---|---|---|
| 38,647 |
Analysis of net assets between funds - prior year
| Current assets Creditors due within one year Total |
Unrestricted funds 2024 £ 9,731 (1,953) 7,778 |
Total funds 2024 £ 9,731 (1,953) |
|---|---|---|
| 7,778 |
16. 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 £658 (2024 - £658) There were no amounts payable to the fund at the balance sheet date that are included in creditors.
Page 15