CHRISTIAN FAMILY FELLOWSHIP
CHARITY NUMBER: 1171978
CHRISTIAN FAMILY FELLOWSHIP
REPORT AND FINANCIAL STATEMENTS FOR
YEAR ENDED 31[ST] MARCH 2025
J & T LEXINGTON SERVICES LIMITED
8 Holme Close Wellingborough NN9 5YF
CHRISTIAN FAMILY FELLOWSHIP
| Page | |
|---|---|
| CONTENTS | 2 |
| Charity information | 3 |
| Trustee’s Report | 4 |
| Independent Examiner’s report | 5 |
| Income and Expenditure Account | 6 |
| Balance Sheet | 7 |
| Notes to the Accounts | 8 – 10 |
2
CHRISTIAN FAMILY FELLOWSHIP
REFERENCE AND ADMINISTRATIVE DETAILS
Registered office
14 DOUGLAS PLACE FARNBOROUGH GU14 8PE
Trustees
ERNEST BROBBEY MENSAH JOHN OWUSU ADDO NANA AMA AKOWUAH ADDO
Accountants
J & T Lexington Services Limited 8 Holme Close Wellingborough NN9 5YF
3
CHRISTIAN FAMILY FELLOWSHIP
Trustees’ Report
The Trustees have pleasure in submitting their report, and accounts for the year ended 31[st] March 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 9, and comply with the statement of recommended practice.
Constitution, objective of the charity, principal activity.
The charity is governed CIO - Foundation dated 9[th] March 2017, with charity registration number 1171978.
The objectives of the charity:
- To advance the Christian faith
The ministry is involved in Christian outreach programmes designed to increase Christian awareness and spread the gospel of our Lord Jesus Christ.
Review of the financial position
The charity made a surplus for the year amounting to £7,147 (2024 surplus of £12,966).
Approval
The report was approved by the board of trustees on …………… 2026 and signed on their behalf by:
NANA AMA AKOWUAH ADDO …………………………….
Trustee
4
CHRISTIAN FAMILY FELLOWSHIP
Independent Examiner’s Report To the Trustees
CHRISTIAN FAMILY FELLOWSHIP
I report on the accounts of the church for the year ended 31[ST] March 2025 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.
Respective responsibilities of trustees and examiner
The trustees of the church are responsible for the preparation of the accounts: they consider that the audit requirement under section 43(2) of the Charities Act 1993 (the 1993 Act), does not apply. It is my responsibility to:
-
Examine the accounts under section 43(3) of the 1993 Act.
-
Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 43(7)(b) of the 1993 Act.
-
State whether particular matters have come to my attention.
Basis of Independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met reasonable requirements to ensure that:
-
proper accounting records are kept (in accordance with section 41 of the Act)
-
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act: or
-
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Joseph Kinuthia CPA, DMS, MBA J & T Lexington Services Limited
8 Holme Close Wellingborough NN9 5YF
5
CHRISTIAN FAMILY FELLOWSHIP
Statement of financial activities for the year ended 31[st] March 2025 Incorporating the Income and Expenditure Account
| Note Incoming Resources Incoming resources from generated funds Tithes & offerings 2 Total Incoming Resources Resources expended Charitable activities Printing & Stationery Conferences, Events & refreshments Accountancy fee Insurance Venue costs Missionary Expenses Software &web hosting Miscellaneous Depreciation Total resources expended Net incoming/ (outgoing) resources Balance carried forward at 31st March 2025 |
2025 £ 16,419 16,419 - 6,798 - - 247 1,800 155 - 272 9,272 7,147 7,147 |
2024 £ |
|---|---|---|
| 19,643 | ||
| 19,643 | ||
| - 2,000 250 284 - - - 1,953 308 |
||
| 4,795 | ||
| 12,966 | ||
| 12,966 |
6
CHRISTIAN FAMILY FELLOWSHIP
Balance Sheet as at 31[st] March 2025
| Fixed assets Tangible fixed assets Current assets Cash at bank and in hand Current liabilities Creditors Net current assets/(liabilities) Net assets Represented by: Funds of the charity Reserves Net incoming resources Total funds |
Note 3 4 |
2025 £ 1,991 93,047 95,038 87,891 7,147 95,038 |
2024 £ |
|
|---|---|---|---|---|
| 93,297 | 2,263 85,878 |
|||
| 93,297 (250) |
85,878 | |||
| (250) | ||||
| 85,628 | ||||
| 87,891 | ||||
| 74,925 12,966 |
||||
| 87,891 |
The financial statements were approved by the Trustees on ……………2026 and signed on their behalf by:
NANA AMA AKOWUAH ADDO…………………………….
Trustee
7
CHRISTIAN FAMILY FELLOWSHIP
Notes to the financial statements for the year ended 31[st] March 2025
1. Accounting policies
a) Accounting basis
These accounts have been prepared on the receipts and payments basis under section 42(3) of the Charities Act 1993 and the Statement of Recommended Practice on Accounting by Charities published in March 2008. The adoption of the revised SORP has resulted in reclassification of some items.
b) Incoming resources
i) Voluntary income
Voluntary income is received by way of Tithes offerings, donations and gifts and is included in full in the Statement of Financial Activities when receivable.
c) Resources expended
All expenditure is accounted for on an accruals basis.
d) Restricted and unrestricted funds
Income received for restricted purposes is included in a separate restricted fund against which appropriate expenditure is allocated. Restricted funds are those funds which represent grants and donations for a specific purpose. Upon full performance of the purpose of the grant, any surplus is then retrievable by the donor. Income generated for the objects of the charity without further specified purpose is allocated to unrestricted funds. Accumulated surpluses may be retained by the church and are expendable at the discretion of the trustees in furtherance of the church’s objects. There were no restricted funds during the year.
8
CHRISTIAN FAMILY FELLOWSHIP
Notes to the financial statements for the year ended 31[st] March 2025
1. Accounting policies (continued)
e) Designated funds
Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of such funds is at the trustees’ discretion. There were no designated funds during the year.
g) Irrecoverable VAT
The church is unable to recover VAT since it does not make taxable supplies. The cost of irrecoverable VAT is not separately analysed in the financial statements.
h) Cash Flow
The church has taken advantage of the exemptions in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement on the grounds that it is a small church.
2. Incoming resources from generated funds
| Tithes and offerings |
Unrestricted £ 16,419 16,419 |
Restricted £ - - |
Total funds 2025 £ |
|---|---|---|---|
| 16,419 | |||
| 16,419 |
9
CHRISTIAN FAMILY FELLOWSHIP
3. Tangible fixed assets
| Cost At 1stApr 2024 Additions At31stMarch 2025 Depreciation At 1stApr 2024 Charge At31stMarch 2025 Net book value 2025 Net book value 2024 4. Creditors Accountancy fee |
Computer & Church Instruments £ 3,791 - 3,791 1,528 272 1,800 1,991 2,263 2025 £ 250 |
Total £ |
|---|---|---|
| 3,791 - |
||
| 3,791 | ||
| 1,528 272 |
||
| 1,800 | ||
| 1,991 | ||
| 2,263 | ||
| 2024 £ |
||
| 250 |
10