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2025-03-31-accounts

Registered Charity Number :- 1159668

MARANATHA FULL GOSPEL CHURCH a Charitable Incorporated Organisation

AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

MARANATHA FULL GOSPEL CHURCH Saint Andrews Methodist Church Exe Hill

Torquay 07872918597

MARANATHA FULL GOSPEL CHURCH

CONTENTS FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES' REPORT-------------------------------------------------------------------------------------------------------------3 INDEPENDENT EXAMINER'S REPORT------------------------------------------------------------------------------------6 RECEIPT AND PAYMENT----------------------------------------------------------------------------------------------------7 STATEMENT OF ASSETS AND LIABILITIES---------------------------------------------------------------------------9 NOTES TO THE FINANCIAL STATEMENTS--------------------------------------------------------------------------10

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MARANATHA FULL GOSPEL CHURCH

FOR THE YEAR ENDED 31 MARCH 2025

MARANATHA FULL GOSPEL CHURCH TORQUAY AND EXETER

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MARANATHA FULL GOSPEL CHURCH

FOR THE YEAR ENDED 31 MARCH 2025

and strengthening our community in numerous ways.

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MARANATHA FULL GOSPEL CHURCH

FOR THE YEAR ENDED 31 MARCH 2025

PLANS FOR THE FUTURE: 1ST APRIL 2025 ONWARDS

As we anticipate more spiritual challenges in the coming financial year, we have outlined the following plans to further our mission and serve our community:

Rather than conducting only the local exam within the church, we plan for our children to participate in the national COG Sunday school exam.

If God wills, we would also like to conduct a Vacation Bible School (VBS) to provide an intensive and enjoyable learning experience for children.

T grace, we hope to achieve these goals and make a positive impact in the coming year.

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MARANATHA FULL GOSPEL CHURCH

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 MARCH 2025

W e report on the accounts of the charity for the year ended 31st March 2025.

Respective responsibilities of Trustees and Examiner:

trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the Act) and that an independent examination is needed. It is our responsibility to examine the accounts (under section 43(3)(a) of the 1993 Act), to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the Act), and to state whether particular matters have come to our attention.

Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ an d the report is limited to those matters set out in the statements below.

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

which gives us reasonable cause to believe that, in any material aspect, the requirements to keep accounting records in accordance with section 41 of the 1993 Act; and to prepare accounts which record with the accounting records and to comply with the accounting records of the 1993 Act have not been met; or to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jaison Varghese Zachariah Vectra Management Consultancy

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FOR THE YEAR ENDED 31 MARCH 2025

MARANATHA FULL GOSPEL CHURCH

RECEIPT AND PAYMENT

Categories
Receipts
Donation and gifts
Offering
Tithe
Sub total
Total receipts
Payments
Website costs
Depreciation Charge for
the Year - Plant &
Machinery
Printing and stationery
Bank charges
Legal/professional fees
Charity running cost
Donations
Accountants fees
Rent
Refreshments
Software & IT
Honorarium to Guest
Pastors
Travel & Fuel Costs
Repairs, renewals and
maintenance
Allowance to Church
Ministers
Sub total
Unrestricted
funds
7,866.76
2,490.00
5,941.00
16,297.76
16,297.76
381.24
538.00
342.00
76.72
276.92
1,033.25
1,420.00
275.00
5,410.00
2,755.77
-
700.00
138.25
100.56
3,250.00
16,697.71
Total
funds
7,866.76
2,490.00
5,941.00
16,297.76
16,297.76
381.24
538.00
342.00
76.72
276.92
1,033.25
1,420.00
275.00
5,410.00
2,755.77
-
700.00
138.25
100.56
3,250.00
16,697.71
Last year
2,684.00
8,735.50
3,781.59
15,201.09
15,201.09
-
-
-
86.15
-
3,198.62
1,300.00
-
2,997.50
2,948.27
418.45
474.93
22.40
-
1,345.00
12,791.32

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MARANATHA FULL GOSPEL CHURCH

RECEIPT AND PAYMENT

FOR THE YEAR ENDED 31 MARCH 2025

Asset and investment
purchases
Plant & Machinery -
Additions - Cost
Sub total
Total Payments
Net of
receipts/(payments)
Cash funds last year end
Cash funds this year
end
2,688.06
2,688.06
19,385.77
(3,088.01)
4,051.18
963.17
2,688.06
2,688.06
19,385.77
(3,088.01)
4,051.18
963.17
-
-
12,791.32
2,409.77
2,409.77

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MARANATHA FULL GOSPEL CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 MARCH 2025

Categories Details Unrestricted
funds
Restricted
income funds
Cash
funds
Maranatha Full
Gospel Church
1,501.17 -
Total Cash Funds 1,501.17 -
The financial statements were approved by the Board on
Pastor Shinu Yohannan
Chairperson
2025 and signed on its behalf by:
Laiju Jayaram
Trustee

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MARANATHA FULL GOSPEL CHURCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

d Reporting by Charities:

Statement of Recommended Practice applicable to charities preparing their accounts in accordance with

January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

2. Income from Donations and Legacies

----- Start of picture text -----
Unrestricted Total funds Total funds
Analysis
funds 2025 2024
£ £ £
Donation and gifts 7,866.76 7,866.76 2,684.00
Offering 2,490.00 2,490.00 8,735.50
Tithe 5,941.00 5,941.00 3,781.59
Total 16,297.76 16,297.76 15,201.09
3. Expenditure on Charitable Activities
Total funds Total funds
2025 2024
Analysis £ £
Bank charges 76.72 86.15
Legal/professional fees 276.92 -
Charity running cost 1,033.25 3,198.62
Donations 1,420.00 1,300.00
Honorarium to Guest Pastors 700.00 474.93
Allowance to Church Ministers 3,250.00 1,345.00
Total 6,756.89 6,404.70
----- End of picture text -----

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MARANATHA FULL GOSPEL CHURCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4. Support Costs

----- Start of picture text -----
Total funds Total funds
2025 2024
Analysis £ £
Support Costs
Printing and stationery 342.00 -
Repairs, renewals and maintenance 100.56 -
Governance Costs
Website costs 381.24 -
Accountants fees 275.00 -
Rent 5,410.00 2,997.50
6,508.80 2,997.50
5. Other Expenditure
Unrestricted Total funds Total funds
Analysis funds 2025 2024
£ £ £
Depreciation Charge
for the Year - Plant 538.00 538.00 -
& Machinery
Refreshments 2,755.77 2,755.77 2,948.27
Software & IT - - 418.45
Travel & Fuel Costs 138.25 138.25 22.40
Total 3,432.02 3,432.02 3,389.12
----- End of picture text -----

6. Tangible Fixed Assets

----- Start of picture text -----
Plant &
Machiner
y
£
6.1 Cost or valuation
-
At 01 April 2024
Additions 2,688.06
-
Disposals
Revaluations -
Transfers -
----- End of picture text -----

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MARANATHA FULL GOSPEL CHURCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
At 31 March 2025 2,688.06
6.2 Depreciation and impairments
-
At 01 April 2024
Charge for the year 538.00
-
Disposals
Revaluations -
Transfers -
At 31 March 2025 538.00
6.3 Net book value
-
At 01 April 2024
At 31 March 2025 2,150.06
7. Cash at bank and in hand
Total funds Total funds
2025 2024
£ £
HSBC UK 1,501.17 4,051.18
Total 1,501.17 4,051.18
----- End of picture text -----

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MARANATHA FULL GOSPEL CHURCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

8. Charity funds

8.1 Details of material funds held and movements during the CURRENT reporting period

----- Start of picture text -----
Fund Fund
Gains
balances balances
Fund Income Expenditure Transfers and
brought carried
names losses
forward forward
£ £ £ £ £ £
General
- -
4,051.18 16,297.76 16,697.71 3,651.23
Fund
Total 4,051.18 16,297.76 16,697.71 - - 3,651.23
8.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund Fund
Gains
balances balances
Fund Income Expenditure Transfers and
brought carried
names losses
forward forward
£ £ £ £ £ £
General
- -
1,641.41 15,201.09 12,791.32 4,051.18
Fund
Total 1,641.41 15,201.09 12,791.32 - - 4,051.18
----- End of picture text -----

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