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2025-09-13-accounts

CHARITY REGISTRATION NUMBER: 1172172

CHRIST KINGDOM EVANGELICAL MINISTRIES Charitable Incorporated Organisation Unaudited Financial Statements 13 September 2025

JAVY AND CO LTD

Chartered Certified Accountants 127 Sewell Road London SE2 9DH

CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Financial Statements

Year ended 13 September 2025

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 10
Statement of financial activities (including income and
expenditure account) 11
Statement of financial position 12
Statement of cash flows 13
Notes to the financial statements 14
The following pages do not form part of the financial statements
Detailed statement of financial activities 22
Notes to the detailed statement of financial activities 23

CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 13 September 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 13 September 2025.

Reference and administrative details

Registered charity name CHRIST KINGDOM EVANGELICAL MINISTRIES Charity registration number 1172172 Principal office and registered 42 Camden Road office Chafford Hundred Grays RM16 6PY United Kingdom

The trustees Pastor Andrew Quartey Mr Johnson Akpebu Mr Benjamin Aribisala Mr Nnaemeka Umeadi Sunil Kishore Persaud Independent examiner Mr Johnson Akpebu - FCCA, MBA(Fin) 127 Sewell Road London SE2 9DH

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 13 September 2025

Structure, governance and management

The organisation is a Charitable Incorporated Organisation (CIO), incorporated on 21 March 2017 at the Charity Commission, with registration number 1172172. The charity is governed by a Charitable Incorporated Organisation (CIO) - Foundation which established the objects and powers of the charitable organisation. The Board of Trustees are responsible for all the legal and financial administration of the charity that Christ Kingdom Evangelical Ministries (CKEM) is registered under. They are the final authority for the Trust when it comes to legal and financial decisions. The current board of Trustees consist of:

Andrew Quartey- Chair of Trustees Johnson Akpebu - Trustee Benjamin Aribisala - Trustee Meka Umeadi - Trustee Sunil Kishore Persaud- Trustee

Organisational Structure

The Leadership Team is responsible for the spiritual and administrative oversight of Christ Kingdom Evangelical Ministries (CKEM) - with all its functional components. They act as the final authority with regard to spiritual matters and work alongside the Trustees of Christ Kingdom Evangelical Ministries (CKEM) to ensure proper governance in an ex officio capacity. The Leadership Team as at 13th September 2025 are:

Recruitment and Appointment of Trustees

The trustees of the organisation are also Charity Trustees for charity law. Appointment of trustees was initially by recommendation of the general council of the church and then approved by the church members and the pastoral boards.

Trustees Induction and Training

Most trustees are familiar with the workings of the church and charity, being drawn from long-standing church members and Christians from other denominations that have a skill-set to offer and an empathy with our core values. An information pack has been prepared from Charity Commission signpost through the commission's guide " the Essential Trustee" this is given to all new Trustees couple with training seminars. New trustees are invited and encourage to attend a series of short training sessions led by the Chair of the trustees. These covers: The Obligation of trustees, The main documents of the charity - CIO Foundation, The Charities Financial Statements and the future plans and objectives.

Risks Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide assurance against fraud and error. The Trustees is responsible for the system of internal control and for reviewing its effectiveness. The Trustees has reviewed the effectiveness of the system of internal controls; it has reviewed and updated the process for identifying and evaluating the major risks affecting the charity and the policies and procedures by which risks are managed. The Core leaders are responsible for the identification.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 13 September 2025

and evaluation of significant risks applicable to their areas of business together with the design and operation of suitable controls. These risks are assessed on a continuing basis and may be associated with a variety of internal or external control sources including control breakdowns, disruptions in information systems and regulatory requirements.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 13 September 2025

Objectives and activities

Trustees' Report Charity's Public Benefit

The main aims and Objectives of the charity are:

  1. The advancement of the Christian religion and Christian activities in the United Kingdom and the world.

As a mission church, CKEM is dedicated to spreading the gospel of Jesus Christ to the world. Our vision is to be a global Kingdom movement where people encounter God’s presence, are transformed by His glory and fire, activated in spiritual authority, and equipped to live fruitful, victorious lives—impacting the world through missions, discipleship, church planting, and digital outreach.

We are committed to establishing a discipleship-making movement and achieving divine fruitfulness - winning souls, discipling them, and advancing the Kingdom of God in family life, personal life, and beyond. Our strategy for reaching the world with the gospel includes planting churches wherever there is an opportunity and fostering a multiplication vision.

This involves planting churches that also commit to planting other churches and empowering them to do the same. The main active components in 2025 include outreach, discipleship, fellowship, prayer, and special services.

We are excited about the progress we have made so far and look forward to the continued growth and impact of Christ Kingdom Evangelical Ministry in the coming months.

Our Mission

Christ Kingdom Evangelical Ministries exists to advance the Kingdom of God by continuing the work of Jesus Christ on the earth. To help children encounter God’s presence.

We are committed to proclaiming the gospel of the Kingdom, bringing good news to the poor, healing the sick, restoring sight to the spiritually blind, setting captives free, and healing the broken-hearted.

Empowered by the Holy Spirit and grounded in the promises of John 14:12 and Luke 4:18–19, we equip believers to walk in spiritual authority, live fruitful and victorious lives, and impact individuals, families, communities, and nations through word, power, and action.

The scripture that underpins our mission is :

Our Vision

Our vision is that we are a church that believes passionately in becoming a discipleship-making movement. (DMM) To raise Kingdom children who know Jesus, love God, walk in His power, and shine His light in their homes, schools, and communities.

Our core values

Our core values are those ideals we are unwilling to compromise as we fulfil our purpose.

They are derived from our mission and embrace the following :

To be a global Kingdom movement where people encounter God’s presence, are transformed by His glory and fire, activated in spiritual authority, and equipped to live.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 13 September 2025

fruitful, victorious lives—impacting the world through missions, discipleship, church planting, and digital outreach.

Our Kingdom Mandate Pillars

01. Christ’s Lordship

At CKEM, we believe the Kingdom of God is revealed through the kingship of Jesus Christ and advances wherever His rule is embraced, His gospel proclaimed, and His will obey.

02. The Authority of Scripture (God’s Word of Truth)

God’s Word is the foundational pillar of the Kingdom, governing our beliefs, values, and way of life. Scripture is the constitution of the Kingdom, teaching believers how to live under God’s reign. Jesus declared that those who hear and obey His Word build their lives on a firm foundation (Matthew 7:24–25). Faithfulness to Scripture preserves the integrity of the Kingdom and enables believers to be salt and light in the world, influencing society with justice, truth, and righteousness (Matthew 5:13–16)

03. Prayer and Worship (Dependence on God’s Sovereignty)

The advancement of God’s Kingdom is accomplished not by human strength, but by God’s power and grace; therefore, prayer and worship are foundational pillars of Kingdom life (Zechariah 4:6). Jesus taught His disciples to pray, “Your kingdom come, your will be done on earth as it is in heaven,” directly connecting prayer to the manifestation of God’s reign on earth (Matthew 6:10). Through prayer and worship, believers seek God’s guidance, intercede for the world, and invite His divine intervention in hearts, lives, and circumstances (Philippians 4:6; Psalm 22:3).

04. Discipleship and Holy Living (Spiritual Growth in Christlikeness)

Christ Kingdom Evangelical Ministries (CKEM)is committed to discipleship and spiritual formation, raising believers to grow into the character, obedience, and likeness of Christ. In obedience to the Great Commission, we do not only preach the Gospel, but intentionally make disciples, teaching believers to live out all that Christ commanded. Kingdom advancement is therefore not measured by conversions alone, but by transformed lives—men and women maturing in faith, wisdom, righteousness, and holiness. As we seek first the Kingdom of God and His righteousness, believers are empowered by grace to reflect Kingdom values in every area of life.

05. Community and Love (Fellowship in the Body of Christ)

Christ Kingdom Evangelical Ministries, as the community of believers, exists as both the context and the instrument through which the Kingdom of God is revealed and advanced. Established by Jesus Christ as a city set on a hill, the Church is called to visibly display Kingdom life to the world. Through loving fellowship—marked by Christlike love, unity, and selfless service— we become a living witness of the Kingdom. By this love for one another, the world recognises us as true disciples of Christ.

06. Mission and Evangelism (Great Commission and Cultural Impact)

The Kingdom of God is advanced as the Gospel is proclaimed and lived out in the world – hence the pillar of mission (evangelism and service). Jesus’ mandate to “go and make disciples of all nations” (Matt. 28:19), Christians are called to be witnesses of Christ “to the ends of the earth” (Acts 1:8), preaching the good news that Jesus is Saviour and King.

07. The Holy Spirit’s Presence and Power (Divine Empowerment and Guidance)

The Holy Spirit is co-equal with the Father and the Son, and he is the power source of the Kingdom of God, making His active presence a crucial pillar. Scripture teaches that the Kingdom is “righteousness, peace and joy in the Holy Spirit” (Rom. 14:17) – in other words, life under God’s rule is characterised and enabled by the Holy Spirit

Outreach

In this update, I would like to provide an overview of the progress we have made in reaching out to our

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 13 September 2025

community and life groups to share the gospel of Jesus throughout 2025.

As you are aware, our primary focus has been on both collective and individual efforts to disseminate the message of faith and love.

During the summer of 2025, we continued our active outreach initiatives, including street evangelism, leafleting in the Borough of Enfield, and engaging in friends and family evangelism.

Furthermore, we have been distributing complimentary hamper coupons both in the congregation and in public spaces.

Our commitment to discipleship remains steadfast, and we are resolute in nurturing and developing the faith of those within our community and life groups, including various ministries within the church.

We firmly believe that by sharing the teachings of Jesus, we can effect a positive transformation and disseminate the message of hope and salvation.

Discipleship

In conjunction with our outreach emphasis and in accordance with New Testament doctrine, in response to the need to make disciples and fulfil the Great Commission, we have launched several programs aimed at nurturing and equipping believers in their faith journey.

These initiatives include small group Bible studies, discipleship classes, mentorship programs, and outreach activities designed to engage and empower our community to grow in their relationship with Christ.

Our focus is on providing a welcoming and nurturing environment where individuals can deepen their understanding of the Word of God, develop their spiritual gifts, and cultivate a heart for serving others.

Through these initiatives, we aim to build a solid foundation of faith and knowledge that will enable believers to live out their calling as followers of Christ.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 13 September 2025

To continue our emphasis to help develop relationships and to help cultivate a family spirit, we continued to hold regular fellowship throughout the year both in church members’ homes and at our church address, namely:

Prayer

We continued our usual online prayer conference application in the form of daily Monday to Friday one-hour morning prayer. Our half-night prayer meeting Online service.

Special Services

We held several themed special services during 2025, namely:

Strategic report

Our strategy speaks to us of how we pursue and fulfil our mission and vision. We pursue our vision through a commitment to:

  1. Prayer and the word of God

  2. Evangelism and missions

  3. Planting strong and dynamic churches with a multiplication vision.

  4. Plant fruitful life groups within each Church to raise fruitful disciples who make disciples of Jesus and raise others to do the same.

  5. Membership Development Program (MDP) including CLTI - being rigorous and deliberate in how we develop our members over a seven-stage process:

Stage 1 - New Believers Course

Stage 2 - New Members Orientation Course Stage 3 - Spiritual Maturity Course and also Christian Discipleship Course Stage 4 - Ministry Orientation for Church Workers Stage 5 - Leadership Orientation Course Stage 6 - Ministerial Training Course Stage 7 - Ordination Process

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 13 September 2025

Achievements and performance

The highlights of 2025 are those achievements and activities that we felt underpinned the mission and vision of Christ Kingdom Evangelical Ministries (CKEM) during that year. These included:

Numerical Growth

Attendance at our Sunday services during 2025 has been on average 18-50 people, made up of approximately 45 adults and 6-15 children.

We have continued to address this through outreach, personal invitations, and prayer.

CKEM Sunday Hamper Program

Since launching this community project in 2023, we intended to hand over 250 hampers during the Christmas and new year, however we were managed to reach 450 families who turned up to the Saturday and Sunday services to receive the hampers.

Locally, our focus has been. Biweekly evangelism opposite the church and some parts of Enfield during the Winter and Summer of 2025 and have also used a local food bankdistribution in Enfield to hand over our free food hamper vouchers.

The main challenge appears to be, increase in demand from the general public and lack of manpower due to hostility.

In 2025 we updated the more volunteers when CKEM Children’s Ministries experienced strategic change and numerical growth.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 13 September 2025

Financial review

The total incoming resources for the year have increased by about 15.85% to £29,102 (2024 £25,120). The total resources expended have decreased by about 18.07% to £28,503 (2024 £34,791). The surplus is £599 (2024 net deficit of £9,671). The trustees are profoundly grateful to the faithful members and visitors for their continued support of the charity.

Reserve Policy

The trustees recognise the need to maintain reserves. Unrestricted funds are needed to cover the day-to-day administration and support costs of the charity. It is a policy to hold reserves of approximately three months' expenditure in addition to any designated funds. Even though no formal policy is in place, they have always kept reserves at a level that exceeds the current periods running and administration expenses. Reserve funds are always maintained at levels that mitigate unexpected incidents, including sudden increase in expenses, unexpected loss of income, uninsured losses or one-time nonrecurring expenses that build long-term capacity.

Risk Management

The major risks to which the charity is exposed have been identified as the safeguarding the assets of charity and ensuring funds are applied for charitable purposes. Systems and strategies have been put in place to mitigate these risks. Income and expenditure is monitored through the setting of budgets which are compared with actual figures. Regular finance quarterly reports are given to members in the congregations

Plans for future periods

Other areas of corporate goals and activity

The trustees' annual report and the strategic report were approved on 12 July 2026 and signed on behalf of the board of trustees by:

Pastor Andrew Quartey Trustee

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Independent Examiner's Report to the Trustees of CHRIST KINGDOM EVANGELICAL MINISTRIES

Year ended 13 September 2025

I report to the trustees on my examination of the financial statements of CHRIST KINGDOM EVANGELICAL MINISTRIES ('the charity') for the year ended 13 September 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Mr Johnson Akpebu - FCCA, MBA(Fin) Independent Examiner

127 Sewell Road London SE2 9DH

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Statement of Financial Activities (including income and expenditure account)

Year ended 13 September 2025

2025 2024
Unrestricted
fundsTotal funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 5 29,043 29,043 25,048
Investment income 6 59 59 72
──────── ──────── ────────
Total income 29,102 29,102 25,120
════════ ════════ ════════
Expenditure
Expenditure on charitable activities 7,8 28,503 28,503 34,791
──────── ──────── ────────
Total expenditure 28,503 28,503 34,791
════════ ════════ ════════
──────── ──────── ────────
Net income/(expenditure) and net movement in funds 599 599 (9,671)
════════ ════════ ════════
Reconciliation of funds
Total funds brought forward 8,793 8,793 18,464
──────── ──────── ────────
Total funds carried forward 9,392 9,392 8,793
════════ ════════ ════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 14 to 20 form part of these financial statements.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Statement of Financial Position

13 September 2025

2025 2024
Note £ £
Fixed assets
Tangible fixed assets 13 1,136 1,514
Current assets
Cash at bank and in hand 9,456 9,079
Creditors: amounts falling due within one year 14 1,200 1,800
─────── ───────
Net current assets 8,256 7,279
─────── ───────
Total assets less current liabilities 9,392 8,793
─────── ───────
Net assets 9,392 8,793
═══════ ═══════
Funds of the charity
Unrestricted funds 9,392 8,793
─────── ───────
Total charity funds 15 9,392
═══════		 8,793
═══════

For the year ending 13 September 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

These financial statements were approved by the board of trustees and authorised for issue on 12 July 2026, and are signed on behalf of the board by:

Pastor Andrew Quartey Trustee

The notes on pages 14 to 20 form part of these financial statements.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Statement of Cash Flows

Year ended 13 September 2025

2025 2024
£ £
Cash flows from operating activities
Net income/(expenditure) 599 (9,671)
Adjustments for:
Depreciation of tangible fixed assets 378 505
Other interest receivable and similar income (59) (72)
Interest payable and similar charges 51 13
Accrued (income)/expenses (600) 600
──── ───────
Cash generated from operations 369 (8,625)
Interest paid (51) (13)
Interest received 59 72
──── ───────
Net cash from/(used in) operating activities 377 (8,566)
════ ═══════
Net increase/(decrease) in cash and cash equivalents 377 (8,566)
Cash and cash equivalents at beginning of year 9,079 17,645
─────── ────────
Cash and cash equivalents at end of year 9,456 9,079
═══════ ════════

The notes on pages 14 to 20 form part of these financial statements.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Notes to the Financial Statements

Year ended 13 September 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 42 Camden Road, Chafford Hundred, Grays, RM16 6PY, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements did not require management to make any judgements, estimates and assumptions that affect the amounts reported.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Notes to the Financial Statements (continued)

Year ended 13 September 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Notes to the Financial Statements (continued)

Year ended 13 September 2025

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment - 25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Notes to the Financial Statements (continued)

Year ended 13 September 2025

3. Accounting policies (continued)

Financial instruments (continued)

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

The organisation is a Charity Incorporated Organisation

5. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Donations
Offerings 11,259 11,259 7,076 7,076
Tithes 17,784 17,784 13,893 13,893
HMRC Charity Gift Aid – – 4,079 4,079
──────── ──────── ──────── ────────
29,043 29,043 25,048 25,048
════════ ════════ ════════ ════════

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Notes to the Financial Statements (continued)

Year ended 13 September 2025

6. Investment income

Unrestricted
Total Funds		 Unrestricted Total Funds
Funds
2025		 Funds 2024
£ £ £ £
Bank interest receivable 59
59		 72 72
════
════		 ════ ════
7. Expenditure on charitable activities by fund type
Unrestricted
Total Funds		 Unrestricted Total Funds
Funds
2025		 Funds 2024
£ £ £ £
Evangelism and Events 19,933
19,933		 23,697 23,697
Evangelism and Donations 2,135
2,135		 1,403 1,403
Stewardship and Donations 5,784
5,784		 9,078 9,078
Support costs 651
651		 613 613
────────
────────		 ──────── ────────
28,503
28,503		 34,791 34,791
════════
════════		 ════════ ════════
8. Expenditure on charitable activities by activity type
Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Evangelism and Events 19,933
–		 19,933 23,697
Evangelism and Donations 2,135
–		 2,135 1,403
Stewardship and Donations 5,784
–		 5,784 9,078
Governance costs –
651		 651 613
────────
────		 ──────── ────────
27,852
651		 28,503 34,791
════════
════		 ════════ ════════
9. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 378 505
════ ════
10. Independent examination fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 600 600
════ ════
11. Staff costs

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Notes to the Financial Statements (continued)

Year ended 13 September 2025

11. Staff costs (continued)

The average head count of employees during the year was 5 (2024: 5). The average number of full-time equivalent employees during the year is analysed as follows:

2025 2024 No. No. Number of staff 5 5 ════ ════

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

12. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

13. Tangible fixed assets

Equipment
£
Cost
At 14 September 2024 and 13 September 2025 3,907
═══════
Depreciation
At 14 September 2024 2,393
Charge for the year 378
───────
At 13 September 2025 2,771
═══════
Carrying amount
At 13 September 2025 1,136
═══════
At 13 September 2024 1,514
═══════
Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 1,200 1,800
═══════ ═══════

14. Creditors: amounts falling due within one year

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Notes to the Financial Statements (continued)

Year ended 13 September 2025

15. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
14 September 13 Septembe
2024 Income Expenditure r 2025
£ £ £ £
General funds 8,793 29,102 (28,503) 9,392
═══════ ════════ ════════ ═══════
At At
14 September 13 September
2023 Income Expenditure 2024
£ £ £ £
General funds 18,464 25,120 (34,791) 8,793
════════ ════════ ════════ ═══════

16. Analysis of net assets between funds

Unrestricted Total Funds
Funds 2025
£ £
Tangible fixed assets 1,136 1,136
Current assets 9,456 9,456
Creditors less than 1 year (1,200)
(1,200)
─────── ───────
Net assets 9,392 9,392
═══════ ═══════
Unrestricted Total Funds
Funds 2024
£ £
Tangible fixed assets 1,514 1,514
Current assets 9,079 9,079
Creditors less than 1 year (1,800)
(1,800)
─────── ───────
Net assets 8,793 8,793
═══════ ═══════

17. Analysis of changes in net debt

At At
14 Sep 2024 Cash flows 13 Sep 2025
£ £ £
Cash at bank and in hand 9,079 377 9,456
═══════ ════
═══════

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Management Information

Year ended 13 September 2025

The following pages do not form part of the financial statements.

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Detailed Statement of Financial Activities

Year ended 13 September 2025

2025 2024
£ £
Income and endowments
Donations and legacies
Offerings 11,259 7,076
Tithes 17,784 13,893
HMRC Charity Gift Aid – 4,079
──────── ────────
29,043 25,048
──────── ────────
Investment income
Bank interest receivable 59 72
──── ────
──────── ────────
Total income 29,102 25,120
════════ ════════
Expenditure
Expenditure on charitable activities
Rent 7,367 8,389
Insurance 1,461 1,640
Other motor/travel costs 2,340 2,263
Legal and professional fees 771 1,540
Telephone 2,020 1,912
Other office costs 1,433 2,732
Depreciation 379 505
Other interest payable and similar charges 51 13
Evangelism and Donations 3,606 4,329
Publicity and Hospitality 7,775 9,494
Leadership Training and Music 1,300 1,974
──────── ────────
28,503 34,791
──────── ────────
──────── ────────
Total expenditure 28,503 34,791
════════ ════════
──────── ────────
Net income/(expenditure) 599 (9,671)
════════ ════════

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CHRIST KINGDOM EVANGELICAL MINISTRIES

Charitable Incorporated Organisation

Notes to the Detailed Statement of Financial Activities

Year ended 13 September 2025

2025 2024
£ £
Expenditure on charitable activities
Evangelism and Events
Activities undertaken directly
Direct charitable activity - rent 7,367 8,389
Direct charitable activity - insurance 1,461 1,640
Direct charitable activity - other motor/travel costs 2,340 2,263
Direct charitable activity - legal and professional fees 171 940
Direct charitable activity - Website and telephone 2,020 1,912
Direct charitable activity - other office costs 1,433 2,732
Direct charitable activity - depreciation 379 505
Direct charitable activity - Evangelism and social events 3,362 3,563
Direct charitable activity - Publicity and Advertising 805 829
Direct charitable activity - Leadership Training 595 924
──────── ────────
19,933 23,697
──────── ────────
Evangelism and Donations
Activities undertaken directly
Direct charitable activity - Welfare 2,135 1,403
─────── ───────
Stewardship and Donations
Activities undertaken directly
Direct charitable activity - Donation to charitable organisation 244 766
Direct charitable activity - Hospitality 4,835 7,262
Direct charitable activity - Musical and Sound Team 705 1,050
─────── ───────
5,784 9,078
─────── ───────
Governance costs
Governance costs - accountancy fees 600 600
Governance costs - other finance costs 51 13
──── ────
651 613
──── ────
──────── ────────
Expenditure on charitable activities 28,503 34,791
════════ ════════

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