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2025-02-28-accounts

REGISTERED COMPANY NUMBER: 1171587 (England and Wales) REGISTERED CHARITY NUMBER: 1171587

Report of the Trustees and

Financial Statements for the Year Ended 28 February 2025

for

God's Covenant Life Centre

Peters & Co Chartered Certified Accountants Imperial House 64 Willoughby Lane London N17 0SP

God's Covenant Life Centre

Report of the Trustees

for the Year Ended 28 February 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 28 February 2025. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The main object of the the organisation is to advance the Christian religion for the benefit of the public by such charitable means as the trustees deem fit.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

God's Covenant Centre is a charitable incorporated organisastion governed by CIO - Foundation Governing Document registered with the Charities Commission on 13 February 2017.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

1171587 (England and Wales)

Registered Charity number

1171587

Registered office

103b Seven Sisters Road London N7 7QP

Trustees

Mrs S Tabour D Birke Pastor T N Gate Miss H Tira

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 5 November 2025 and signed on its behalf by:

D Birke - Trustee

Page 1

God's Covenant Life Centre

Statement of Financial Activities
for the Year Ended 28 February 2025
2025
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
30,975
EXPENDITURE ON
Charitable activities
Charitable
(150)
Other
31,555
Total
31,405
NET INCOME/(EXPENDITURE)
(430)
RECONCILIATION OF FUNDS
Total funds brought forward
1,318
TOTAL FUNDS CARRIED FORWARD
888
2024
Total
funds
£
29,367
2,849
25,843
28,692
675
643
1,318

The notes form part of these financial statements

Page 2

God's Covenant Life Centre

Balance Sheet

28 February 2025

2025 2025 2024
Unrestricted Total
fund funds
Notes £ £
CURRENT ASSETS
Cash at bank 6,513 3,672
CREDITORS
Amounts falling due within one year 6 (5,625) (2,354)
NET CURRENT ASSETS 888 1,318
TOTAL ASSETS LESS CURRENT
LIABILITIES 888 1,318
NET ASSETS 888 1,318
FUNDS 7
Unrestricted funds 888 1,318
TOTAL FUNDS 888 1,318

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

continued...

Page 3

God's Covenant Life Centre

Balance Sheet - continued

28 February 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 5 November2025 and were signed on its behalf by:

D Birke - Trustee

T N Gate - Trustee

The notes form part of these financial statements

Page 4

God's Covenant Life Centre

Notes to the Financial Statements for the Year Ended 28 February 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

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

Fund accounting

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

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.

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£ £
Auditors' remuneration for non audit work 665 594

continued...

Page 5

God's Covenant Life Centre

Notes to the Financial Statements - continued for the Year Ended 28 February 2025

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 28 February 2025 nor for the year ended 29 February 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 28 February 2025 nor for the year ended 29 February 2024.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

Volunteers
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
EXPENDITURE ON
Charitable activities
Charitable
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2025
2024
2
2
Unrestricted
fund
£
29,367
2,849
25,843
28,692
675
643
1,318

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 6

God's Covenant Life Centre

Notes to the Financial Statements - continued for the Year Ended 28 February 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Other creditors 1,310 1,310
Rent loan 3,500 -
Accrued expenses 815 1,044
5,625 2,354
7. MOVEMENT IN FUNDS
Unrestricted funds Net
movement
At 1.3.24
in funds
£
£
At
28.2.25
£
General fund 1,318
(430)
888
TOTAL FUNDS 1,318
(430)
888
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
Resources
resources
expended
£
£
Movement
in funds
£
General fund 30,975
(31,405)
(430)
TOTAL FUNDS 30,975
(31,405)
(430)
Comparatives for movement in funds
Unrestricted funds Net
movement
At 1.3.23
in funds
£
£
At
29.2.24
£
General fund 643
675
1,318
TOTAL FUNDS 643
675
1,318

continued...

Page 7

God's Covenant Life Centre

Notes to the Financial Statements - continued for the Year Ended 28 February 2025

7. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 29,367 (28,692) 675
TOTAL FUNDS 29,367 (28,692) 675

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds At 1.3.23
£
At 1.3.23
£
Net
movement
At
in funds
28.2.25
£
£
General fund 643 245
888
TOTAL FUNDS 643 245
888

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds Incoming
Resources
resources
expended
£
£
Movement
in funds
£
General fund 60,342
(60,097)
245
TOTAL FUNDS 60,342
(60,097)
245

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 28 February 2025.

Page 8

God's Covenant Life Centre

Detailed Statement of Financial Activities
for the Year Ended 28 February 2025
2025
2024
£
£
INCOME AND ENDOWMENTS
Donations and legacies
Donations and other income 30,975
29,367
Total incoming resources 30,975
29,367
EXPENDITURE
Other
Volunteers expenses 400
-
Sundry utilities and insurance 2,250
163
Rent 20,000
-
Support costs 22,650
163
Management
Light and heat 2,105
1,146
Telephone 413
247
Postage and stationery -
856
Sundries 2,096
600
Information technology 4,614
2,849
Repairs and renewals 1,554
25,086
Security expenses 1,920
-
Other 3,474
25,086
Travel expenses 2
-
Governance costs
Auditors' remuneration for non audit work 665
594
Total resources expended 31,405
28,692
Net (expenditure)/income (430)
675

This page does not form part of the statutory financial statements

Page 9

God's Covenant Life Centre

Contents of the Financial Statements for the Year Ended 28 February 2025

Page
Report of the Trustees 1
Statement of Financial Activities 2
Balance Sheet 3 to 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9