REGISTERED CHARITY NUMBER:1178224
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
PENTECOST FIRE RESTORATION CHURCH INT.
Joana Osafo-Amissah 165 Kings Head Hill Chingford London E4 7JG
PENTECOST FIRE RESTORATION CHURCH INT.
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Report of the Trust
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
Detailed Statement of Financial Activities
PENTECOST FIRE RESTORATION CHURCH INT.
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH
2025
The trustees present their report with the financial statements of the charity for the year ended 31 May 2024.
The trustees 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1178224
Principal address
24 Keats Close
Scotland Green Road
Enfield
EN3 4SF
Trustees
E A Bimpong
Ms R Osei-Wusu
Ms C Achiaa
Approved by order of the board of trustees on 27 December 2025 and signed on its behalf by:
E A Bimpong - Trustee
REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MAY 2024
INTRODUCTION: “ All this is from God, who reconciled us to himself through Christ and gave us the ministry of reconciliation: that God was reconciling the world to himself in Christ, not counting people’s sins against them. And he has committed to us the message of reconciliation” (2 Corinthians 5:18-19 NIV).
ACTIVITIES:
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➢ Conventions: The Christmas Convention was observed under the theme “I EYES HAVE SEEN YOUR SALVATION PREPARED FOR ALL NATIONS” (Luke 2:28:32) whereas the Easter Convention, themed, “INDEED I HAVE SEEN THE RISEN LORD” (John 20:17-18) transpired successfully as we witnessed an amazing encounter with the Lord, even by commemorating His birth, death and resurrection.
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➢ Retreats/Leadership Training: Officers and workers’ training were intensified and heightened for the edification of
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the saints. Some of the topics treated were “THERE WAS A MAN CALLED AND SENT BY GOD.” (John 1: 6-8 NIV) . “There was a man sent from God whose name was John. He came as a witness to testify concerning that light, so that through him all might believe. He himself was not the light; he came only as a witness to the light.”
MINISTRIES
All the ministries, performed incredibly in their various capacities. They treated topics gleaned from their syllabus and held other programmes and seminars which triggered members’ participation and interest in meetings.
CHALLENGE:
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We still face the problem of high cost of rent
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Permanent place of worship.
PROJECTIONS FOR NEXT YEAR:
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➢ Intensification of youth programmes
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➢ To purchase instrument for the church
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➢ Increase our offering to support the needy
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➢ Groom some of the youths to leadership.
CONCLUSION: Glory and honour be to the God Almighty who has done wondrous things. My profound gratitude to the Presbytery; workers and the entire church members for their spiritual and moral support, and their cooperation in diverse ways.
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
PENTECOST FIRE RESTORATION CHURCH INT.
Independent examiner's report to the trustees of Pentecost Fire Restoration Church Int.
I report to the charity trustees on my examination of the accounts of Pentecost Fire Restoration Church Int. (the Trust) for the
year ended 31 MARCH 2025.
Responsibilities and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
Joana Osafo-Amissah
165 Kings Head Hill
Chingford
London
E4 7JG
1 March 2025
PENTECOST FIRE RESTORATION CHURCH INT.
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
31.5.25 31.5.24 Unrestricted Total fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2,572 14,656 EXPENDITURE ON Charitable activities Charitable 1,696 15,445 NET INCOME/(EXPENDITURE) 876 (789) RECONCILIATION OF FUNDS Total funds brought forward (1,884) (1095) TOTAL FUNDS CARRIED FORWARD (1,008) (1,884)
PENTECOST FIRE RESTORATION CHURCH INT.
BALANCE SHEET
31 MARCH 2025 31.5.25 31.5.24 Unrestricted Total fund funds Notes £ £ CURRENT ASSETS Cash at bank 709 64 CREDITORS Amounts falling due within one year 4 (1,008) (1,884) NET CURRENT ASSETS/(LIABILITIES) (299) (1,820) TOTAL ASSETS LESS CURRENT LIABILITIES (299) (1,820) NET ASSETS (299) (1,820) FUNDS 5 Unrestricted funds (299) (1,820) TOTAL FUNDS (299) (1,820)
The financial statements were approved by the Board of Trustees and authorised for issue on 27 December 2025 and were signed
on its behalf by:
E A Bimpong - Trustee
PENTECOST FIRE RESTORATION CHURCH INT.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is
probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity
to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount
of the obligation can be measured reliably. 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.
Taxation
The charity is exempt from tax on its charitable activities.
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 particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over
the period of the lease.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended
31 May 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 May 2024.
PENTECOST FIRE RESTORATION CHURCH INT.
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 31.5.25 31.5.24 £ £ INCOME AND ENDOWMENTS Donations and legacies Donations 2,572 14,656 Tithes and offering…….. Total incoming resources 2,572 14,656 EXPENDITURE Charitable activities Rent of church premises 1199.2 5,100 Sundries 0 17 Ministry expenses 340 7,990 Website expenses 0 415 Zoom payment 156.88 1,000 Transportation 0 173 1696.08 14,695 Support costs Governance costs Accountancy and legal fees 0 750 Total resources expended 1696.08 15445 Net (expenditure)/income 876 (789)