2025-03-31-accounts

KINGDOM LIFE ASSEMBLIES OF GOD CHURCH

CHARITABLE COMPANY LIMITED BY GUARANTEE

RESIS TERED CHARITY NUMBER? 1173599” REGISTERED COMPANY NUMBER: 11903791

REPORT OF THE TRUSTEES AND STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2025 FOR KINGDOM LIFE ASSEMBLIES OF GOD CHURCH

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH CHARITABLE COMPANY LIMITED BY GUARANTEE

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TABLE OF CONTENTS

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH CHARITABLE COMPANY LIMITED BY GUARANTEE

LEGAL AND ADMINISTRATIVE INFORMATION

REGISTERED CHARITY NUMBER	REGISTERED CHARITY NUMBER	1173599
REGISTERED COMPANY NUMBER		11903791
REGISTERED OFFICE:		15 Old Brewery Close
		Aylesbury, Buckingham
		HP21 7SH
TRUSTEES		Mr. James Afrifa Frimpong—Chairman
		Mr. Richard Aning
		Miss Nana Yaa Frema
ACCOUNTANTS		The Strategy Corporation Limited
		Chartered Certified Accountants
		50 BadgersWay
		Buckingham
		MK18 7HL
BANKERS	.	HSBC Bank
		19 Midsummer Place
		P O Box 1888
		Milton Keynes
		Buckinghamshire
		MK93GB

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH CHARITABLE COMPANY LIMITED BY GUARANTEE

ANNUAL REPORT OF THE TRUSTEES FOR THE 12 MONTH PERIOD ENDED 31 MARCH 2025

"KINGDOM LIFE ASSEMBLIES OF GOD (KLASSAQG) is church in fellowship with Assemblies of God. Incorporated in Great Britain. Registered Charity No: 1173599. The Trustees of the charity present their report with the financial statements of the charity for the 12-month period from 1* April 2024 to 31° March 2025. The financial statements comply with the Charities Act 2011 and 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 United Kingdom and Republic of Ireland (Charities SORP FRS 102, update Bulletin 1).

STRUCTURE, GOVERNANCE AND MANAGEMENT

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Governing document

The charity is controlled by its governing document established in the Constitution of the Church.

Recruitment and appointment of new Trustees

The Trustees who held office during the financial year and at the date of this report are set out on page 3. The Trustees are elected by the church in accordance with the rules set out in the Constitution. The method of appointment of the Church Council is also set out in the Church Constitution. A new Trustee was appointed to replace another for the period under review.

Induction and training of new Trustees

Trustees must demonstrate strong ethical values towards the church. All new Trustees are given, inthe view of the Board of Trustees, sufficient training and have enough knowledge of their specific field(s) to understand the nature of the charity and fully comply with the charity's aims and objectives. They are required to participate in an orientation day to ensure they are aware of both their legal and professional responsibilities under charity and company law. Trustees are updated on the development of church activities on a regular basis.

Organisational structure

A three-member Board of Trustees is responsible for the strategic management and direction of the charity. The Board of Trustees and Council members have the responsibility of cooperating with the Reverend Minister in promoting the whole mission of the Church — pastoral, evangelistic, social, and ecumenical. The Trustees give their time on a voluntary and unpaid basis. The Church Council has wide responsibilities. It has several committees; each dealing with a particular aspect of church life. These committees, which include music/worship, events, outreach, welfare, and finance, are accountable to and regularly report back to the Board of Trustees and Church Council.

Risk 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 reasonable assurance against fraud and error. The Trustees and the spiritual leadership are aware of the major risks facing the charity and have policies in place to manage them. They review these policies and ensure they are well documented and up to date. This is done through discussions at trustee meetings to ensure comprehensive planning is in place to mitigate any identified risk. The trustees have a risk management strategy which comprises: ° regular financial review to ensure the continuity of charitable activities; ° ensuring all equipment are in good condition and safe for use; ° Competence based training for volunteers and trustees; ° liability insurance; ° Monitoring of new legislative requirements; ° Policies and procedures for children and vulnerable adults’ protection; ° Health and safety risks

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH

CHARITABLE COMPANY LIMITED BY GUARANTEE

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OBJECTIVES AND ACTIVITIES

Objectives and Purposes

In accordance with its governing document, Kingdom Life Assemblies of God Church is committed to enabling as many people as possible to worship at our church and to become part of our community. The trustees and the church council maintain an overview of worship throughout the church and constantly seek ideas on how our services can involve the diverse population and groups that live within our church and the community. Our services and worship put faith into practice through prayer and Bible studies, music and ordinances.

When planning our activities for the year, the Board of Trustees has considered the Charity Commission’s guidance on public benefit, and particularly the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our church community through:

• e Worship and Prayer, learning about the Gospel, and developing their knowledge and trust in Jesus.

• e Provision of pastoral care for pastors.

• e Missionary and outreach work. e Education and training

The Trustees are aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and have regard to that guidance in their administration of the charity. The Trustees believe that this report provides evidence of the public benefit of the charity's work for the 12 months to 31%t March 2025.

ACTIVITIES AND PERFORMANCE

Charitable activities .«

Worship and Prayer

Kingdom Life Assemblies of God Church continues to offer a range of services during the week and over the course of the year. The church and the community find these services beneficial, which promote their spiritual growth.

Education, Missions and Evangelism

Kingdom Life Assemblies of God Church continues to educate and to help those in need, and members are encouraged to take learning opportunities to facilitate their growth.

Outreach — Missions and Evangelism

Kingdom Life Assemblies of God Church has partnered with Churches in England and Africa to propagate the gospel. In the UK, media and personal evangelism have reached many people for Christ.

Pastoral Care

Pastoral visits were made to as many people as were willing to access this service. Counselling demand was again high this year as more people reached out for effective counselling.

Volunteers

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH

CHARITABLE COMPANY LIMITED BY GUARANTEE

In this financial year, KLASSAOG has continued to rely on volunteers to meet the needs of its members and the public. Without this support, KLASSAOG would have had to incur significant staff costs. The charity’s ’ workers include administrative staff, gospel musicians, Sunday school teachers, deacons, ushers, and the technical team, all of whom volunteer their services without pay. It is difficult to quantify this in our — financial statements; however, we are aware that this would be a high cost to the charity if all volunteers were paid for their services. The Trustees of the charity would like to express their ongoing appreciation to all valued members of the various departments in the church for their valuable contribution to keeping the church operational.

Future

The medium/long-term aims of the charity are outlined below:

The Trustees are keen to expand the charity’s activities to other parts of the UK and have a medium to long-term goal of planting a new church in Milton Keynes, which has been established since August 2019, as well as in Hinckley, Leicestershire. This is predicated on finding a suitable facility that can be used as a church building.

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Secondly, we are also planning to acquire a permanent place of worship for the church and are working towards achieving this goal within the next five years. This will enable us to provide additional charitable services to the community and further meet the charity's objectives.

Internal and external factors

The Trustees have madea full assessment of the internal and external factors that may affect these financial statements and do not consider that any additional material items need to be reported to arrive at a true and fair understanding of them.

FINANCIAL REVIEW

Financial Performance

Total income generated during the year was £91,462 (2024: £90,826) a year-on-year increase of 1%, mainly driven by an increase in income from donations.

Total expenditure incurred on charitable activities was £ 92,438 (2024: £104,827), which represents 101% (2024: 115%) of income generated. This expenditure comprises ministry costs, support costs including depreciation, insurance, vehicle, and other operational expenses.

Costs incurred on charitable activities directly undertaken were £ 79,589 (2024: £90,588), which represents 86% of total expenditure (2024: 86%) and a year-on-year decrease of £10,999. Support costs incurred were £ 12,849 (2024: £14,240)

Total net movement in funds for the year was therefore a deficit of £976 (2024: deficit £14,002) related to unrestricted activities.

Total funds carried forward on 31° March 2025 is a deficit of £11,141 (2024: £10,165).

Restricted Fund

There were no restricted funds during the period of review (2024: nil)

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH CHARITABLE COMPANY LIMITED BY GUARANTEE a Reserves policy

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It is KLASSAOG’s policy that unrestricted funds not presently committed or invested should be maintained at the level equivalent to two months’ expenditure for KLASSAOG to continue pursuing its activities should there be a period of reduced income. The Trustees acknowledge that with unrestricted funds carried forward being in deficit, it doesn’t meet this policy and are working hard to increase the charity’s income to meet all expenses and subsequently build up a reserve balance in line with the policy.

Investment policy and objectives

Under the Memorandum and Articles of Association, the Trustees have the powers to invest in any way the Trustees deem fit and to direct the sale or transposition of any such investments, and to expend the proceeds of any such sale in furtherance of the objects of the Charity. For the period under review, the Trustees did not undertake any such investments, but funds that are not immediately needed may be invested in short-term deposits.

Overall, the charity has experienced another blessed and fulfilling year and expects to exceed its performance next year.

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH CHARITABLE COMPANY LIMITED BY GUARANTEE Tl

STATEMENT OF TRUSTEES RESPONSIBILITIES

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in. accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the situation of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing those financial statements, the Trustees are required to

• Select suitable accounting policies and then apply them consistently.

• Observe the methods and principles in the Charity SORP.

• Make judgements and estimates that are reasonable and prudent.

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the company.

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH

CHARITABLE COMPANY LIMITED BY GUARANTEE

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF KINGDOM LIFE ASSEMBLIES OF GOD

| report on the financial statements of the charity for the 12 months 1st April 2024 to 315* March 2025, which are set out on pages 10 to 15,

Respective responsibilities of Trustees and the examiner

The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. | am qualified to undertake the examination by being a qualified Fellow and Practising Member of the Association of Chartered Certified Accountants. The charity’s gross income, however, does not exceed £250,000.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

1. Examine the accounts under section 145 of the Charities Act; ‘ 2. To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and

2. To state whether matters have come to my attention.

Basis of the independent examiner’s report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes 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 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 no opinion is given as to whether the accounts present a ‘true and fair view’, and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

1. Which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with section 131 of the Charities Act; and

3. o to prepare accounts which accord with the accounting records, comply with the accounting requirements and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or

4. Which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

JAY Clarke, FCCA MBA BA The Strategy Corporation Chartered Certified Accountants and Management Consultants

50 Badgers Way

Buckingham Buckinghamshire MK18 7HL

31 December 2025

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CHARITABLE COMPANY LIMITED BY GUARANTEE

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH

eee STATEMENT OF FINANCIAL ACTIVITIES FOR THE 12 MONTH PERIOD ENDED 31 MARCH 2025

		2025	2025	2025	2024
	Notes	£	£	£	£
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
INCOME FROM:
Donations and Legacies	2	91,462	-	91,462	90,826
TOTAL		91,462 91,462 TE			90,826 —eeeeee
EXPENDITURE ON:
Charitable Activities	3	92,438	>	92,438	104,827
TOTAL		92,438		92,438	104,827
Net income/(expenditure)		(976)	-	(976)	(14,002)
Net movement in funds		(976)		(976)	(14,002)
Reconciliation of Funds
Total funds brought forward	8	(10,165)		(10,165)	3,837
Total fundscarried forward		(11,141) (11,141) (10,165) SS—aqa_“"aea—————————————————_CO——————————

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

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH CHARITABLE COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025

	Notes		2025			2024
				£
Fixed Assets
Tangible Assets	5		6,794			7,062
Current Assets
Debtors		-			-
Cash at Bank and in hand		20,420			26,295
		20,420			26,295
Creditors: Amounts falling due within one year	6	(1,991)			(1,530)
Net Current Assets/(liabilities)			18,429			24,765
Total assets less current liabilities			25,223			31,827
Creditors:Amounts falling due afteroneyear	7		(36,365)			(41,992)
NETASSETS			(11,141)			(10,165)
Funds ofthe charity
Restricted Funds	8		-			-
Unrestricted Funds	8		(11,141)			(10,165)
TOTALFUNDS =			(11,141)			(10,165)

The notes on pages 12 to 15 form part of these accounts

Approved by the Board of Trustees on 31* January 2026 and

Signed on their behalf by

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James Afrifa Frimpong
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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH CHARITABLE COMPANY LIMITED BY GUARANTEE ch faethe enc sett CN rrr

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NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

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(a) Basis of Accounting

The financial statements have been prepared under the historical cost convention, and in accordance with the requirements of Accounting and Reporting by Charities - the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 102, update Bulletin 1).

(b) Income

Income is included on the SoFA when the charity becomes legally entitled to the resources; and the monetary value can be measured with sufficient reliability.

(c) Expenditure

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.

(d) Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the _ lease term, whichever is the shorter: Fittings & Equipment:

• (a) Computer Equipment - 33.3% on cost

• (b) Technical Equipment — 20% on cost

• (c) Furniture and Fixtures — 20% on cost

• (d) Motor Vehicles — 20% on cost

(e) Stocks

Stocks are valued at the lower of cost and net realisable value, after allowing for obsolete and slow-moving items.

• (f) Taxation

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

(g) 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 restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.

(h) Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the Trustees’ annual report.

(j) Going Concern

The accounts have been prepared on the Going Concern basis and the Trustees are not aware of any reason why this does not apply.

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH

CHARITABLE COMPANY LIMITED BY GUARANTEE

2. ANALYSIS OF DONATIONS AND LEGACIES

	Unrestricted	—_Restricted
	Funds	Funds	Total 2025		Total 2024
	£	£	£		£
Donations	8,411		8,411		13,486
GiftAid Receipts	18,856		18,856		17,692
Tithes/Offerings	64,195		64,195		59,647
	91,462	-	91,462		90,826
3. ANALYSIS OF EXPENDITURE	ON CHARITABLE ACTIVITIES
	Activities
	undertaken	Support				.
	directly	Costs	Total 2025		Total 2024
	£	£	£		£
Welfare Evangelism and Special Events	も 3,713 2,764		3,713 2,764		缶 10,282 1,500
Conferences and Meetings	5,202		5,202		6,641
Ministry expenses Operational expenses	53,546 14,363		53,546 14,363	"	50,570 21,595
Vehicle expenses			-		2,690
Depreciation Expense		2,318	2,318		3,226
Professional Fees		991	991		1,000
Insurance		6,674	6,674		4,652
Telephone & Internet ,		2,021	2,021		1,785
BankCharges		229	229		290
Interest		615	615		596
	79,589	12,849	92,438		104,827

3. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

4. GOVERNANCE COSTS

These are costs associated with the governance arrangements of the charity which relate to the general running of the charity. The costs will normally include internal and external audit, legal advice for Trustees and costs associated with constitutional and statutory requirements and any other costs associated with the strategic as opposed to day-to-day management of the charity’s activities. No governance costs were incurred during the year (2024: nil)

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH CHARITABLE COMPANY LIMITED BY GUARANTEE

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4.1 Trustees and Related Parties ’ Other than Trustees who also act as key management personnel, no payments or re-imbursements for out-of-pocket expenses were made to Trustees or other third parties during the year (2024: nil)

Under this financial year, there has not been any remuneration incurred to any Trustee or their family members. The Charity has however benefited significantly from Trustees and their contributions to the charity. All Trustees and their family contribute through tithing and offerings and regular donations.

4.2 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Key management personnel are those deemed to be those having authority and responsibility, delegated to them by the trustees, for planning, directing, and controlling the activities of the church. During the year this was Pastor James Afrifa Frimpong.

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Remuneration and expenses for Rev. Afrifa Frimpong in this capacity was as follows:

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|||| |---|---|---| |2025|2024| |£|£| |Remuneration|12,500|12,000|

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4.3 Fees for examination or audit of the accounts Total paid and accrued in the accounts for the statutory external scrutiny of accounts or other services provided by the independent examiner was £1,091 (2024: £900)

5. FIXED ASSETS

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||||||||| |---|---|---|---|---|---|---|---| |Fixtures, fittings|Motor|Computer| |and equipment|Vehicles|equipment|Total| |Cost|or|valuation|;|£|£|£|£| |At the|beginning of the year|7,341|3,429|4,474|15,244| |Additions|2,051|2,051| |At end|of the|year|9,392|3,429|4,474|17,295| |Depreciation|and|impairments| |At|beginning of the|year|2,714|1,394|4,075|8,183| |Disposals|-| |Depreciation|1,427|648|243|2,318| |At end|of the year|4,140|2,042|4,319|10,501| |Net|book|value| |Net book value|at the|beginning of the year|4,628|2,036|399|7,062| |Net book value|at the end of the year|5,252|1,387|155|6,794|

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KINGDOM LIFE ASSEMBLIES OF GOD CHURCH

CHARITABLE COMPANY LIMITED BY GUARANTEE

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

	2025	2024
	£	£
Trade Payables	900	530
Accruals	1,091	1,000
	1,991	1,530

7. CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR

				2025	2024
				£	£
Long	term	creditors	(BBL)	36,365	41,992
				36,365	41,992

8. ANALYSIS OF CHARITABLE FUNDS

Analysis of movements in Funds — Current year

		Balance			Transfer	Balance
FUNDS		1Apr2024	Income	Expenditure	between	31Mar2025
		£	£	£	£	£
Restricted:		a	”	;		.
Unrestricted: General funds		(10,165)	91,462	(92,438)		(11,141)
TotalFunds	:	10,165	91,462	(92,438)	:	(11,141)

Analysis of movements in Funds - Previous year

	Balance			between	Balance
FUNDS	1Apr2023	Income	Expenditure	funds	31Mar2024
	£	£	£	£	£
Restricted:	.	-	-		-
Unrestricted: General funds	3,837	90,826	(104,827)		(10,165)
TotalFunds	3,837	90,826	(104,827)	-	(10,165)

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