2024-12-31-accounts - House Of Worship Christian Church

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Registered number 1169488

House of Worship Christian Church

Report and Financial Statements

31 December 2024

House of Worship Christian Church Report and accounts Contents

	Page
Charity Information	1
Trustees' Report	2
Independent Examiner's Report	7
Statement of Financial Activities	8
Statement of Financial Position	9
Statement of Changes in Charitable Funds	10
Statement of Cash Flows	11
Notes to the Financial Statements	12
Detailed Statement of Financial Activities	17
Detailed Income and Expenditure Account	18

House of Worship Christian Church Charity Information

Trustees

Sarah Blakely-Lavapie (Chair) (appointed 7 January 2024) Pastor Erickson Jay Lavapie Mrs. Conchita Tuzon Reg (resigned 4 November 2024) Mrs. Evelyn Juayong (appointed 12 November 2023) Ms. Glena Aquino

Secretary

Ms. Vilma Obina

Independent examiners

Jacksons Chartered Accountants First Floor, Albion House Albion Street Hull HU1 3TE

Bankers

Metro Bank One Southampton Row London WC1B 5HA

Registered office

9 Temeraire Place Brentford London TW8 0HW

Registered number

1169488

Governing document

Deed of Trust dated October 2016

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2024

The trustees present their report and financial statements for House of Worship Christian Church for the year ended 31 December 2024.

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Principal activities

The Charity's principal activity during the year continued to be as a Christian Church that presents and teaches the Gospel of Jesus Christ.

The Church meets every Sunday and believes in what Hebrews 10:25 says; TO NOT NEGLECT IN MEETING TOGETHER, as is the habit of some, but encouraging one another, and all the more as you see the day drawing near. House of Worship Christian Church is a worshipping, Christ-centred, family Church. We believe in "Loving God and Making Disciples" and loving people.

Our Vision

To bring Christ to people, TO OUR COMMUNITY, CORPORATION AND CAMPUSES and CITIES because we believe on what Luke 4:18 and Isaiah 61;1-3 says; "The Spirit of the Sovereign Lord is on me, because he has anointed me to proclaim good news to the poor, He has sent me to bind up the broken hearted, to proclaim freedom for the captives and release from darkness for the prisoners, to proclaim the year of the Lord's favour and the day of vengeance of our God, to comfort all who mourn, and provide for those who grieve in Zion —to bestow to them a crown of beauty for ashes, the oil of joy for morning, and a garment of praise instead of the spirit of despair. They will be called mighty oaks, a planting of The Lord for the display of His splendour.

Objectives and activities

Our Mission

House of Worship Christian Church believes it needs TO GO OUT AND PREACH THE Gospel AND MAKE DISCIPLES.

Matthew 28:19-20 New International Version (NIV) "Go therefore and make disciples of all the nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit, teaching them to observe all things that I have commanded you; and lo, I am with you always, even to the end of the age." Amen.

House of Worship Christian Church believes in REVIVAL, the outpouring of THE HOLY SPIRIT, SEEKING and knowing Christ, SHARING the Gospel of Jesus Christ and CARING to provide on what others need and to help our community and country CHANGE for the better.

House of Worship Christian Church believes in the following statements: iSeek

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2024

to seek and to know Christ by giving him all the Glory and Worship

iShare

to share the Good news about Christ, and to make him known among all nations

iCare

to provide care and to develop relationships that demonstrate the Love of God

iChange

to promote and help in bringing Change that Christ showed us that will affect people, communities and cities

Public benefit

We have referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives we have set. We exist to serve all people in our community without discrimination. We strive to promote social welfare through the provision of facilities aimed at improving the social, physical and spiritual wellbeing of those in our local community.

The Charity provides a safe working environment for visitors, members, workers and volunteers and any serious incidences are reported in accordance with our safeguarding policy. There were no serious incidents during the year ended 31 December 2024.

Fundraising

The Charity raises funds from the public in the form of voluntary donations ("tithes" and "offerings") from attendees of its Christian church services.

The Charity does not use the services of a professional fundraiser or commercial participator in the process of raising funds. Also, the Charity (or any person acting on its behalf) is not subject to any voluntary scheme for regulating fundraising, or voluntary standard for fundraising in respect of activities on behalf of the Charity.

In the course of its fundraising activities, the Charity has taken care to not:

(1) unreasonably intrude on anyone's privacy;
(2) unreasonably and persistently approach anyone [for the purpose of soliciting, or procuring money or other property]; and/or
(3) place undue pressure on anyone to give money [or other property].

The Charity (or any person acting on its behalf) has not received any complaints in regard to its fundraising activities.

Activities during the year

In addition to our weekly church services, the following activities were carried out during the year:

opening of our church outreach in East London, in January 2024;
opening of our church outreach in Newport, South Wales, in June 2024;
"Expand" conference in our West London church, in May 2024;
12-year anniversary celebration in our West London church, in June 2024;
"Prophetic Workshop Level 1" seminar in November of 2024;
"Ablaze Camp" held in Hill House Christian Centre, Somerset, in April 2024;
"Convergence" church service held in December 2024;
New Year's "Crossover" service held on 31 December 2024;
"Workers and Disciplers" Christmas celebration held on 7 December 2024; and
mission trip to the Philippines, in March 2024.

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2024

Financial review

Principal sources of funding

The largest contribution to the Charity is tithes and voluntary general offerings given by the [church] congregation.

Financial review

The Charity achieved a surplus of £18,316 for the financial year.

At 31 December 2024, the Charity held total funds of £78,542 – that is, £79,403 cash at the bank and in hand; £519 in the value of fixed assets; less creditors of £1,380. This, in all, is considered to be an appropriate level of funds to enable the Charity to pursue its objectives – that is, once administrative expenses (£83,303) have been deducted from this year's income from charitable activities (£170,440), £87,137 is left, which is enough to cover the Charity's expenditure on charitable activities this year, £68,821.

Reserves policy

A sufficient cash reserve is held in order to provide the working capital needed to cover seasonal fluctuations in the Charity’s income and expenditure and to fulfil its day-to-day obligations. When deciding on the level of these reserves (that is, those funds not tied up in fixed assets), the Trustees take into consideration the forecasted levels of income and expenditure, the reliability of each source of income, and the prospect of new sources of income.

It is the trustees’ view that it is prudent to maintain the forecasted level of reserves to allow for financial flexibility and stability in light of the Charity’s dependence on voluntary donations.

Investment policy

The trustees have adopted a strong, socially-responsible investment policy for the reserves of the Charity. This policy, in tandem with the need to fulfil our statutory obligations, has the objective of investing in such a way that the principles of socially-responsible investment are promoted. A further factor is the need to have ready access to our reserves (as long-term funding cannot be guaranteed) so, for the current period, we have placed surplus funds in bank current accounts.

Risk management

The trustees actively review, on a regular basis, the major risks that the Charity faces in maintaining reserves at the levels detailed above; in addition to an annual review of the controls over key financial systems carried out through an internal audit process - to ensure appropriate controls are in place as assurance against fraud and error.

Internal control risks are minimised by authorisation procedures for all financial transactions; and policies and procedures are in place to ensure compliance with health and safety regulations by, and for, staff, volunteers and visitors.

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2024

Structure, governance and management

Governing document

House of Worship Christian Church is a Christian church that was registered as a charity in October 2016. The Charity is controlled by its governing document, a deed of trust, and is constituted as an unincorporated charity.

Organisational structure

The management of the Charity is the responsibility of the Trustees who are elected or co-opted under the terms of the Trust Deed - that is, Trustees are appointed and removed by a majority of vote of all trustees present.

The trustees are already familiar with the practical work of the Charity having been involved in the Church or other organisations in the past and present. Regular trustee meetings and discipleship are held at least every Tuesday or Sunday night but major reporting is done at least every quarter or annually and more often when there are upcoming events in the Church and even after the events to discuss and report to one another all income and expenditures of the Church. The trust does not employ anyone but does give some amount to a few volunteers of the Church and it was what we call "Love Gift" or "Donation".

Volunteers

There were 30 volunteers throughout the year, excluding trustees, who aided in the running of the Charity.

Recruitment and appointment of trustees

All trustees were appointed by the voting of all our church volunteers and approved by our Senior Pastor.

There were no new or additional trustees recruited in the year to 31 December 2024.

Trustee induction and training

Many trustees are already familiar with the practical work of the Charity as they are also active members of the Charity as well as involved in other charities, churches and/or charitable institutions.

New trustees are encouraged to familiarise themselves with charity law, their responsibilities as trustees and with Charity's rules and practices. They are invited and encouraged to attend a series of short training sessions to familiarise themselves with the Charity and the context within which it operates. These cover:

the obligations of the board of trustees;
the operational framework for the Charity;
the current financial position and revenue generation; and
future plans and objectives.

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2024

Trustees

The following persons served as trustees during the year:

Secretary

Ms. Vilma Obina

Trustees' responsibilities

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and enable them to ascertain to ensure that the accounts comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website as well as:

a) to prepare financial statements which show a true and fair view;

b) in preparing financial statements:

(i) to select suitable accounting policies and apply them on a consistent basis; and

(ii) to make judgements and estimates that are prudent and reasonable; as well as c) to keep proper accounting records.

Disclosure of information to independent examiners

Each person who was a trustee at the time this report was approved confirms that:

so far as he is aware, there is no relevant audit information of which the Charity's independent examiner is unaware; and
he has taken all the steps that he ought to have taken as a trustee in order to make himself aware of any relevant audit information and to establish that the Charity's independent examiner is aware of that information.

This report was approved by the board on 29 October 2025 and signed on their behalf.

Pastor Erickson Jay Lavapie Trustee CZ

House of Worship Christian Church Independent Examiner's Report to the members of House of Worship Christian Church

I report to the trustees on my examination of the accounts of the above charity ('the Charity') for the year ended 31 December 2024 which are set out in pages 8 to 18.

Responsibilities and basis of report

As the Charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all 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:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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 accounts to be reached.

Mark Jackson (Senior Statutory Auditor)

for and on behalf of Jacksons Chartered Accountants First Floor, Albion House Albion Street Hull HU1 3TE

29 October 2025

House of Worship Christian Church Statement of Financial Activities for the year ended 31 December 2024

Notes Income from charitable activities 2 Expenditure on charitable activities Net operating income Administrative expenses Operating surplus 3 Movement in funds: Net income Reconciliation of funds Net movement in funds Total funds brought forward Total funds carried forward	2024 £ 170,440 (68,821) 101,619 (83,303) 18,316 18,316 18,316 60,226 78,542	2023 £ 142,517 (46,275) 96,242 (77,273) 18,969 18,969 18,969 41,257 60,226

House of Worship Christian Church Registered charity number: 1169488 Statement of Financial Position as at 31 December 2024

	Notes	2024	2023
		£	£
Fixed assets
Tangible assets	5	519	1,174
Current assets
Cash at bank		74,903	59,806
Cash in hand		4,500	596
Creditors: amounts falling due		79,403	60,402
within one year	6	(1,380)	(1,350)
Net current assets		78,023	59,052
Total assets less current
liabilities		78,542	60,226
Net assets		78,542	60,226
Charity funds
Unrestricted funds	7	78,542	60,226
Total charity funds		78,542	60,226

Total charity funds

Pastor Erickson Jay Lavapie Trustee AT Approved by the board on 29 October 2025 and signed on their behalf.

House of Worship Christian Church Statement of Changes in Charitable Funds for the year ended 31 December 2024

This schedule does not form part of the statutory accounts

At 1 January 2023 Surplus for the financial year At 31 December 2023 At 1 January 2024 Surplus for the financial year At 31 December 2024	Income and Expenditure account £ 41,257 18,969 60,226 60,226 18,316 78,542	Total £ 41,257 18,969 60,226 60,226 18,316 78,542

House of Worship Christian Church Statement of Cash Flows for the year ended 31 December 2024

Notes Operating activities Surplus for the financial year Adjustments for: Depreciation Decrease in debtors Increase/(decrease) in creditors Cash generated by operating activities Net cash generated Cash generated by operating activities Net cash generated Cash and cash equivalents at 1 January Cash and cash equivalents at 31 December Cash and cash equivalents comprise: Cash at bank Analysis of net debt for the year ended 31 December 2024 Cash at bank and in hand Loans due within one year Loans due after more than one year	2024 £ 18,316 655 - 30 19,001 19,001 19,001 19,001 60,402 79,403 79,403 At start of year £ 60,402 - - 60,402	2023 £ 18,969 745 12,173 (90) 31,797 31,797 31,797 31,797 28,605 60,402 60,402 Cash flows £ 19,001 - - 19,001	At end of year £ 79,403 - - 79,403

House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2024

1 Summary of significant accounting policies

Basis of preparation

The Charity constitutes a public benefit entity as defined by FRS 102.

Income

All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Donated goods and services are recorded at their expected cost.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each

Plant and machinery at a rate of 20% per year, over 5 years

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation

The charity is exempt from taxation under sections 521 to 536 of the Income Tax Act 2007 (ITA 2007).

Fund accounting: restricted and unrestricted funds

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2024

Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements below.

Going concern

The accounts have been prepared on the going concern basis, which assumes that the Charity will be in operational existence twelve months from the date of approval of these accounts. The trustees are satisfied that this basis is appropriate.

The facts that support the conclusion of going concern are:-

• the Charity's income from charitable activities has increased from the previous year - from £142,517 to £170,440 this year;

on 31 December 2024, the Charity held £74,903 cash at bank, £4,500 cash in hand – a total of £79,403; and
the Charity had a net income of £18,316 this year.

There are no material uncertainties.

Provisions

Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

Government grants

The accrual model (FRS 102 24.5C-G) was applied in producing these accounts; therefore grants were recognised as either relating to revenue (over the period in which the Charity recognises the related costs for which the grant was intended to compensate) or relating to assets (over the expected useful life of the asset).

2 Analysis of income from charitable activities Tithes and offerings Other contributions By geographical market: UK	2024 £ 170,440 - 170,440 170,440	2023 £ 142,470 47 142,517 142,517

House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2024

3 Operating surplus This is stated after charging: Depreciation of owned fixed assets	2024 £ 655	2023 £ 745

4 Role played by general volunteers

Volunteers played a vital role in the running of the Charity and their contribution helped the Charity achieve its objectives.

5 Tangible fixed assets

Cost or valuation At 1 January 2024 At 31 December 2024 Depreciation At 1 January 2024 Charge for the year At 31 December 2024 Carrying amount At 31 December 2024 At 31 December 2023 6 Creditors: amounts falling due within one year Trade creditors 7 Funds At 1 January Net income for the financial year At 31 December	2024 £ 1,380 2024 £ 60,226 18,316 78,542	Plant and machinery At cost £ 4,951 4,951 3,777 655 4,432 519 1,174 2023 £ 1,350 2023 £ 41,257 18,969 60,226

House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2024

Reserves

*Restricted and unrestricted funds* At 1 January Unrestricted funds Net income for the financial year Unrestricted funds At 31 December Unrestricted funds Total funds carried forward	2024 £ 60,226 18,316 78,542 78,542	2023 £ 41,257 18,969 60,226 60,226

Unrestricted funds are available for use at the discretion of the trustees, in order to further the charity's objectives.

8 Analysis of net assets between funds

Fixed assets Current assets Current liabilities	2024 Unrestricted Restricted funds funds 519 - 79,403 - (1,380) - 78,542 -	2024 £ 519 79,403 (1,380) 78,542	2023 £ 1,174 60,402 (1,350) 60,226

9 Related party transactions

The following payments were made to trustees during the financial year.

Sarah Blakely-Lavapie (appointed_Trustee_	£ 13,582	for pastoral services
Pastora S. Blakely-Lavapie Married to a trustee	22,596	for pastoral services
Pastor Erickson Jay Lavapie Trustee	70	for pastoral services
Mrs. Conchita Tuzon Reg (resign_Trustee_	18	for pastoral services
	36,266

No other trustees claimed expenses or had their expenses met by the Charity.

The legal authority under which the above payments were made was the Charity's governing document.

10 Presentation currency

The financial statements are presented in Sterling, rounded to the nearest pound (£).

House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2024

11 Legal form of entity and country of incorporation

House of Worship Christian Church is an unincorporated charity, registered with the Charity Commission for England and Wales.

12 Principal place of business

The address of the charity's registered office is:

9 Temeraire Place Brentford London TW8 0HW

The address of the charity's principal place of business is:

St. Paul's Place MacBeth Street London W6 9JJ

House of Worship Christian Church Detailed Statement of Financial Activities

also Income and Expenditure Account

for the year ended 31 December 2024

Notes Income from charitable activities 2 Tithes and offerings Other contributions Expenditure on charitable activities Church: Missions Church: Worship Church: Youth and children Gifts and donations Pastoral services Catering and hospitality Net operating income Administrative expenses Support costs Governance costs Operating surplus Movement in funds: Surplus	2024 £ 170,440 - 170,440 (17,097) - - (500) (41,896) (9,328) (68,821) 101,619 (81,923) (1,380) 18,316 18,316	2023 £ 142,470 47 142,517 (10,608) (500) (126) (1,188) (25,368) (8,485) (46,275) 96,242 (75,923) (1,350) 18,969 18,969

House of Worship Christian Church Detailed Income and Expenditure Account for the year ended 31 December 2024

Income from charitable activities Tithes and offerings Other contributions Expenditure on charitable activities Church: Missions Church: Worship Church: Youth and children Gifts and donations Pastoral services Catering and hospitality Administrative expenses Support costs Volunteer costs: Travel and subsistence Premises costs: Rent Cleaning General administrative expenses: Telephone and internet Stationery and printing Bank charges Insurance Equipment expensed Software Repairs and maintenance Depreciation Sundry expenses Support costs Governance costs Legal and professional costs: Independent examination fees Administrative expenses	2024 £ 170,440 - 170,440 17,097 - - 500 41,896 9,328 68,821 9,735 9,735 59,116 - 59,116 450 4,121 - 88 2,013 3,222 2,523 655 - 13,072 81,923 1,380 83,303	2023 £ 142,470 47 142,517 10,608 500 126 1,188 25,368 8,485 46,275 11,239 11,239 55,570 505 56,075 188 758 5 - 3,002 2,631 1,275 745 5 8,609 75,923 1,350 77,273