1170361
Charity Number
## **EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT, BIRMINGHAM**
TRUSTEES REPORT AND FINANCIAL STATEMENTS
For the year ended 31st MARCH 2025
## **EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT BIRMINGHAM**
Statement of financial activities (including Income and Expenditure Accounts) For the year ended 31st March 2025
|CONTENTS|2|
|---|---|
|Legal and administrative information|3|
|Report of the trustees|4 – 5|
|Accountants Report|6|
|Statement of financial activities|7|
|Balance Sheet|8|
|Notes forming part of the financial statements|9 – 13|
|_The following pages do not form part of the statutory accounts_||
|Details income and expenditure account|14|
## **EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT BIRMINGHAM**
LEGAL AND ADMINSTRATIVE INFORMATION For the year ended 31st March 2025
|Trustee|1 Rev Simon Ayodele Atunde|
|---|---|
||2 Dr Shimon Ayolola Atunde|
||3 Pastor Oluwole Caleb Ajiboye|
|Management Committee|1 Rev Simon Ayodele Atunde (Minister in Charge)|
||2 Pastor Caleb Wole Ajiboye|
|Charity Number|1170361|
|Registered Office|23 Quarry House Close|
||Rubery|
||Birmingham|
||United Kingdom|
||B45 0HS|
|Accountants|D&J Accounting Solutions|
||Kingsway House|
||40 Forgate Street|
||WR1 1EE|
|Bankers|HSBC UK Bank plc|
||1 Centenary Square,|
||Birmingham|
||B1 1HQ|
||United Kingdom|
## **EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT BIRMINGHAM**
For the year ended 31st March 2025
The trustees present their annual report and financial statements of Evangelical Church Winning All – ECWA, Chapel of Investment, Birmingham, for the year ended 30[th] March 2025. The Trustees confirm that the annual report and financial statements of the Charity comply with the Charities act 2011, and the Companies Act 2006, the church's governing document, and the provisions of the Statement of Recommended Practice (SORP) “Accounting and reporting by Charities," issued in April 2005.
## **Method of Appointment or Election of trustees**
The management of the charity is the responsibility of the trustees, who are elected and co-opted with the terms of the trust.
## **Constitution Policies**
The objective of the charity is the advancement of the Christian faith worldwide in accordance with the doctrine set out in the statement of believe contained in schedule 2. The trustees must use the income and may use the capital of the trust in promoting its objectives.
## **Objectives of the Charity, Principal Activities and Organisation of Our Work**
The Evangelical Church Winning All – ECWA, Chapel of Investment, Birmingham, is a community-based charity providing a strong Christian foundation for young people and their families. The principal aim of the church are to promote the teachings of Jesus Christ and support the holistic development of individuals - spiritualy, mentally and physically.
## **Principal activities**
The charity’s main activity during the year continued to be the advancement of the Christian faith in the United Kingdom and worldwide, in accordance with the doctrine set out in its trust deed. The charity also supports the relief of poverty among vulnerable groups in the general public.
## **Risk management**
The trustee have a duty to identify and review the risks to which the charity is exposed. Appropriate internal controls are in place to provide reasonable assurance against fraud and error.
## **Organization structure and decision making**
The charity is managed and governed by the trustees, who are responsible for strategic direction and decision-making.
## **Review of activities**
During the year the Charity received a total of £166,403.52 from Church services. The financial results for the year are presented in the annexed accounts.
## **Reserves policy**
It is the policy of the Trustees to maintain a minimun level of reserves to ensure the charity can meet its commitments for at least three months.
## **EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT BIRMINGHAM**
For the year ended 31st March 2025
## **Trustees' Responsibilities**
Charity Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of its income and expenditure for that period.
In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and apply them consistently;
- Made judgments and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on a going concern basis
The trustees are responsible for ensure that the charity maintains proper accounting records that disclose, with reasonable accuracy at any time, the financial position of the charity and enable them to ensure that the financial statements comply with the charities Act 2011.
comply with the charities Act 2011.
They are also responsible for safeguarding the assets of the charity and for taking reasonable steps to detect and and prevent fraud and other irregularities.
The report was approved by the trustees on …........................................ and signed on its behalf by
## **Rev Simon Atunde**
_Minister in Charge_
**EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT, BIRMINGHAM ACCOUNTANTS' REPORT TO THE TRUSTEES**
For the year ended 31st March 2025
We report on the accounts of Evangelical Church Winning All (ECWA) - Chapel of Investment, Birmingham for the year ended 31 March 2025, which are set out on pages 9 to 13.
## **Respective Responsibilities of Trustees and Accountants**
The trustees are responsible for the preparation of the accounts in accordance with applicable law and the charity's governing document.
The trustees consider that an audit is not required for the year under section 144 (2) of the charities Act 2011 (the 2011 Act) and that an independent examination is appropriate.
## **Our responsibility is to:**
� Follow the procedures laid down in the general directions given by the charity commission under section 145(5) (b) of the 2011 Act; and
� State whether any matters have come to our attention which require reporting.
## **Basis of Independent Examiner's report**
Our examination was conducted in accordance with the general directions given by the Charity Commission.
An independent examination involves a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, we do not express an audit opinion on the accounts.
## **Independent examiner's statement**
In connection with our examination, no matter has come to our attention:
� which gives us reasonable cause to believe that, in any material respect, the requirements to keep accounting records
in accordance with section 130 of the 2011 Charities Act; and to prepare accounts which are consistent with the accounting records and comply with the applicable requirement of the 2011 Act, have not been met; or
� To which, In our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
D&J Accounting Solutions Kingsway House 40 Forgate Street WR1 1EE
## **EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT BIRMINGHAM**
For the year ended 31st March 2025
|**Note**
**INCOMING RESOURCES**
Donations Legacies and similar incoming resources
2
**RESOURCES EXPENDED**
**Charitable expenditure:**
Cost of activities in furtherance of the charity’s objects
Support costs for Church Services and Activities
3
Resources expended on Managing and administering the charity
4
Capital expenditure – building (restricted)
**TOTAL RESOURCES EXPENDED**
5
**MOVEMENT IN TOTAL FUNDS FOR THE YEAR – NET**
**INCOME/(EXPENDITURE) FOR THE YEAR**
TOTAL FUNDS AT 31ST MARCH 2025 (Note 12 & Balance Shee
12|**Restricted Funds**
**Unrestricted Funds**
**Total Fun**
**2025**
**2025**
**20**
94267
72337
1666
94267
72337
1666
0
19858
198
0
18313
183
94267
0
942
94267
38171
1324
0
232842
2328
0
232842
2328|
|---|---|
The notes on pages 9 – 13 form part of these financial statements
## **EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT, BIRMINGHAM BALANCE SHEET as at 31st March 2025**
|FIXED ASSETS
Note
Tangible fixed assets
8
CURRENT ASSETS
Cash at bank and in Hand
9
Debtors
9
Prepayment
9
NET CURRENT ASSETS
CREDITORS
Amount falling due after more than one year
10
NET ASSETS
12
CHARITY FUNDS
Restricted Funds
11
Unrestricted funds
11|**2025**
567692
8581
102405
0
0
0
0
8581
-343431
232842
0
232842
232842|**2025**
567692
8581
102405
0
0
0
0
8581
-343431
232842
0
232842
232842|**2025**
567692
8581
102405
0
0
0
0
8581
-343431
232842
0
232842
232842|**2024**
3365
102405
0
0|
|---|---|---|---|---|
||||||
|||||105770|
|||||0
102405|
|||||102405|
**The financial statements were approved by the trustees on the and were signed on their behalf by:**
…………………..
The notes on pages 9 – 13 form part of these financial statements
**EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT, BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025**
## **1 ACCOUNTING POLICIES**
## 1.1 Basis of preparation of Financial statements
The financial statements have been prepared under the historical cost convention and in accordance with the financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charites SORP (FRS 102) (Second Edition - effective 1 January 2019), as issued by the Charity Commission.
## 1.2 Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the charity's general objectives and are not designated for other specific purposes
Restricted funds are to be used in accordance with specific restrictions imposed by donors. The cost of raising and administering such funds is charged against the specific fund. The purpose and use of each restricted fund is explained in the notes to the financial statements.
## 1.3 Incoming resources
All income is recognised when the charity has entitlement to the funds, the amount can be measured reliably, and it is probable the income will be received.
Gifts in kind are recognised when distributed or sold. Donated facilities and services are recognised where the benefit can be reliably measured and where a third party bears the cost.
No income is recognised for volunteer time.
Gift Aid and other tax recoverable donations are recognised when receivable.
## 1.4 Resources Expended
Expenditure is recognised on an accruals basis and allocated to activities where possible. Support and administrative costs are apportioned based on usage.
Fundraising costs relate to seeking voluntary income.
Management and governance costs relate to compliance with statutory requirements.
**EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT, BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025**
## 1.5 Cash flow
The financial statements do not include a cash flow statement because the charity, as a small reporting entity is exempt from the requirement to prepare such statement under the Financial Reporting Standard for Smaller Entities (effective April 2008).
## 1.6 Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated as cost less depreciation. Depreciation is charged to write off the cost of fixed assets, less any estimated residual value, over their expected useful lives as follows:
Asset Rate Motor Vehicle - 25% Straight Line Furnitures and Fixtures - 25% Straight Line - Church Equipment 25% Straight Line
## Depreciation of Buildings
Buildings are held at historical cost. In line with the Charity SORP (FRS 102), no depreciation is charged on the building acquired during the year, as it is considered to have a long useful economic life and is primarily used for charitable purposes. The trustees believe the residual value will not materially differ from cost. Depreciation will be reviewed annually, and applied when deemed material and appropriate.
## **2 DONATIONS, LEGACIES AND SIMILAR INCOMING RESOURCES**
|**Restricted Funds**
**Unrestricted Funds**
**Total Funds**
**Total**
**2025**
**2025**
**2025**
Church services
0
72337
72337
Grants
94267
0
94267
**94267**
**72337**
**166604**
**3 SUPPORT COSTS FOR CHURCH SERVICES AND CHARITABLE ACTIVITIES**
**Restricted Funds**
**Unrestricted Funds**
**Total Funds**
**Total**
**2025**
**2025**
**2025**
Honorarium
0
0
0
Property Rent
0
2560
2560
Entertainment
0
0
0
Evangelism
0
0
0
Sunday School Manual
0
1727
1727
Pastor Allowance
0
0
0
Choir Running Expenses
0
1856
1856
Toiletries and First Aid
0
0
0
Retreat and Conferences
0
0
0
Travel and Subsistence
0
622
622
Postages
0
0
0
Hotel & Accommodation
0
600
600
Welfare Expenses
0
12493
12493
Printing & Stationary
0
0
0
Advertisement
0
0
0
**Total**
**0**
**19858**
**19858**|**Restricted Funds**
**Unrestricted Funds**
**Total Funds**
**Total**
**2025**
**2025**
**2025**
Church services
0
72337
72337
Grants
94267
0
94267
**94267**
**72337**
**166604**
**3 SUPPORT COSTS FOR CHURCH SERVICES AND CHARITABLE ACTIVITIES**
**Restricted Funds**
**Unrestricted Funds**
**Total Funds**
**Total**
**2025**
**2025**
**2025**
Honorarium
0
0
0
Property Rent
0
2560
2560
Entertainment
0
0
0
Evangelism
0
0
0
Sunday School Manual
0
1727
1727
Pastor Allowance
0
0
0
Choir Running Expenses
0
1856
1856
Toiletries and First Aid
0
0
0
Retreat and Conferences
0
0
0
Travel and Subsistence
0
622
622
Postages
0
0
0
Hotel & Accommodation
0
600
600
Welfare Expenses
0
12493
12493
Printing & Stationary
0
0
0
Advertisement
0
0
0
**Total**
**0**
**19858**
**19858**|**Funds**
**Unrestricted**
**2025**
0
94267|**Funds**
**Total Funds**
**Total**
**2025**
**2025**
72337
72337
0
94267|**Funds**
**Total Funds**
**Total**
**2025**
**2025**
72337
72337
0
94267|**Funds**
**2024**
46147
8286|
|---|---|---|---|---|---|
|||**94267**|**72337**|**166604**|**54433**|
||||||**Funds**
**2024**
0
1870
186
0
0
0
0
0
0
3308
0
600
13998
0
0|
||**0**
**19858**
**19858**||||**19962**|
**EVANGELICAL CHURCH WINNING ALL (ECWA)**
## **CHAPEL OF INVESTMENT, BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025**
## **4 Resources expended on managing and administering the charity**
|Repairs
Audit & Accountancy Fees
Professional Fees
Bank Charges
Telephone & Fax
Depreciation – Motor
Depreciation – Office Equipment
Depreciation – Fixtures & Fittings|Restricted Funds
Unrestricted Funds Total Funds Total Funds
2025
2025
2025
2024
£
£
£
£
0
0
0
0
0
2400
2400
1680
0
7246
7246
0
0
101
101
60
0
0
0
0
0
575
575
779
0
7991
7991
0
0
0
0
1053|
|---|---|
||0
18313
18313
3572|
## **5 ANALYSIS OF RESOURCES EXPENDED BY EXPENDITURE TYPE**
|Wages and salaries
Support costs for church services and charitable activities
Resources expended on managing and administering the charity
Capital expenditure – building (restricted)
Total Resources Expended|Other Costs
Total
Total
2025
2025
2024
£
£
£
0
0
0
19858
19858
19962
18313
18313
3572
94267
94267
0|
|---|---|
||132438
132438
23534|
## **6 NET INCOMING RESOURCES (RESOURCES EXPENDED)**
||Total|Total|
|---|---|---|
||2025|2024|
||£|£|
|This is stated after charging Depreciation of tangible fixed assets owned b|0|0|
|Audit & Accountancy Fees|2400|1680|
|Professional Fees|7246|0|
||9646|1680|
## **EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT, BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025**
During the year no trustee received any Remuneration (2025 - £Nil) During the year no trustee received any Benefit in kind (2025 - £Nil)
During the year no trustee received any reimbursement of expenses (2025 - £Nil)
## **7 STAFF COSTS AND NUMBERS**
|**STAFF COSTS AND NUMBERS**||
|---|---|
|Staff costs were as follows
Wages and salaries
The average monthly number of employees during the year was as follows
Administrative|2025
2024
£
£
0
0|
||2025
2024
0
0|
No employee received remuneration amounting to more than £50000 in either year
## **TANGIBLE FIXED ASSETS**
|||Buildings||Equipment||Fixtures & FittingsTotal|Fixtures & FittingsTotal||
|---|---|---|---|---|---|---|---|---|
|||£||£||£|£||
||Cost||||||||
||At 1st April 2024||0||3770||0|3770|
||Addition in year||564285||1204||0|565489|
||At 31st March 2025||564285||4974||0|569259|
||Depreciation||0||0||0|0|
||At 1st April 2024||0||405||0|405|
||Addition in year||0||1162||0|1162|
||At 31st March 2025||0||1567||0|1567|
||Net Book Value||||||||
||At 1st April 2024||0||3365||0|3365|
||At 31st March 2025||564285||3407||0|567692|
|**9 **|**DEBTORS**||||||||
||||||||2025|2024|
||||||||£|£|
||Due within one year||||||0|0|
||Cash in hand and at bank||||||8581|102405|
||Debtors||||||0|0|
||Prepayments||||||0|0|
||**Total**||||||**8581**|**102405**|
## **EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT, BIRMINGHAM NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025**
## **10 CREDITORS**
|Mortgage Payable
**Total Creditors > 1 Year**|2025
2024
£
£
-343431
0|
|---|---|
||**-343431**
**0**|
## **11 STATEMENT OF FUNDS**
||Brought Forward|Incoming Resources|Resources Expended|Carried Forward|
|---|---|---|---|---|
|Unrestricted Funds|£|£|£|£|
|General Funds|102405|72337|38171|136571|
|General Funds 1|0|0|0|0|
|Subtotal|102405|72337|38171|136571|
|RESTRICTED FUNDS|||||
|Restricted funds|0|94267|94267|0|
||0|94267|94267|0|
|SUMMARY OF FUNDS|||||
||£|£|£|£|
|General Funds|102405|72337|38171|136571|
|Restricted Funds|0|94267|94267|0|
|Total Funds|102405|166604|132438|136571|
|**ANALYSIS OF NET ASSETS BETWEEN FUNDS**|||||
||Restricted Funds|Unrestricted Funds|Total Funds|Total Funds|
||2025|2025|2025|2024|
||£|£|£|£|
|Tangible Fixed Assets|0|567692|567692|0|
|Debtors due after more than 1year|0|0|0|0|
|Current assets|0|8581|8581|102405|
|Creditors dues after more than one|
0|-343431|-343431|0|
|Total|0|232842|232842|102405|
## **12 ANALYSIS OF NET ASSETS BETWEEN FUNDS**
## **EVANGELICAL CHURCH WINNING ALL (ECWA) CHAPEL OF INVESTMENT, BIRMINGHAM**
Income amd Expenditure statement
For the year ended 31[st] March 2025
|**INCOME**
Tithes
Offering
Thanksgiving
Restricted Income - Building fund
Gift Aid
**LESS: EXPENDITURE**
Wages & Salaries
National Insurance Contributions
Property rent and rate
Insurance
General Admin Expenses
Sunday School Manual
Printing & stationery
Hotel & Accommodation
Honorarium
Evangelism
Entertainment
Pastor’s allowance
Retreat and conference
Events – New year dinner & Funday)
Welfare Expenses
Postages
IT Software and Consumables
Toiletries and first aid
Travel and Subsistence
Telephone & Fax
General Expenses - Birmingham City Miss
Motor Vehicle Expenses
Legal & Professional Fees
Audit & Accountancy fees
Repairs
Bank charges
Loan & Mortgage fees
Depreciation – Motor Vehicles
Depreciation – Equipment
Depreciation – Fixture and fittings
TOTAL EXPENDITURE
NET INCOME FOR THE YEAR|£
£
£
£
40958.07
40365.49
15456.01
5781.55
4756
0
94267
0
10966.44
8285.59
**166404**
**54433**
0
0
0
0
2560
1870
1726.94
0
1856.29
0
0
0
0
0
0
0
0
0
0
0
0
186
0
0
0
0
0
0
12493
13998
0
0
575.04
779.44
0
0
570
3308
0
0
600
600
51.64
0
3900
0
2400
1680
0
0
101.1
60
7991
0
0
0
1162
1053
0
0
**35987**
**23534**
**130417**
**30898**
2025
2024|£
£
£
£
40958.07
40365.49
15456.01
5781.55
4756
0
94267
0
10966.44
8285.59
**166404**
**54433**
0
0
0
0
2560
1870
1726.94
0
1856.29
0
0
0
0
0
0
0
0
0
0
0
0
186
0
0
0
0
0
0
12493
13998
0
0
575.04
779.44
0
0
570
3308
0
0
600
600
51.64
0
3900
0
2400
1680
0
0
101.1
60
7991
0
0
0
1162
1053
0
0
**35987**
**23534**
**130417**
**30898**
2025
2024|
|---|---|---|
||||
|||**30898**|