**REGISTERED CHARITY NUMBER:1178224** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** ## **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 2026** **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** ## **2026** 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 31 March 2026 and signed on its behalf by: E A Bimpong - Trustee **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2026** **INTRODUCTION:** “ _**Then shall the righteous shine forth as the sun in the kingdom of their Father. Who has ears to hear, let him hear.”**_ (Matthew 13:43). ## **ACTIVITIES** - ➢ **Conventions:** The Christmas Convention was observed under the theme, **“Unto us a child is born”.** “For unto us a child is born, unto us a son is given; and the government shall be upon his shoulder: and his name shall be called Wonderful, Counsellor, Mighty God, Everlasting Father, Prince of peace.” (Isaiah 9:6) whereas the Easter Convention, themed, **“That I might live to God”** (Galatians 2:19) transpired successfully as we witnessed an amazing encounter with the Lord, even by commemorating His birth, death and resurrection. - ➢ **Retreats/Leadership Training:** Officers and workers’ training were intensified and heightened for the edification of the saints. Some of the topics treated were _“LET YOUR EAR BE ATTENTIVE TO OUR PRAYER.” (Nehemiah 1: 6 NIV)_ . “Let your ear be attentive and your eyes open to hear the prayer your servant is praying before you day and night for your servants, the people of Isreal. I confess the sins we Israelites, including myself and my father’s family, have committed against you.” ## **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:** 1. We still face the problem of high cost of rent 2. Permanent place of worship. ## **PROJECTIONS FOR NEXT YEAR:** - ➢ Intensification of Evangelism - ➢ Get a permanent place of worship and intruments ➢ Increase our offering to support the needy - ➢ Groom some of the youths to leadership. **CONCLUSION:** Glory and honour be to God Almighty, who has done great 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 2026. ## **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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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 31 March 2026 **PENTECOST FIRE RESTORATION CHURCH INT. STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026** 31.5.26 31.5.25 Unrestricted Total fund funds Notes £ £ **INCOME AND ENDOWMENTS FROM** Donations and legacies 2551 2,572 **EXPENDITURE ON Charitable activities** Charitable 2789 1696 **NET INCOME/(EXPENDITURE)** (238) 876 **RECONCILIATION OF FUNDS** Total funds brought forward (1,008) (1884) **TOTAL FUNDS CARRIED FORWARD** ( 1246) (1,008) ## **PENTECOST FIRE RESTORATION CHURCH INT.** ## **BALANCE SHEET** ## **31 MARCH 2026** 31.5.26 31.5.25 Unrestricted Total fund funds Notes £ £ **CURRENT ASSETS** Cash at bank 471 709 **CREDITORS** Amounts falling due within one year 4 (1246) (1,008) **NET CURRENT ASSETS/(LIABILITIES)** (775) (299) **TOTAL ASSETS LESS CURRENT LIABILITIES** (775) (299) **NET ASSETS** (775) (299) **FUNDS** 5 Unrestricted funds (775) (299) **TOTAL FUNDS** (775) (299) The financial statements were approved by the Board of Trustees and authorised for issue on 31 March 2026 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 2026** ## 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 2026 nor for the year ended 31 May 2025. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 May 2025. ## **PENTECOST FIRE RESTORATION CHURCH INT.** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 MARCH 2026** 31.5.26 31.5.25 £ £ **INCOME AND ENDOWMENTS** Donations and legacies Donations 2,551 2,572 Tithes and offering…….. Total incoming resources 2,551 2,572 **EXPENDITURE Charitable activities** Rent of church premises 2633.4 1199.2 Sundries 0 0 Ministry expenses 0 340 Website expenses 0 0 Zoom payment 155.88 156.88 Transportation 0 0 2,789.28 1696.08 **Support costs Governance costs** Accountancy and legal fees 0 0 Total resources expended 2,789.28 1696.08 **Net (expenditure)/income** (238.28) 876 **REGISTERED CHARITY NUMBER:1178224** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** ## **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 2026** **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** ## **2026** 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 31 March 2026 and signed on its behalf by: E A Bimpong - Trustee **REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2026** **INTRODUCTION:** “ _**Then shall the righteous shine forth as the sun in the kingdom of their Father. Who has ears to hear, let him hear.”**_ (Matthew 13:43). ## **ACTIVITIES** - ➢ **Conventions:** The Christmas Convention was observed under the theme, **“Unto us a child is born”.** “For unto us a child is born, unto us a son is given; and the government shall be upon his shoulder: and his name shall be called Wonderful, Counsellor, Mighty God, Everlasting Father, Prince of peace.” (Isaiah 9:6) whereas the Easter Convention, themed, **“That I might live to God”** (Galatians 2:19) transpired successfully as we witnessed an amazing encounter with the Lord, even by commemorating His birth, death and resurrection. - ➢ **Retreats/Leadership Training:** Officers and workers’ training were intensified and heightened for the edification of the saints. Some of the topics treated were _“LET YOUR EAR BE ATTENTIVE TO OUR PRAYER.” (Nehemiah 1: 6 NIV)_ . “Let your ear be attentive and your eyes open to hear the prayer your servant is praying before you day and night for your servants, the people of Isreal. I confess the sins we Israelites, including myself and my father’s family, have committed against you.” ## **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:** 1. We still face the problem of high cost of rent 2. Permanent place of worship. ## **PROJECTIONS FOR NEXT YEAR:** - ➢ Intensification of Evangelism - ➢ Get a permanent place of worship and intruments ➢ Increase our offering to support the needy - ➢ Groom some of the youths to leadership. **CONCLUSION:** Glory and honour be to God Almighty, who has done great 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 2026. ## **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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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 31 March 2026 **PENTECOST FIRE RESTORATION CHURCH INT. STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026** 31.5.26 31.5.25 Unrestricted Total fund funds Notes £ £ **INCOME AND ENDOWMENTS FROM** Donations and legacies 2551 2,572 **EXPENDITURE ON Charitable activities** Charitable 2789 1696 **NET INCOME/(EXPENDITURE)** (238) 876 **RECONCILIATION OF FUNDS** Total funds brought forward (1,008) (1884) **TOTAL FUNDS CARRIED FORWARD** ( 1246) (1,008) ## **PENTECOST FIRE RESTORATION CHURCH INT.** ## **BALANCE SHEET** ## **31 MARCH 2026** 31.5.26 31.5.25 Unrestricted Total fund funds Notes £ £ **CURRENT ASSETS** Cash at bank 471 709 **CREDITORS** Amounts falling due within one year 4 (1246) (1,008) **NET CURRENT ASSETS/(LIABILITIES)** (775) (299) **TOTAL ASSETS LESS CURRENT LIABILITIES** (775) (299) **NET ASSETS** (775) (299) **FUNDS** 5 Unrestricted funds (775) (299) **TOTAL FUNDS** (775) (299) The financial statements were approved by the Board of Trustees and authorised for issue on 31 March 2026 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 2026** ## 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 2026 nor for the year ended 31 May 2025. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 May 2025. ## **PENTECOST FIRE RESTORATION CHURCH INT.** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 MARCH 2026** 31.5.26 31.5.25 £ £ **INCOME AND ENDOWMENTS** Donations and legacies Donations 2,551 2,572 Tithes and offering…….. Total incoming resources 2,551 2,572 **EXPENDITURE Charitable activities** Rent of church premises 2633.4 1199.2 Sundries 0 0 Ministry expenses 0 340 Website expenses 0 0 Zoom payment 155.88 156.88 Transportation 0 0 2,789.28 1696.08 **Support costs Governance costs** Accountancy and legal fees 0 0 Total resources expended 2,789.28 1696.08 **Net (expenditure)/income** (238.28) 876