2025-12-31-accounts - Tree Of Life Resurrection Ministry

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TREE OF LIFE RESURRECTION MINISTRY

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

CHARITY NUMBER: 1177781

TREE OF LIFE RESURRECTION MINISTRY

(1)

98A WHITEHORSE ROAD CROYDON CR0 2JB

(2)

76 THE WOODLANDS LONDON SE19 3EH

INDEX Page	INDEX Page
Front Page Index	1 2
Trustee’s Report	3-4
Receipts and Payments Account 31 Dec. 2024	5
Statement of Assets and Liabilities	6
Notes on the Financial Statements	7&8

TREE OF LIFE RESURRECTION MINISTRY

TRUSTEES’ REPORT

YEAR ENDED 31ST DECEMBER 2025

The trustees are pleased to present their financial report for the year ended 31st December 2025 for the charity:

TREE OF LIFE RESURRECTION MINISTRY with charity number 1177781.

The Trustees of the charity are: Verah Otwoma

Cynthia Pryce

Susan Jacobs

Steve Akwesi Adjei Sabrina Tomlinson

Place of Worship: 76, The Woodlands, London, SE19 3EH ( Temporary out )

The principal charity address: 98A WHITEHORSE ROAD, CROYDON, CR0 2JB

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity governing document is a CIO – Foundation Constitution .The Charity is governed by a board on which the Trustees are represented. It meets regularly to review and plan activities and monitor the financial position.

OBJECTIVES AND ACTIVITIES

The objectives of the organisation are primarily the promotion of the Christian faith in accordance with the statement of beliefs for the benefit of the United Kingdom and other parts of the world as the Trustees may from time to time deem appropriate. The Trustees confirm that they have had due regard to the charity guidelines issued by the Charity Commission before deciding what activities the charity should undertake.

ACHIEVEMENTS AND PERFORMANCE

The organisation continued to hold regular church services for part of the year prior to the COVID-19 lockdown, when all meetings were held on an online Zoom platform, informing and educating individuals about the principles and teachings of the Christian faith. The organisation also continued to hold conferences on the Zoom platform throughout the year, which many people in and around the community had access to attend or join, depending on the conditions of the national lockdown. This has helped to reach out and help members of the community.

FINANCIAL REVIEW

The charity's income this year is just under £3,000. This is actually a smaller amount for this year for the charity and costs have been well managed over this period. The church (prayer group) is still in a good position to manage its costs. The main costs of the organisation have been the rent it uses for its meetings, support for some needy members, Zoom meetings and travel costs/allowances for the pastors to visit members who needed help, be it with baptisms, griefs, prayers, communion or for reaching to other part of the world to organised affiliated work and other urgent needs and so on.

Overall income receipts for the year ended 2025, the charity/church organisation received total income of £2,520, comprising £2,520 in donations. No interest income was received during the year.

Expenditure: Direct charitable expenditure for the year totalled £2,340, comprising: professional fees £300, web hosting costs £155, hall hire £577, welfare £259, advertisement costs £130, fuel and repair costs £300, church events £369 and bookkeeping costs £250. There was no expenditure on equipment, fixtures or fittings during the year.

Summary: Total receipts for 2025 were £2,520, against total expenditure of £2,340, resulting in a net surplus of £180 for the year.

RESERVES POLICY

The charity's policy is that unrestricted funds, i.e. the charity's reserves, should be approximately 3 months of unrestricted expenditure. However, this was not always the case and was sufficient during and after the 2020 struggles. This provides sufficient funds to cover any emergency expenditure that may arise from time to time. The charity has now repaid some of the money lend in previous years. The charity is has now started increasing level of its membership over the last two and, hopefully the level of income.

RISK MANAGEMENT

The Trustees have assessed all the major risks to which the charity is exposed, particularly those relating to the charity's operations and finances, and are satisfied that systems are in place to mitigate exposure to major risks where possible.

TRUSTEE RESPONSIBILITIES

Under the Charities Act 2011, the trustees are required to prepare a statement of accounts for each financial year which gives a true and fair view of the state of affairs of the church. They are required to:

Select appropriate accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.
Report whether applicable accounting standards have been followed.
Prepare financial statements on a consistent basis.

They are responsible for keeping proper records that disclose with reasonable accuracy at any time the Church's finances and for ensuring that those accounts comply with the Charities Act 2011; they are also responsible for safeguarding the Church's assets (if any) and for taking reasonable steps for the detection of fraud or other irregularities.

Approved by the Trustees on Saturday, 19[st] August 2025 and signed by: Verah Mmbone Otwoma

TREE OF LIFE RESURRECTION MINISTRY

ACCOUNTS FOR THE YEAR ENDED 31st December 2025

1. Receipts & Payments Account (General Purpose Fund)

Income receipts			2025	£/2024	£/2024	£/2023	£/2023	£/2021	£/2021	£/202 0	£/ 2019	£/2018

Donations			2520		3224	2146.00		£3,990.00		6827	7708	6251
Interest			0		0	0		0		0	0	0

Total receipts			2520		3224	2146.00		£3,990.00		6827	7708	6251



Direct Charitable Expenditures
Professional fees			300		2838		510		200	450	500	120
Web hostingcost			155		340		64		150	125	60	800
Hall Hire			577		775				1200	2900	4880	4000
Welfare			259		500		756		350	220	400	989
Advertisement costs			130		56		56			68	200	177
Fuel and repair cost			300		828		160		900	360	140	30
Church events			369		500		430			60	300	1033
Bookkeeping costs			250		309		25 0		300	250	250

		£2340			6137		1546		£3,100	4433	6730	7149
Other Expenditure
Equipment			Nil	Nil			Nil		Nil	Nil	Nil	Nil
Fixtures and fittings			Nil	Nil			Nil		Nil	Nil	Nil	Nil




			0	0			0		0	0	0	0
Totalpayments			2340	6137		1546			£3,100	4433	6730	7149

Net receipts/(payments) for theyear			2520	3224		2146.00			890	2394	978	-898

Cash Funds brought forward	1264.35			4025		3265			4527	2133	1155	2053

Cash Funds at the end of theyear 2024	795.85			1027		3835			5507	4527	2133	1155

TREE OF LIFE RESURRECTION MINISTRY

2 Statements of Assets and Liabilities at 31st December 2024 Monetary Assets

	Cash Funds Unrestricted Funds	Cash Funds Unrestricted Funds	Cash Funds Unrestricted Funds	Cash Funds Unrestricted Funds	Cash Funds Unrestricted Funds	Cash Funds Unrestricted Funds	Cash Funds Unrestricted Funds	Cash Funds Unrestricted Funds
		£/2025	£/£/ 2024	£/2023	£/2021	£2020	£/2019	£/2018

Cashat hand andinbank		795.85	1027	3835	4007.00	4527	2133	1155
Debtor/Creditor					-297.00	0	0	1500


Total Cash Funds		795.85	1027	3835	3710.00	4527	2133	2665



Assets Retained for the Charity's Ownuse
Non-monetary Assets and Liabilities
Musical Instruments		Nil	0	65	Nil	Nil	Nil	Nil
Equipment		Nil	Nil	Nil	Nil	303	303	303
Fixtures&Fittings		Nil	Nil	Nil	Nil	400	400	400

				703	0.0	703	703	703

Liabilities		Nil	Nil	Nil
Bookkeeping		250	309	250	300	250	250	250
NET ASSETS		795.85	1027	3835	3710.00	4980	2586	3118

	THESE ACCOUNTS WERE APPROVED BY THE TRUSTEES AND SIGNED BY: VERAHM. OTWOMA

TREE OF LIFE RESURRECTION MINISTRY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31st December 2025

ACCOUNTING POLICIES

Basis of Accounting

These accounts have been prepared on the receipts and payments basis with all revenue and expenses shown on a cash basis. Non-monetary assets are shown at estimates of the value at the end of the year.

Funds

The CIO has a general unrestricted fund that receives voluntary donations from attendants at the services.

The CIO has some outstanding guarantees towards third party, but not on the assets of the CIO.

Public Benefit

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or aims that are for public benefit. Details of how this is achieved are provided in the Trustees report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.