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2025-12-31-accounts

ETERNAL GLORIOUS FOUNTAIN MINISTRY

Charity Registration Number 1168242

Financial Report for the period to 31 December 2025

Registered Address: Ithaca House, 27 Romford Road, London E15 4LJ

ETERNAL GLORIOUS FOUNTAIN MINISTRY

Charity No. 1168242

Financial Report for the period to 31 December 2025

Contents
Page
Charity Information 1
Trustees Report 2
Income & Expenditure - SOFA 3
Balance Sheet 4
Notes to the accounts 5 - 8
Independent Examiner's Report 9

Accounts - Eternal Glorious Fountain Ministry

ETERNAL GLORIOUS FOUNTAIN MINISTRY

Charity No. 1168242

Financial Report for the period to 31 December 2025

Charity Information Trustees Elizabeth Maina Olukayode Afolabi Rev Kayode Oyegoke Dr Kaidian Baird Registered Address: Ithaca House 27 Romford Road London E15 4LJ Registered Charity Number: 1168242 Accountants: Valiant Waters Associates 16-18 Pampisford Road Croydon CR8 2NE

Accounts - Eternal Glorious Fountain Ministry

Page 1

ETERNAL GLORIOUS FOUNTAIN MINISTRY

Charity No. 1168242

Financial Report for the period to 31 December 2025

Trustees Report

Eternal Glorious Fountain Ministry registered as a Charity Incorporated Organisation on the 15 July 2016.

The main objectives of the charity are to:

advance the christian faith for the benefit of the public through the holdings of meetings, lectures, producing

and distributing christian literature to enlighten others about christianity and through broadcasting evangelistic and teaching messages; establish and run churches.

We continued to advance our objectives in the course of the year, and will continue to achieve more of those objectives in the future.

The achievement of our objectives depend greatly on the contributions of our diligent volunteers for which we are ever so grateful.

The following served as the trustees during the year under report: Elizabeth Maina Olukayode Afolabi Rev Kayode Oyegoke Dr Kaidian Baird

Signed on behalf of the Trustees:

Name: Olukayode Afolabi Signature: OWE: Date: 15-Jan-26

Accounts - Eternal Glorious Fountain Ministry

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Charity No. 1168242

ETERNAL GLORIOUS FOUNTAIN MINISTRY

Financial Report for the period to 31 December 2025

Income and Expenditure Account

Income
Expenditure
Cost of Sales
Honorarium
Gross Surplus
Administrative Expenses
Travel & Subsistence
Telephone/Broadband
Expensed Equipment
Administrative Costs
Pastoral Care
Retreat & Convention
Rent & Hire
Staff Salaries
Employer's NI
Professional Fees
Total Administrative Expenses
-
Net Surplus Before Tax
Corporation Tax Payable
Net Surplus After Tax
Funds Brought Forward
Funds Carried Forward
2025
£
£206,527
27,284
27,284
179,243
3,171
935
1,987
1,750
12,133
107,951
22,079
24,000
2,651
1,570
178,229
1,013
-
1,013
2,759
3,772
2024
£
153,146
1,233
1,233
151,913
3,633
780
2,532
1,856
9,796
70,018
24,314
24,000
2,057
1,570
140,558
11,354
-
11,354
(8,595)
2,759

Accounts - Eternal Glorious Fountain Ministry

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ETERNAL GLORIOUS FOUNTAIN MINISTRY

Charity No. 1168242

Financial Report for the period to 31 December 2025

Statement of Financial Activities
Unrestricted
Restricted
Total Funds
Funds
Funds
2025
£
£
£
Incoming Resources
Donations
118,011
88,515
206,526
Total Incoming Resources
118,011
88,515
206,526
Outgoing Resources
Charitable Activities
78,766
107,952
186,718
Governance
18,794
-
18,794
Total Outgoing Resources
97,561
107,952
205,513
Net Incoming/(Outgoing) Resources
20,450
(19,437)
1,013
Transfer between funds
(15,708)
15,708
-
Funds Brought Forward
(970)
3,729
2,759
Funds Carried Forward
3,772
-
3,772
Total Funds
2024
£
153,145
153,145
125,103
16,687
141,791
11,354
-
(8,595)
2,759

Accounts - Eternal Glorious Fountain Ministry

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ETERNAL GLORIOUS FOUNTAIN MINISTRY

Charity No. 1168242

Financial Report for the period to 31 December 2025

Balance Sheet as at 31 December 2025 Note 2025 2024
£ £ £
ASSETS
CURRENT ASSETS
Debtors 6 - -
Cash at bank and in hand 14,618 9,670
Total Current Assets 14,618 9,670
CREDITORS: Amounts falling due within
one year 7 10,846 6,911
NET CURRENT ASSETS 3,772 2,759
NET ASSETS 3,772 2,759
Reserves
Reserves represented by:
Unrestricted Funds 8 3,772 (970)
Restricted Funds - 3,729
3,772 2,759

The financial statements were approved by the trustees on 15 Jan 2026 and signed on their behalf by:

Olukayode Afolabi

Signature:

The notes to these accounts form part of these financial statements

Accounts compiled, based on representations of the trustees by:

Valiant Waters Associates Accountants & Management Consultants Unit 7, 16-18 Pampisford Road Croydon CR8 2NE

Date: 15-Jan-26

Accounts - Eternal Glorious Fountain Ministry

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ETERNAL GLORIOUS FOUNTAIN MINISTRY

Charity No. 1168242

Financial Report for the period to 31 December 2025

1 ACCOUNTING POLICIES

1a Basis of accounting

The accounts have been prepared under the historical cost convention in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and comply with the with the Companies Act 2006, and on accrual basis. The principal accounting policies adopted in the preparation of the financial statements are as follows:

1b Tangible fixed assets

Fixed assets costing in excess of £2,000 are capitalised and are shown at historical cost.

Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its estimated useful life, by the straight line method, over the following periods:-

Leasehold improvements over 3 years Computers over 3 years Fixtures, fittings and equipment over 4 years

No fixed asset above the £2,000 was purchased in the year, therefore no depreciation charge was due.

1c Taxation

The charity is liabile to meet its statutory obligations on Corporation Taxes Act 1988.

1d Pensions

No pension contribution is payable by the charity during the year.

1e Incoming resources

All incoming resources are included in the financial statement when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy, inclusive of VAT.

1f Outgoing Resources

All resources expended are included in the financial statement on an accrual basis inclusive of VAT.

1g Cash flow statement

The charity has taken advantage of the exemption in Financial Reporting Standard No 1 from producing a cash flow statement on the grounds that it is a small charity.

Accounts - Eternal Glorious Fountain Ministry

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ETERNAL GLORIOUS FOUNTAIN MINISTRY

Charity No. 1168242

Financial Report for the period to 31 December 2025

----- Start of picture text -----
2 INVESTMENT INCOME
Total Total
2025 2024
£ £
Bank interest receivable - -
- -
3 OPERATING SURPLUS
2025 2024
£ £
Surplus is stated after charging:
Auditor's remuneration
Audit services - -
Non-audit services - accountancy 1,570 1,570
1,570 1,570
----- End of picture text -----

Accounts - Eternal Glorious Fountain Ministry

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ETERNAL GLORIOUS FOUNTAIN MINISTRY

Charity No. 1168242

Financial Report for the period to 31 December 2025

4 STAFF COSTS

Employee costs during the year amounted to:
Wages and salaries
Redundancy costs
Social security costs
Pension costs
2025
£
-
-
-
-
-
2024
£
-
-
-
-
-

No employee engaged during the financial year.

5 TANGIBLE FIXED ASSETS

Improvements
to Leasehold
£
Cost
At 31st Dec 2025
-
Depreciation
At 31st Dec 2025
-
Net Book Amounts
At 31st Dec 2025
-
DEBTORS
Debtors and prepayments
Computer
Equipments
£
-
-
-
2025
£
-
-
Fixtures &
Fittings
£
-
-
-
2024
£
-
-
Total
£
-
-
-

6 DEBTORS

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Charity No. 1168242

ETERNAL GLORIOUS FOUNTAIN MINISTRY

Financial Report for the period to 31 December 2025

7
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors including taxation and social security for period
Trade creditors - B/fwd from previous year
Accruals and Deferred income
2025
£
1,570
9,276
-
-
10,846
2024
£
1,570
5,341
-
-
6,911

8 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund Balances at 31st Dec
are represented by
Net Incoming (Outgoing) Resources for the period
Accumulated Funds Brought Forward
Funds Carried Forward
Unrestricted Restricted
Total
Fund
Fund
Fund
2025
£
4,742
3,729
-
1,013
(970)
3,729
2,759
3,772
-
3,772
Total
2024
£
11,354
(8,595)
2,759

9 CONTINGENT/OUTSTANDING LIABILITIES

No contingent or oustanding liabilities at the end of the year

10 COMMITMENTS AND GUARANTEES

No commitment or guarantee was given in the year

Accounts - Eternal Glorious Fountain Ministry

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ETERNAL GLORIOUS FOUNTAIN MINISTRY

Charity No. 1168242

Financial Report for the period to 31 December 2025

Independent Examiner's Report

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2025 as set out on pages 1 to 8.

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

Responsibilities and basis of report

I report in respect of my examination of the Trust’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 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signature: AdeOmis-Adeyela Name: A Omisakin-Adeyela Designation: FAIA, MSc Date: 15 Jan 2026 Address: Valiant Waters Associates Unit 7, 16-18 Pampisford Road Croydon CR8 2NE

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