## **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**<br>**Page**|**INDEX**<br>**Page**|
|---|---|
|Front Page<br>Index|1<br>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|



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## **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. 

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## **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: 

1. Select appropriate accounting policies and apply them consistently. 

2. Make judgements and estimates that are reasonable and prudent. 

3. Report whether applicable accounting standards have been followed. 

4. Prepare financial statements on a consistent basis. 

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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_ 

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## **TREE OF LIFE RESURRECTION MINISTRY** 

## **ACCOUNTS FOR THE YEAR ENDED 31st December 2025** 

## 1. Receipts & Payments Account (General Purpose Fund) 

|**Income receipts**|**2026**|||**2025**|£/2024|£/2024||£/2023|£/2023||£/2021|£/2021|£/202<br>0|£/202<br>0||£/<br>2019|£/2018|£/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**<br>**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<br>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<br>receipts/(payments) for<br>theyear||||**2520**|3224|||2146.00||||890||2394||978||-898|
||||||||||||||||||||
|Cash Funds brought<br>forward||**1264.35**|||4025|||3265||||4527||2133||1155||2053|
||||||||||||||||||||
|Cash Funds at the end<br>of theyear 2024||**795.85**|||1027|||3835||||5507||4527||2133||1155|
||||||||||||||||||||



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## **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**|**£/£/**<br>**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**<br>**Charity's Ownuse**|||||||||
|**Non-monetary Assets**<br>**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:<br>VERAHM. OTWOMA||||||||



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## **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. 

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