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2025-03-31-accounts

APOSTOLIC FAITH MISSION LIVERPOOL (VESSELS OF HONOR WORSHIP CENTRE)

Financial Statements for the year ended 31 March 2025

Contents Page
Trustees and Professional Advisors 2
Trustees Report 3-6
Independent Examiner Report 7
Statement of Financial Activity 8
Statement of Financial Position 9
Notes to the Financial Statements 10-12

Page 1 of 12

Registered Charity Number: 1161377

Trustees and Professional Advisors

Principal Office:

61 Goswell Street Wavertree Liverpool L15 4JT

Trustees:

Cecilia Ncube Ngonidzashe Eddington Mutaurwa Fundani Chisango

Bankers: HSBC 525 Prescot Road Old Swan Liverpool L13 5UU

Independent Examiners:

Bilberry Accountants Limited Chartered Accountants Castle Court 41 London Road Reigate RH2 9RJ

Page 2 of 12

Report of the Trustees for the year 31 March 2025

The Trustees of Apostolic Faith Mission Liverpool (Vessels of Honor Worship Centre) present their annual report for the year ended 31 March 2025, in compliance with the Charities Act 2011, the Charities SORP (FRS 102) 2019/2023, and the charity’s Trust Deed.

1. Governance, Structure, and Management

1.1 Legal Structure & Governing Document

AFM Liverpool operates as a registered charity under the Trust Deed established on 17 November 2011 .

1.2 Governance & Oversight

The Board of Trustees is responsible for the overall governance, strategic direction, and compliance of the charity, ensuring that its objectives are met effectively. Responsibilities include:

Recommendation: To enhance governance, we aim to expand the Board of Trustees by appointing at least one additional trustee with financial or legal expertise.

1.3 Risk Management & Internal Controls

The Trustees take a proactive approach to risk management, ensuring that potential financial, operational, and regulatory risks are identified and mitigated. Key measures include:

Future Plans: Establishing a formal risk register to track and manage key risks more effectively.

2. Charitable Objectives & Activities

The charity’s core mission is to:

  1. Advance the Christian faith through worship, teaching, and outreach.

  2. Promote health and well-being through pastoral care and community support.

  3. Engage in charitable initiatives that benefit the wider community.

These objectives are fulfilled through youth and adult ministries, worship services, educational programs, and community-building initiatives.

3. Key Achievements in 2025

3.1 Youth Ministry

The youths achieved significant milestones by organizing impactful events and participating in regional activities. These engagements included both online and in-person gatherings, fostering connection and spiritual growth among the youth.

.

Highlights:

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talk show which was very successful.

Challenges & Future Plans:

3.2 Ladies Ministry

The Ladies Ministry saw a growth in membership and participation in various programs focused on faith, wellbeing, and community support.

Key Events:

The ladies department has had a successful year. There were changes in leadership roles in March 2025. The department has seen a significant increase in membership, and this has seen

an increase in program attendance. Different ladies departments were set up and leaders were appointed to effectively manage the departments.

Future Plans

The department organised the programs below April 2025 to early January 2026.

All the above events were well attended and participated in, ladies engaged in talks and issues that involved families, children, female well-being etc. Most talks were facilitated by voluntary professionals who are part of the church. Outside speakers were also used to facilitate sessions which were successful and helpful.

3.3 Courageous Men’s Ministry

The Vessels of Honour Men’s Ministry popularly known as Courageous Men Ministry had quite an eventful year. The group has increased to 40 in number. On 12/01/2025, a meeting was held, during which the men discussed business ideas, mental well-being and getting to know each other.

Key Highlights:

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mission of the Courageous Men

Future Plans:

In this period, 2025-2026, the Courageous Men ministry of Vessels of Honour AFM church has made a memorable progress in mobilising men within congregations, promoting fellowship, and extending outreach through impactful events. The ministry looks forward to the next phase of growth marked by consistency, deeper engagement and stronger community presence.

3.4 Praise & Worship Ministry

The Praise & Worship Team grew from 20 to 33 members, enhancing the quality and diversity of music ministry.

Key Highlights:

Challenges & Future Plans:

4. Financial Overview & Sustainability

4.1 Financial Performance

The charity recorded a surplus of £246 in 2025, a decrease from a surplus of £3,967 in 2024.

Key Figures:

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4.2 Income Growth & Fundraising

Income growth was driven by an increase in voluntary donations and fundraising activities.

Future Plans:

5. Future Strategy & Development Plans

5.1 Governance & Risk Management

5.2 Financial Growth & Sustainability

5.3 Community & Ministry Expansion

Conclusion

AFM Liverpool continues to flourish spiritually and operationally, demonstrating financial stability and growth. Moving forward, our focus is on strengthening governance, diversifying income, and expanding community engagement to ensure sustainable impact.

Approved by the Board of Trustees

Date: 14[th] January 2026

Page 6 of 12

Independent Examiner's Report to the Trustees of Apostolic Faith Mission Liverpool Assembly (Vessels of Honor Worship Centre)

For the Year Ended 31 March 2025

The Management and Board of Trustees of Apostolic Faith Mission Liverpool Assembly (Vessels of Honor Worship Centre) who are registered as a charity, appointed me to independently examine their trustees' report, financial reports and the accompanying notes.

Responsibilities of Management and Board of Trustees

My Responsibility

To carry out procedures such as analytical reviews, comparing the published reports to the financial records kept by the charity and enquiring from those tasked with the governance of the charity any matters that need clarity.

I also considered the disclosures of material facts in the financial reports and the going concern of the charity.

The nature and extent of my examination did not provide appropriate and adequate audit evidence and therefore no audit opinion is provided in this report.

Independent Examiner's statement

In the course of my examination, no matters came to my attention which give me reasonable cause to believe that in any material respect the requirements:

Macjones Hunduza ACA

For and on Behalf of Bilberry Accountants Ltd Chartered Accountants

14[th] January 2026

Page 7 of 12

Statement of Financial Activity

For the year ended 31 March 2025

Note
Incoming Resources
Voluntary Income
2
Other Income
Total Income Resources
Charitable Expenditure
Ministry costs
3
Church Governance
4
Church Running
Community Building
Total Resources Expended
Net movement in Funds
Prior Year Adjustment
Fund balance brought forward
Fund balance carried forward
31-Mar
2025
£
49,008
5,578
54,586
8,400
840
45,100
-
54,340
246
19,812
34,703
54,761
31-Mar
2024
£
40,858
5,308
46,166
8,400
840
30,109
2,850
42,199
3,967
-
30,736
34,703

Page 8 of 12

Statement of Financial Position

As at 31 March 2025

Note
Fixed Assets
Tangible assets
5
Current Assets
Cash at bank and in hand
6
Trade and other debtors
7
Current Liabilities
Creditors amounts falling due within one year
Trade and other creditors
8
Net current Assets
NET ASSETS
CHARITY FUNDS
31-Mar
2025
£
3,958
26,931
24,712
51,643
(840)
50,803
54,761
54,761
31-Mar
2024
£
1,122
9,709
24,712
34,421
(840)
33,581
34,703
34,703

The financial statements of Apostolic Faith Mission Liverpool, charity number 1161377 were approved and authorised for issue by the Board of Trustees on 14[th] January 2026.

Cecilia Ncube

Trustee

Fundani Chisango

Trustee

Page 9 of 12

Notes to the Financial Statements for the year ended 31 March 2025

1. Accounting Policy

a) Basis of preparation

The financial statements have been prepared under the historical cost convention and are in accordance with trust law, applicable accounting standards and the Statement of Recommended Practice, “Accounting and Reporting by Charities”, issued in March 2005.

b) Fund accounting

Unrestricted funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity. Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

c) Incoming resources

Voluntary income, including donations, gifts and legacies and grants that provide core funding or are of a general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Investment income is recognised on a receivable basis.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

d) Resources expended

Expenditure is recognised when a liability is incurred. Funding provided through contractual agreements and performance related grants are recognised as goods or services supplied.

Other grant payments costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Governance costs include those incurred in the governance of its assets and are primarily associated with constitutional and statutory requirements.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating office property costs by floor areas, management and human resources costs by the number of staff, and finance and IT costs by work done.

e) Donated Goods and volunteer and other donated services.

Donated goods are recognised in different ways dependent on how they are used by the charity:

The charity has not received any goods for use by the charity itself. The value of services provided by volunteers is not incorporated into these financial statements. Where services are provided to the charity as a

Page 10 of 12

donation that would normally be purchased from our suppliers this contribution is included in the financial statements at an estimate based on the value of the contribution to the charity.

f) Taxation

Irrecoverable VAT is not separately analysed and is charged to the statement of financial activities when the expenditure to which it relates is incurred and is allocated as part of the expenditure to which it relates.

Tax recovered from voluntary income received under gift aid is recognised when the related income is receivable and is allocated to the income category to which the income relates.

g) Tangible fixed assets and depreciation

Tangible assets are stated at cost and depreciated over their useful economic lives at the following rates:

Fixture and fittings 4 years Equipment 4 years IT & Musical Instruments 3.5 years Computers 3- 4 years

Where the recoverable amount of a tangible asset is found to be below its net book value, the asset is written down to its recoverable amount and the loss on impairment is charged to the relevant expenditure category of the statement of financial activities.

Where an asset is not primarily used to generate income its impairment is assessed by reference to its service potential on its initial acquisition. The charity currently has no tangible fixed assets to which impairment provisions apply.

2. Voluntary income

Tithes
Love offering
3. Ministry costs
Employee costs
4. Church governance
Accountancy and independent examination fees
2025
£
30,428
18,580
49,008
2025
£
8,400
8,400
2025
£
840
840
2024
£
17,219
23,639
40,858
2024
£
8,400
8,400
2024
£
840
840

Page 11 of 12

5. Property Plant and Equipment

Fixtures &
fittings
£
Cost
At 1 April 2024
5,085
Additions
-
At 31 March 2025
5,085
Depreciation
At 1 April 2024
3,963
Charge during the period
1,017
At 31 March 2025
4,980
Net Book Value
At 31 March 2024
1,122
At 31 March 2025
105
6. Cash and cash equivalent
Cash at bank and in hand
Restricted fund balance included in the cash at bank is £0 (2024- £0)
7. Trade and other debtors
Gift aid
8. Trade and other creditors
Accountancy and independent examination fees
9. Capital commitments
Fixtures &
fittings
£
5,085
-
IT & Musical
Instruments
£

-

4,816

4,816

-

963

963

-
3,853
2025
£
26,931
26,931
2025
£
24,712
24,712
2025
£
840
840
Total
£
5,085
4,816
5,085 9,901
3,963
1,017
3,963
1,980
4,980 5,943
1,122
105
1,122
3,958
2024
£
9,709
9,709
2024
£
24,712
24,712
2024
£
840
840

There was no capital commitment in 2025 ( 2024: Nil )

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