2025-01-31-accounts - Covenant Christian Centre UK

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Trustees’ Annual Report for the period

From 01/02/2024 Period start date To 31/01/2025 Period end date

Charity name: Covenant Christian Centre UK

Charity registration number: 1162764

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governingdocument	Para 1.17	The objective of the church is to advance the Christian faith in accordance with its statement of beliefs.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	• Conducting regular services on Sundays and mid-week open to the public. • The charity opened 2 new branches during the year to carry out more of its activities. • Developing trust and faith in Christ through teachings from the bible. • Cultivate an atmosphere of worship with vibrant music • Providing pastoral care which includes visiting the sick, catering to the needs of the less privileged and poor, conducting ceremonies for newly born etc • Marriage Counselling to support couples • Creating a fun and interactive Sunday School for children, weekly • Community outreach programmes at Christmas on the streets at the Catford community centre. • Giving out food, provision and materials to less privileged members of the community. • Setting up homogenous groups (men, women,entrepreneurs,authors,

		healthcare) for more sharing, counselling and prayers among groups of members with common interests. • Organising Summer family fete for families and children. • Bus services from around greater London to transport families especially to attend services. • Supporting Youth Development by holding development classes every Sunday and prayer meetings every Tuesday. • Hosting the London summer word camp- an annual teaching conference that sees attendance from all over the UK for teaching and spiritual wellbeing and upliftment.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	• Holding worship and teaching sessions every Sunday • Holding teaching sessions every Wednesday • Holding prayer meetings every Monday evening and Saturday mornings. • Setting up cell groups for more intimate sharing, counselling and prayers • Weekend away retreat for church members • Broadcasts via YouTube and social media videos. • Holding an open love feast and games session for members and their families in the summer. • The church held its annual word camp in the summer where all the branches came together to partake of teaching, worship and interaction sessions. • The end of 2024 was filled with Christmas celebrations, love feasts and prayers into the new year.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against Para 1.41 objectives set Performance of fundraising activities against objectives Para 1.41 set

Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The financial position of the church shows that we are in line with our reserves policy which is to have at least 3 months of our expenditure.
Statement explaining the policy for holding reserves statingwhytheyare held	Para 1.22	It is the church’s policy to hold reserves of up to 6 months of the charity’s overheads.
Amount of reserves held	Para 1.22	£39,986
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Details of fund materially in deficit Para 1.24 Explanation of any uncertainties about the charity continuing as a going concern Para 1.23	Details of fund materially in deficit Para 1.24 Explanation of any uncertainties about the charity continuing as a going concern Para 1.23
Additional information (optional) You may choose to include further statements		where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	The church’s primary source of funds is through offering and donations from members.
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed,royal charter)	Para 1.25	Constitution dated 21 July 2015
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Charitable Incorporated Organisation by Association
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Appointed by current trustees.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charityname	Covenant Christian Centre UK
Other name the charityuses	Covenant Christian Centre
Registered charitynumber	1162764
Charity’s principal address	25 Merewood Road Bromley BR1 2AN

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
	Uvie Brigue
	Jeannette Kouassi
	Ibiyemi Ifederu

Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how these falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Uvie Brigue
	Pastor
	25/11/2025
	25/11/2025

Covenant Christian Centre UK

Charity No. 1162764

Company No.

Trustees' Report and Unaudited Accounts

31 January 2025

Covenant Christian Centre UK Contents

	Pages
Trustees' Annual Report	2 to 3
Independent Examiner's Report		4
Statement of Financial Activities		5
Summary Income and Expenditure Account		6
Balance Sheet		7
Statement of Cash flows		8
Notes to the Accounts	9 to	14
Detailed Statement of Financial Activities	15 to	16

Page 1

Covenant Christian Centre UK Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 January 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No.

Charity No. 1162764

Registered Office

25 Merewood Close Bromley BR1 2AN

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

I. Ifederu J. Kouassi

Company Secretary

U. Brigue

Accountants

Abbot Accounting Limited The Bridge Nucleus Brunel Way Dartford Kent DA1 5GA

OBJECTIVES AND ACTIVITIES

The objective of the church is to advance the Christian faith in accordance with its statement

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

U. Brigue

Page 2

Covenant Christian Centre UK Trustees Annual Report

Company Secretary 31 January 2025

Page 3

Covenant Christian Centre UK Independent Examiners Report

Independent Examiner's Report to the trustees of Covenant Christian Centre UK

I report to the charity trustees on my examination of the financial statements of Covenant Christian Centre UK for the year ended 31 January 2025.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were kept in accordance with section 386 of the 2006 Act
the financial statements are in accordance with those records
the financial statements have been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Mrs Tiwalola Balogun Association of Chartered Certified Accountants Abbot Accounting Limited The Bridge Nucleus Brunel Way Dartford Kent DA1 5GA 31 January 2025

Page 4

Covenant Christian Centre UK Statement of Financial Activities

for the year ended 31 January 2025

Unrestricted funds 2025 £ 588,178 120	Total funds 2025 £ 588,178 120	Total funds 2024 £ 471,404 -
588,298 1,000 669,737	588,298 1,000 669,737	471,404 - 430,392
670,737 -	670,737 -	430,392 -
(82,439) -	(82,439) -	41,012 -
(82,439)	(82,439)	41,012
(82,439) 128,211	(82,439) 128,211	41,012 87,199
45,772	45,772	128,211

Page 5

Covenant Christian Centre UK Summary Income and Expenditure Account for the year ended 31 January 2025

Income Gross income for the year Expenditure Total expenditure for the year Net (expenditure)/income before tax for the year Net (expenditure )/income for the year	2025 £ 588,298 588,298 670,737 670,737 (82,439) (82,439)	2024 £ 471,404
		471,404
		430,392
		430,392
		41,012
		41,012

Page 6

Covenant Christian Centre UK Balance Sheet

at 31 January 2025

at 31 January 2025
Company No. Notes 2025 £ Current assets Debtors 9 5,786 Cash at bank and in hand 39,986 45,772 Net current assets 45,772 Total assets less current liabilities 45,772 Net assets excluding pension asset or liability 45,772 Total net assets 45,772 The funds of the charity Restricted funds 10 Unrestricted funds 10 General funds (82,439) Designated funds 128,211 45,772 Reserves 10 Total funds 45,772	2024 £ - 128,211
	128,211
	128,211 128,211
	128,211
	128,211
	- 128,211
	128,211
	128,211

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 January 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 31 January 2025

And signed on its behalf by:

I. Ifederu Trustee

31 January 2025

Page 7

Covenant Christian Centre UK Statement of Cash flows for the year ended 31 January 2025

Cash flows from operating activities Net (expenditure)/income per Statement of Financial Activities Adjustments for: Increase in trade and other receivables Net cash (used in)/provided by operating activities Net cash from investing activities Net cash from financing activities Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances	2025 £ (82,439) (5,786) (88,225) - - (88,225) 128,211 39,986 39,986 39,986	2024 £ 41,012 -
		41,012
		-

		-

		41,012
		87,199
		128,211

		128,211

		128,211

Page 8

Covenant Christian Centre UK Notes to the Accounts

for the year ended 31 January 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Covenant Christian Centre UK Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 10

Covenant Christian Centre UK Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 11

Covenant Christian Centre UK

Notes to the Accounts

3 Statement of Financial Activities - prior year

3 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies 5 Income from other trading activities	Unrestricted £ 323,329 264,849 588,178 Unrestricted £ 120 120	Unrestricted funds 2024 £ 471,404 471,404 430,392 430,392 41,012 41,012 41,012 87,199 128,211 Total 2025 £ 323,329 264,849 588,178 Total 2025 £ 120 120	Total funds 2024 £ 471,404
			471,404 430,392
			430,392
			41,012
			41,012
			41,012 87,199
			128,211
			Total 2024 £ 471,404 -
			471,404
			Total 2024 £ -
			-

Page 12

Covenant Christian Centre UK Notes to the Accounts

6 Expenditure on charitable activities

Expenditure on charitable activities Governance costs 7 Other expenditure Employee costs Motor and travel costs Premises costs General administrative costs Legal and professional costs 8 Staff costs No employee received emoluments in excess of £60,000. 9 Debtors Other debtors	Unrestricted £ 1,000 1,000 Unrestricted £ 242,924 32,945 77,102 249,061 65,643 2,062 669,737 2025 £ 5,786 5,786	Total 2025 £ 1,000 1,000 Total 2025 £ 242,924 32,945 77,102 249,061 65,643 2,062 669,737	Total 2024 £ -
			-
			Total 2024 £ 88,818 16,926 28,674 165,996 76,131 53,847
			430,392
			2024 £ -
			-

Page 13

Covenant Christian Centre UK Notes to the Accounts

10 Movement in funds

Restricted funds: Unrestricted funds: General funds Designated funds: Total Total funds 11 Analysis of net assets between funds Net current assets 12 Reconciliation of net debt Cash and cash equivalents Net debt	Incoming resources (including other gains/losses ) £ 588,298 - - 588,298 At 1 February 2024 £	Resources expended £ (670,737) - - (670,737) Unrestricted funds £ 45,772 45,772 Cash flows £	At 31 January 2025 £ (82,439) 128,211
			128,211

			45,772
			Total £ 45,772
			45,772
			At 31 January 2025 £
	128,211	(88,225)	39,986
	128,211 128,211	(88,225) (88,225)	39,986
			39,986

13 Related party disclosures *Controlling party*

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 14

Covenant Christian Centre UK Detailed Statement of Financial Activities

for the year ended 31 January 2025

Income and endowments from: Donations and legacies Other trading activities Total income and endowments Expenditure on: Charitable activities Total of expenditure on charitable activities Other expenditure Employee costs Staff training Staff welfare Motor and travel costs Travel and subsistence Premises costs Rent Other premises costs General administrative costs, including depreciation and amortisation Equipment expensed Equipment leasing and hire charges General insurances Information and publications Postage and couriers Software, IT support and related costs	Unrestricted funds 2025 £ 323,329 264,849 588,178 120 120 588,298 1,000 1,000 1,000 242,924 242,924 - 32,945 32,945 77,102 77,102 2,110 246,951 249,061 11,373 - 528 16,520 2,915 2,198	Total funds 2025 £ 323,329 264,849 588,178 120 120 588,298 1,000 1,000 1,000 242,924 242,924 - 32,945 32,945 77,102 77,102 2,110 246,951 249,061 11,373 - 528 16,520 2,915 2,198	Total funds 2024 £ 471,404 -
			471,404
			-
			-
			471,404 -
			-
			- 88,818
			88,818
			99 16,827
			16,926
			28,674
			28,674
			165,996 -
			165,996
			- 23,960 - 13,536 - 2,673

Page 15

Covenant Christian Centre UK

Detailed Statement of Financial Activities

Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net (expenditure)/income Net (expenditure)/income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	3,014 911 28,077 107 65,643 920 1,142 2,062 669,737 670,737 - (82,439) (82,439) - (82,439) 128,211 45,772	3,014 911 28,077 107 65,643 920 1,142 2,062 669,737 670,737 - (82,439) (82,439) - (82,439) 128,211 45,772	3,174 1,028 31,228 532
			76,131
			780 53,067
			53,847

			430,392
			430,392 -
			41,012
			41,012 -
			41,012
			87,199
			128,211

Page 16

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

COVENANT CHRISTIAN CENTRE UK	COVENANT CHRISTIAN CENTRE UK	COVENANT CHRISTIAN CENTRE UK

1stFebruary 2024 to 31stJanuary 2025
			N/A
Charity no.:	1162764	Company no.:	N/A


I report to the charity trustees on my examination of the accounts of the Company for the year ended 31/01/2025 As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. The company’s gross income exceeds £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: • accounting records were kept in accordance with section 386 of the Companies Act 2006 • the accounts do comply with relevant accounting requirements under section 396 of the Companies Act 2006 and the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or •the accounts have been prepared in accordance with the Charities SORP (FRS102).

October 2018

IER

Please delete the words in the brackets if they do not apply.

Signed: Date: 27/11/2025 Name: T O Balogun

Relevant professional Association of Chartered Certified Accountants qualification(s) or body (if any): Address: The Bridge Nucleus, Brunel Way Dartford, Kent DA1 5GA

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

October 2018

IER