AFM IM UK- LEEDS CENTRAL (HOUSE OF PRAYER) Annual Report and Flnanclal Statements for the year ended 31 Marth 2025 Contents Page General Inforrnatlon Trustee annual report 3,4,5 Independent Examlnerfs Report 51aternent of comprehensive income Statement of Financial Position Accounting Pollcles 9,10
Registered Charity number: 1168518 Prlndpal Offlce I Stonegate Grove Leeds LS7 2TH Trustees Mrs HeatherToro Mrs Mavis Chigariro Mr Thomas Matapure Bankers Lloyds TSB Unit I The Gallerles Shopping Centre Washington NE38 75A Independent Examiner Tax and Flnancial Strategist5 Limited Abbey House, 25 Clarendon Road Redhill RHI IQZ
Trustee< Annual Report for the year ended 31 Marth 2025 The Trustees present thelr annual report and the financial statements for the year ended 31 March 2025 in terms of the Charltles Act 2011. Governance The church wa5 registered as a charity with the Charity Commlsslon on 29 July 2016. It Is a member assernbly of the Apostolic Faith M Ission International Ministries IU KI, Tru5tee5 work with a Pastor who chairs the church board. Board members are elected by members of the church tri-annuallv. Governing documents which the church uses are as follows: Both the Old and New Testaments of the Bible.
CIO - Association registered on 29 July 2016. Church Constitution and regulatlons approved by the mother church. Policies and manuo15 provlded by the mother church Choritable objectives The advancement of the Christian falth accordlng io the bible as contalned in the confession of faith. To alleviate sufferlng in the community we operate by providing counselling, moral support and financial donalions. We have a donations policy whlch does noi discrirninate members of the public and we reach out to all those who welcome us. Rlsk Management Proactively managlng risk to ensure that the church continues to operete.TTUStees are always measurin8 and identlfying risks and then take mitigating actions. They are assisted by the church board to keep risk at a minimum level. Trustee5 and the Church board set up internal controls which they are always improving and reviewing to ensure that they are robust. It is recognised that systems provide reasonable assurancethat major risks are rnanaged but cannot provide absolute assurance.
Athlevoments l. Church Servlces Sunday services were conducted throughout the year without falluro. Guest speakers were invited to preach du ring some of the seNices. In addition, several all-night prayers were held. The church Is sub divided into home group5. These are mid-week meeting5 held in rnembers, houses. The attendance in these servlces Is Increasing and there are a lot of 8ood testimonies from our members. 2. Conferences Members attended rÈglonal and natlonal conferences together with sister assemblies. The church contrlbuted flnancially towards these conferences and members benefited from the teachings. Members are appreciating these conferences and we shall therefore continue to participate in future conferences. 3. Couples meetlng A couples rneeting was held which wasopen to members ofthe public and • guest speaker graced the event. Attendees were encouraged to treat their partners wlth respert and tolerance. Evidently this event reduced the divorce5 which tause further problems In the society. 4. Community engagement Meetings were held with the local counsellor during which the church was told of the challenge5 the government Is f3clng and how the church can be part of the solution. For example, the church was encouraged to play a part in bringing peace and order in the community. 5. Networklnz Church members attend networklng event5 which are open to all members of the public. For example, ladies attended identrty meetings in Harehi115 and Chapeltown where thev made friends. Those struggling with issues such as drugs, marria8e and childcare get support.
- Donatlons The church buvs toiletries. sleeping bags and blankets for the homeless. Donations were a150 done towards the Russian Ukralne war. Plans To enable the church to effectively carry oul Its objectlves, the plan Is to acquire a bulldlng that members will have access to at any time. Currently, we are restricted, and it is beln8 expensive for us to hire because we pay per hour. Approved by the Trustee5: Trustee's name., Trustee's signature:.. Date:
Independent Examlnerf5 Report The Trustees of AFM IM UK- Leedscentral {House of Prayer) appointed me to independently examine thelr report and the accompanying financial statement5. Respertlve responsibilities of theTrustee5 and examiner Trustees and management of the charity are responsible for the preparation of ihe accounts. You conslderthat the audit requirement5 of section 145 ofthe Charitie5 Act 2011 do not apply and that an independent examination is needed. To keep adequate flnancial retords that supports the reported annual accounts and to ensure that published reports are free from material mi55taternent5 and f rquds. My r•sponslblllty To carry out procedure5 such a5 analytical reviews, inspection of sampled financial records and enquiring from those tasked with governance of the charity any matters that arise. l also consldered the dlsclosu re of materlal ficts in the reports and the goin8 concern of thè church. The nature and extent of rny examination did not provide approprlate adequate audit evidence and therefore no audit opinion is provided in th15 report. Independent Examlnerfs staternent Durln8 my examination, no matter has corne to rny attention., l. Which gives me feasonable cause to believe that, In any material respect, the requirements: To keep accounting records in accordance wlth sectlon 130 of the Act and
To prepare accounts which accord wlth the accounting records and comply with the accounting requirementsof the Act ènd the Regulations have not been rnet or 2. To which, In my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached. Tax and Financial Strategists Ltd Abbèy House, 25 Clarendon Road. Redhill, RHI IQZ Date
AFM IM UK- Le1$ Centra5 (House of Prayar) ststement of comprehenslve incomo for th¢ y¢ar ended 31 MarGh 2025 0110312024 to 3110312025 {£) 0110312023 to 3110312024 {£) Voluntary Inrne Donations re¢elved Gift aid tax claimèd Total voluntary income 40048 8827 48.675 40,523 10,829 51,152 Charitable Activltles Costs Holy Communion Salarie8 and wages Travel & SUbstenCe Repairs Honorarium 10.8(X) 430 84 475 10,800 1,942 1,000 4,411 6,476 7,200 300 2,379 579 155 85 35,327 Conferencej R8nt- Church hall R8nt- Par80nag8 Donalion8 S,855 7,-522 7.2CK> 2,150 5,923 1,465 160 216 42,280 Regional Contributions Sundry IT Exwn8ei Stslionery Total Charltable Activiti•s Costs Govemance cts Board, & RI meetSng6 Indop6ndent Examination Total GovernanGe Co¥t• 290 600 890 70 600 670 Depreciation 114 TOTAL SURPLUSIDEFICIT 5.389 15,155
statement of Financlal Posltlon as at 31 March 2024 31 March 2025 (£1 J1 Mareh 20241£ Furniture le88: Depreciation Net book value at 31.03.2019 Computer Equlpment 1688.. Depreciation Nol tK>ok value at 31.03.2019 455 (1141 341 Total Flxed Assets 341 Current Assets Oebtors Recoverabl8 Gift Ad 8ank current 8ccount Total Current Assots 61,171 81,171 56,123 58,123 CuTrent Liabilities Aecru8d expens88 Total Currènt Llabllltles (6(X)) Totsl Net A55ets 80,912 Reserveg Accumulated 6urplus Current year defic4U8urplus 55,523 5.389 40,368 15,155 Total Règerves 60.912 55,523
Accounting Pollcies The principal iccounting policiÈs, all of which have applied consistently throughout the year, are set out below. al Basi5 of preparatlon The financial statements have been prepared under the historlcal cost convention and are In accordance with trust law, appllcable accounling standards and the Statement of Recommended Practice, "Accounting and Reportin8 by Charitles" Issued in March 2005. The Charity used the accrual basis of accounting b) Fund acContIng No specific funds were set up in the year under review. c) Incomlng resources Voluntary Income, including donationsi 8ifts and legacie5 and grants that provide core funding or are of a general nature, are recognised where there Is entitlement, certalnty of receipt and the amount can be measured with sufficient reliability. Income from charltable actlvStles Includes Income recognised as earned las the related goods or services are provlded) under contract where there is entltlement, certainty of receipt and the amount can be measured wlth sufficienl reliability. Donations received In prior year are hlgher beeause they inelude amounis rèeÈived prSor to Incorporatlon. d) Resources expended Expendlture Is recognised when a liability is incurred. Funding provided through contractual agreements and performance related grants are recoBnlsed as goods or services are supplled. Other grant payments are recognlsed when a constructive obligation ari5e5 that results In the payment being unavoidable. Costs of generating funds are those costs Incurred in attracting voluntary Income, and those incurred in tradlng actSvitie5 that raise funds, Govern8nce ¢o5t5 Include those incurfed in ihe 8overnance of its assets a nd are primarily associated with constitutional and statutory requirements. Support costs include central functlons and have been allocated to activity cost categories on 8 basis consistent wlth the use of resources, e.g. allocating office property costs by floor arÈas, management and human resources costs by the number of slaff, and finance and IT costs by work done.
el Donated Goods and volunteer and other donated servlces, Donated goods are reeognised in different ways dependent on how they are used by th charity: (il Those donated for resale produce income in the trading venture when they are disposed Ill) Those donaled foronward transmission to beneficiarles (chiefly clcthin& food and medlcal supplies} are included in the staternent of flnancial activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pgy to acquire them. (111) The value of services provided by volunteers is not incorporated Into these financlal Statements. Where services are provided to the charity as a donation that would normally be purchased from our suppllers this contribution is included in the financial statement5 at an estimate based on the value of the contribution to the charlty. l) Taxatlon Irrecoverable VAT is not separatety analysed and Is charged to the statement of financial activities when the expenditure to which it relates Is Incurred ané Is allo¢at•d as part of the expendlture t¢ whlch11 relates. Tax recovered from voluntary Income received under Bift aid is recognised when the related Income is receivable and is allocated to the Income category to which the income relate5. g) Tanglble flxed assèts and depreclatlon Tanglble assets are stated at cost and depreclated over their useful economic lives at the following rates: Fixture and fittill8S 4vears Equipment 4 year5 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 activitie5. Where an a55et is not primarily used to generate income, it5 impairment is assessed by reference to its service potential on its i nitlal acqulsition. The charity currently has n¢ tangible fixed assets to which impairment provisions applv. h) Liabllltl•s All liabilities were due within l yéar from the reporting date 101 Page