2024-12-31-accounts - Soteria City International Gospel Church

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Charity no 1177828

Soteria City International Gospel Church

Annual Accounts

1 Jan 2024 - 31 Dec 2024

Prepared by DTT Consultancy Ltd

Soteria City International Gospel Church

REFERENCES AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTESS AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees	Victoria Somina Whyte
	Kufre Levi Ayara Rev
	Frank Abu
	Ebere Ayara
Minister In Charge	Kufre Levi Ayara Rev
Charity registration no	1177828
Principal office	13 Godfrey Street
	Netherfield
	Nottingham
	NG4 2JH
Independent Examiner	Tunji Ogedengbe
	36 Daffodil Close
	Hatfield
	AL10 9FF
Bankers	National Westminster Bank PLC

Soteria City International Gospel Church

TRUSTEES' REPORTS FOR THE YEAR ENDED 31ST DECEMBER 2024

The Trustees present their annual report together with the financial statements of Soteria City International Gospel Church (the charity) for the ended 31st December 2024

The Trustees confirm that the annual report and financial statements of the charity comply with the current statutory

requirements, the requirements of the charity's governing document and the provisions of the

Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2005.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. CONSTITUTION

The CIO - FOUNDATION Registered 05 Apr 2018 as amended on 10 Dec 2019

b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

under

the terms of the Trust deed.

c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES

with the

powers and responsibilities of the Trustees.

d. ORGANISATIONAL STRUCTURE AND DECISION MAKING

administration

of the church is managed by the parish pastor and volunteers.

e. RISK MANAGEMENT

The Trustees have assessed the major risks to which the charity is exposed, in particular those relate operations and finances of the charity, and are satisfied that systems and procedures are in place to our exposure to the major risks.

f. GRANT MAKING POLICY

The church supports other charities and missionary that shares its objects in advancement of Christia and relief of poverty. The church gives occasional grants to congregational members who are in need

Soteria City International Gospel Church

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

OBJECTIVES AND ACTIVITIES

a. POLICIES AND OBJECTIVES

The objectives of the church are:

To Advance the Christian Faith in accordance with the statement of beliefs in such ways as the trustees from time to

time may think fit.

Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission’s general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.

b. STRATEGIES FOR ACHIEVING OBJECTIVES

The church has adopted the following strategies for achieving the above objectives:

organisation of seminars and events to address issues of relevance to the relief of poverty and provision of care and support for the needy as appropriate;
planting of churches; and
support for other charities and events with similar objectives.
social action initiatives in the community

c. ACTIVITIES FOR ACHIEVING OBJECTIVES

The main activities of the church are as follows:

Sunday service
Sunday school for all ages of children
Weekly night Bible Studies and house fellowships at various centres

d. VOLUNTEER MANAGEMENT

The church is grateful for the unstinting efforts of its volunteers who are involved in service provision, office work and administration.

e. INVESTMENT POLICY AND PERFORMANCE

The trustees have decided that at present, funds should be retained in bank. Any change in such banking should be agreed by the board. As far as possible, funds will be retained in interest bearing accounts.

f. VULNERABLE BENEFICIARIES

The church works with vulnerable groups including children and make sure users are safe and protected from harm. Volunteers, employees and trustees have the right checks and assessments before they can work with a church. Find out how charities can protect their users. Safeguards are in place to protect vulnerable people from abuse, and prevent abuse happening in the first place.

g. CONFLICT OF INTERESTS

No trustee is in a position where their duty as a trustee will be conflict with any personal interest they may have

h. COMPLAINTS HANDLING

We are committed to ensuring that people have all necessary support required to make a complaint. Complaints are accepted verbally or in writing, and can be formal or informal.

Anyone wishing to make a complaint will be provided with a Complaints Handling Statement, which summarises how a complaint about our service can be made.

Soteria City International Gospel Church

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

ACHIEVEMENTS AND PERFORMANCE

REVIEW OF ACTIVITIES

The church undertook the following activities:

Empowering young people on musical instruments and singing: fully setting up musical instruments training classes to help interested members of the community develop their innate skills on instruments such as;
Feeding and supporting those in need in the community.
Ministering to children and keeping them busy with activities for one week of their holidays
Organising Health talk seminars for men and women over aged 40th
Provision of transportation to and from place of worship for disadvantaged members of the community.
Jointly organising seminars with other charities on effective parenting strategies and techniques for members of the community

FINANCIAL REVIEW

Members of the church have been generous this year. The statement of the financial activities shows net asset stand at £10,443.

RESERVES POLICY

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the church should be 3 months of annual expenditure. At this level, the trustees feel that they would be able to continue the current activities of the church in the event of a significant

PRINCIPAL FUNDING

This is provided mainly through voluntary tithes and offerings by the church members.

Soteria City International Gospel Church

TRUSTEES' REPORTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

PLANS FOR THE FUTURE

FUTURE DEVELOPMENTS

Sort accommodation where we teach teens the morals of the society to ensure they do no go into anything negative
Continue with the musical instruments training classes to help interested members of the community develop their innate skills.
Start a school Homework Club for young people
Provide hygiene bank and food supply to the needy.
Provide support for accommodation.
Trainings on Parenting in the UK for people from overseas.
Managing stress for adults, Coping with peer pressure for youths.
Skills training for the unemployed.
Employability skills training for the unemployed.
We’re looking at acquiring Portakabins to start a soup kitchen to assist the disadvantaged in the community.
We are setting out our plans to start up faith centres in the nearby towns of Gainsborough and Newark.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make judgments and estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any material explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees on 18th October 2025 and signed on their behalf, by:

…………………………………………………..

Ebere Ayara

Page 1

Soteria City International Gospel Church

INDEPENDENT EXAMINNERS REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024

I report on the financial statements of Soteria City International Gospel Church for the year ended 31 December 2024 which comprise the statement of financial activities, the balance sheet, and the related notes. These financial statements have been prepared under the historical cost convention and the accounting policies set

Respective responsibilities of trustees and independent examiner

As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act),as amended by s.28 of the Charities Act 2006 does not apply. It is my responsibility to examine accounts under section 43 of the Act, as amended, to follow procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, as amended, whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charities Commissioners. 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

Independent examiner's statement

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

(i) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 41 of the Act; and
to prepare accounts which accord with the accounting records and to comply with the accounting of the Act have not been met; or
(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Tunji Ogedengbe 36 Daffodil Close Hatfield AL10 9FF

18th October 2025

	Soteria City International Gospel Church	Soteria City International Gospel Church	Soteria City International Gospel Church	Soteria City International Gospel Church	Soteria City International Gospel Church	1177828
	Annualaccountsforthe period
	Period start date	1st Nov 2023	To	Period end date	31st Oct 2024

Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) g generated funds Voluntary income S01 Activities for generating funds S02 Grant S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Grant S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds Prior Year Adjustment *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-	-
		12,376	-	-	12,376	12,033
		-	-	-	-	-
		19,942	-	-	19,942
		-	-	-	-	-
		-	-	-	-	-
		32,318	-	-	32,318	12,033

		10,630	-	-	10,630	8,107
		-	-	-	-
		19,942	-	-	19,942
		-	-	-	-
		1,136	-	-	1,136	2,823
		200	-	-	200	200
		-	-	-	-
		31,908	-	-	31,908	11,130
		410	-	-	410	903
		-	-	-	-	-
		410	-	-	410	903

		-	-	-	-	-
			-	-	-	-
		410	-	-	410	903
		1,106	-	-	1,106	203
		1,516	-	-	1,516	1,106

Page 2

Soteria City International Gospel Church

Section B Balance sheet as at 31st Oct 2024

Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
368	-	-	368
-	-	-	-	-
-	-	-	-	-
368	-	-	368

-	-	-	-
-	-	-	-
	-	-	-
1,349	-	-	1,349
1,349	-	-	1,349

200	-	-	200

1,149	-	-	1,149

1,516	-	-	1,516

-	-	-	-
-	-	-	-

1,516	-	-	1,516

1,516			1,516
			-
	-		-
		-	-

1,516	-	-	1,516

Date of approval Print Name Signature
		Ebere Ayara		18-Oct-25

Page 3

Soteria City International Gospel Church

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); • and with the Charities Act 1993.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:

 if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

 if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Fi** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any i l R ti St d d f S ll E t i (FRSSE)” changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year .

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

Page 4

Soteria City International Gospel Church

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING

These are included in the Statement of Financial Activities (SoFA) when: Grants and donations are only included in the SoFA when the charity has unconditional Grants and donations entitlement to the resources. Tax reclaims on donations Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to and gifts which they relate. Contractual income and This is only included in the SoFA once the related goods or services have been delivered. performance related grants Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the Gifts in kind amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. Donated services and These are only included in incoming resources (with an equivalent amount in resources facilities expended) where the benefit to the charity is reasonably quantifiable, measurable and material . The value placed on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received is not included in the accounts but is described in the Volunteer help trustees’ annual report. Investment income This is included in the accounts when receivable. Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. EXPENDITURE AND LIABILITIES

Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

Page 5

Soteria City International Gospel Church

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year £ £	This year Last year £ £
Contribution byMembers	12,376	12,033
	-	-
Total	12,376	12,033

Main Grant	19,942	-
	-	-
	-	-
	-	-
	-	-
Total	19,942	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

Page 6

Soteria City International Gospel Church

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Grant	Analysis This year Last year £ £	Analysis This year Last year £ £	Analysis This year Last year £ £
	Travel	31	-
	Rent	2,655	4,150
	Motorvan Expenses	4,654	-
	Honorarium	2,011	-
	Stationeryandprinting	194	342
	Office Expense	-	600
	Music Equipment	572	540
	IT Cost	-	227
	Other	126	907
	Altar curtain	-	1,005
	Depreciation	123	-
	Multimedia	167	250
	Insurance	-	-
	Telephone	98	86
	Total	10,630	8,107

	Instrument Hire for the year keyboard, guitar, drum set, sound mixer, microphones, speakers, participant management software, music database software,camera, tripod,video transmitter, headphones	9,800	-
	VenueRental(40 appearances @ £50)	2,000	-
	Facilitators4@ £25 each for 40 appearances	4,003	-
	Marketing Costs	197	-
	Transportationcostsforyoung people due tolow income	300	-
	LearningMaterials	500	-
	ProjectManagersx 2 x£83.33x 12	2,000	-
	Refreshments	542	-
	Insuranceincluding coveringinstruments (Logistics)	300	-
	DBS Checks (Logistics)	300	-
	Total	19,942	-


Charitable activities Governance costs	Welfare	1,136	2,823
	Donation/Gift	-	-
	Total	1,136	2,823

	IndependentExamination	200	200
		-	-
	Total	200	200

Page 7

Soteria City International Gospel Church

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-
This year Last year £ £ Note 6 Details of certain items of expenditure 6.1 Trustee expenses *Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made* *to trustees or to third parties for expenses incurred by trustees. If no expenses were paid,* *please enter ‘None’ in the appropriate box(es).* Number of trustees who were paid expenses Nature of the expenses Total amount paid
			This year	Last year


			£	£

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor Independent examiner’s or auditors' fees for reporting on the accounts	This year £	Last year £
	200	200

Page 8

Soteria City International Gospel Church

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Church Office & Office Equipment £	Music Equipment £	Motor Vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
-	-	-	-	-	-
-	490	-	-	-	490
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	490	-	-	-	490
	-	-	-	-	-
	123	-	-	-	123
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	123	-	-	-	123

-	-	-	-	-
-	368	-	-	-	368

Page 9

Soteria City International Gospel Church

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
	-	-	-
-	-	-	-
	-	-	-
-	-	-	-
-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

12.1 Analysis of creditors

~~Amounts falling due~~ ~~within one year~~	~~Amounts falling due~~ ~~within one year~~	~~Amounts falling due after~~ ~~more than one year~~	~~Amounts falling due after~~ ~~more than one year~~
This year £	Last year £	This year £	Last year £
	-	-	-
	-	-	-
-	-	-	-
200	-	-	-
-	-	-	-
200	-	-	-

Page 10

Church Office & Office Equipment £	Music Equipment £	Motor Vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
-	-	-	-	-	-
-	490	-	-	-	490
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	490	-	-	-	490
	-	-	-	-	-
	123	-	-	-	123
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	123	-	-	-	123

-	-	-	-	-
-	368	-	-	-	368

Church Office & Office Equipment £	Music Equipment £	Motor Vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
-	-	-	-	-	-
-	490	-	-	-	490
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	490	-	-	-	490
	-	-	-	-	-
	123	-	-	-	123
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	123	-	-	-	123

-	-	-	-	-
-	368	-	-	-	368

Church Office & Office Equipment £	Music Equipment £	Motor Vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
-	-	-	-	-	-
-	490	-	-	-	490
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	490	-	-	-	490
	-	-	-	-	-
	123	-	-	-	123
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	123	-	-	-	123

-	-	-	-	-
-	368	-	-	-	368