YOUTH EMPOWERMENT MINISTRY
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31[st] December 2025
CHARITY NUMBER: 1177358
Table Of Contents
Legal & Administrative Details.….…………………………………………… 1 Trustees’ Report …………………………………………………………………… 2 Independent Examiner’s Report …………………………………………….. 6 Financial Statements ………………..…………………………………………… 8
YOUTH EMPOWERMENT MINISTRY
LEGAL & ADMINISTRATIVE DETAILS
YEAR ENDED 31 December 2025
ADDRESS FOR CORRESPONDENCE
EAST WING CASTLE HOUSE DAWSON ROAD MILTON KEYNES MK1 1QT
REGISTERED CHARITY NUMBER
1177358
GOVERNING DOCUMENT
CONSTITUTION ADOPTED 02/01/2017
TRUSTEES/ DIRECTORS
HANNAH KUMI SELORM DAVID AKAKPO CSILLA NOEMI LARBIE
PRINCIPAL BANKERS
INDEPENDENT EXAMINER
DKA ACCOUNTING LTD EAST WING CASTLE HOUSE DAWSON ROAD MILTON KEYNES MK1 1QT
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TRUSTEES’ REPORT
The trustees are pleased to present their report for the year ended 31st December 2025 for the charity Youth Empowerment Ministry with charity number 1177358.
The Trustees of the charity are:
HANNAH KUMI SELORM DAVID AKAKPO CSILLA NOEMI LARBIE
The principal address of the charity is:
East Wing Castle House Dawson Road Milton Keynes MK1 1QT
Reporting Period: January 2025 – December 2025
Organisational Overview
Youth Empowerment Ministry (YEM) is a charitable organisation established to support vulnerable individuals and communities through targeted interventions in education, skills development, and economic empowerment. The organisation operates with the objective of reducing poverty, promoting self-reliance, and improving long-term social and economic outcomes for disadvantaged groups, including persons with disabilities, young people, orphans, and widows with dependent children.
Governance and Financial Oversight
During the reporting period, YEM ensured that all funds were allocated in line with its charitable objectives and approved activities. Decisions relating to beneficiary selection and expenditure were guided by assessed need, vulnerability criteria, and potential for sustainable impact. Records of expenditure were maintained, and funds were disbursed specifically for programme delivery rather than administrative or personal gain. The organisation prioritised direct beneficiary support, ensuring that financial resources were used efficiently to maximise social impact.
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Summary of Programme Expenditure
Between January 2025 and December 2025, YEM disbursed funds across four key programme areas:
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£8,000 to support persons with disabilities through skills development and incomegenerating activities
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£7,000 to support young people with tuition fees at secondary and tertiary education levels
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£4,000 to support orphans with school fees and essential food items
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£5,000 to support widows with young children through income-generating initiatives
Each programme was designed to address immediate needs while contributing to longer-term independence and resilience.
Support for Persons with Disabilities
YEM allocated £8,000 to support eight (8) persons with disabilities . The purpose of this programme was to reduce economic dependency and promote inclusion by enabling beneficiaries to engage in skilled or self-employed work.
Support provided included:
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The purchase of a shoe sewing machine for one beneficiary to support vocational shoe-making;
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Provision of hairdressing equipment for three (3) beneficiaries , enabling them to operate small hairdressing businesses; and
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Financial and material assistance to establish small trading businesses for four (4) beneficiaries .
This intervention focused on practical tools and equipment rather than cash handouts, ensuring that beneficiaries were equipped to generate sustainable income. The programme contributed to improved self-esteem, financial independence, and reduced reliance on external aid.
Educational Support for Young People
An amount of £7,000 was spent supporting twenty (20) young people with the payment of tuition fees across secondary and tertiary education .
The objective of this programme was to remove financial barriers to education for young people from low-income backgrounds. By supporting access to education, YEM aimed to improve long-term employment prospects, reduce vulnerability to poverty, and contribute to human capital development.
Tuition support was provided directly toward educational costs, ensuring that funds were used strictly for their intended purpose. Beneficiaries were selected based on financial need and commitment to continuing education.
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Support for Orphans
YEM allocated £4,000 to support ten (10) orphans during the reporting period. This support covered:
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School fees , ensuring continued access to education; and
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Food items , contributing to basic nutrition and wellbeing.
This programme addressed both educational continuity and immediate welfare needs. By supporting schooling alongside nutrition, YEM aimed to provide a stable foundation for vulnerable children, recognising that educational outcomes are closely linked to basic living conditions.
Support for Widows with Young Children
YEM disbursed GHS 5,000 to support 5 widows with young children . The purpose of this intervention was to empower widowed caregivers to generate income and support their households independently.
Funds were used to assist beneficiaries in establishing or strengthening small incomegenerating activities. This enabled widows to contribute toward:
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Their children’s school fees;
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Daily household upkeep; and
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Improved financial stability.
This programme recognised the heightened vulnerability of widows with dependent children and sought to promote dignity, self-sufficiency, and long-term resilience rather than shortterm relief alone.
Impact and Outcomes
Across all programme areas, YEM’s interventions contributed to measurable social outcomes, including:
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Improved income-generation capacity among persons with disabilities and widows;
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Increased access to education for young people and orphans;
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Enhanced household stability and wellbeing for vulnerable families; and
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• Reduced dependency through skills-based and empowerment-focused support.
While YEM operates on a modest financial scale, the targeted nature of its interventions ensured that funds delivered direct and meaningful benefits to beneficiaries.
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Compliance and Accountability Statement
YEM confirms that all funds during the reporting period were applied in furtherance of its charitable objectives. No funds were used for personal benefit, and expenditure was consistent with the organisation’s mission and governance framework. The organisation remains committed to maintaining appropriate records, cooperating with regulatory oversight, and continuously improving its monitoring and evaluation practices.
Conclusion
Between January 2025 and December 2025, Youth Empowerment Ministry (YEM) demonstrated responsible stewardship of charitable funds through targeted, needs-based interventions. The organisation’s activities aligned with its stated objectives of empowerment, education, and poverty reduction. YEM remains committed to transparency, regulatory compliance, and the continued delivery of impactful programmes that support vulnerable individuals and communities.
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INDEPENDENT EXAMINER’S REPORT
Financial Review
The income of the charity was £70,069 for the period. The charity is also well positioned to manage its costs effectively.
Reserve Policy
It is the policy of the charity to maintain unrestricted funds. These are the reserves of the organisation and equivalent to 3 months of unrestricted expenditure. The aim is to ensure there is adequate funds to cover any emergency expenditure that may arise. They will seek to maintain this level throughout the year.
Risk Management
The charity has assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity and are satisfied that systems are in place to mitigate exposure to major risks.
Trustee Responsibilities
Under the Charities Act 2011, the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:
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Select suitable accounting policies and apply them consistently.
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Make judgements and estimates that are reasonable and prudent.
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State whether the applicable accounting standards have been followed.
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Prepare financial statements on an ongoing basis.
They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011.They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.
This report of the charity for the year ended 31[st] December 2025 relates to the Receipts and Payment Account.
Respective responsibilities of Trustees and examiner
The charity’s Trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the Act) and that an independent examination is needed. It is my responsibility to:
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examine the accounts (under section 43 of the Act)
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follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act); and
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state whether particular matters have come to my attention.
Basis of the independent examiner’s statement
My examination included a review of the accounting records kept by the charity. It included consideration of any unusual items or disclosures in the accounts and seeking explanation 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 I do not express an audit opinion on the accounts.
Independent Examiner’s statement
In the course of my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that, in any material respect, the Trustees have not met the requirements to ensure that:
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proper accounts records are kept in accordance with section 41 of the Act; and
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accounts are prepared which agree with the accounting records and comply with the account requirements of the Act; or
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to which in my opinion attention should be drawn in order to enable proper understanding of the accounts to be reached.
Edward Sarpong IFA (MiP), ICAG, MBA (Fin), Bcom (Acct) DKA Accounting Ltd
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YOUTH EMPOWERMENT MINISTRY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Note Incoming resources from Generated funds Donations 1 Investment income Other Income 2 Total Incoming resources Resources expended in furtherance of charity objectives Charitable activities 3 Other 4 Total Resources Expended Net movement in funds |
UNRESTRICTED FUNDS £ 70,069 - - 70,069 38,789 - 38,789 31,280 |
2025 2024 £ £ 70,069 23,211 - - - - 70,069 23,211 38,789 19,437 - - 38,789 19,437 31,280 3,774 |
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The above funds are all classed as to purpose.
All movements of funds and all recognised gains and losses are included above.
The notes on the accounts form part of these accounts.
The receipts and payment accounts was approved on 24/Feb/2026
SIGNED ON BEHALF OF THE BOARD BY:
NAME: HANNAH KUMI STATUS CHAIR OF TRUSTEES
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YOUTH EMPOWERMENT MINISTRY
BALANCE SHEET AT 31 DECEMBER 2025
| ASSETS Fixed Asset Tangible assets Motor Vehicles Total Tangible assets Non-Current Assets Debtors Loan Total Non-Current Assets Cash at bank and in hand Cash Donations Cash on hand Total Cash at bank and in hand Net current assets Net current assets (liabilities) Total assets less current liabilities Creditors: amounts falling due after more than one year Loan Other Creditor Total Creditors: amounts falling due after more than one year Total net assets (liabilities) Charity funds Opening Balance Equity Retained Earnings Surplus/(Deficit) Total Charity funds The receipts and payment accounts was approved on SIGNED ON BEHALF OF THE BOARD BY: |
2025 2024 £ £ - - - - 1,000 2,666 - - 1,000 2,666 - - 21,306 15,121 21,306 15,121 21,306 15,121 21,306 15,121 22,306 17,787 - - 26,761 |
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| - 26,761 22,306 (8,974) - - (8,974) (12,748) 31,280 3,774 22,306 (8,974) 24/Feb/2026 |
NAME: HANNAH KUMI STATUS CHAIR OF TRUSTEES
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YOUTH EMPOWERMENT MINISTRY
DETAILED INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Incoming resources from Generated funds Charity Works 1 Gift Aid 2 Other Income Total Income Resources expended in furtherance of charity objectives 3 Charitable activities (Donations) Legal and Professional Fees Office/General Administrative Expenses Travel and Accommodation Net Surplus for the year |
UNRESTRICTED FUNDS 2025 2024 £ £ £ 70,069 70,069 23,211 - - - - - - 70,069 70,069 23,211 35,731 35,731 18,037 2,700 2,700 1,400 172 172 - 186 186 - 38,789 38,789 19,437 31,280 31,280 3,774 31,280 31,280 3,774 |
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