REGISTERED CHARITY NUMBER: 1182174
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 18 SEPTEMBER 2025
FOR
APOSTLES OF CHRIST CHURCH
TAWANDA GROUP LTD
Innovation Centre Medway Maidstone Road, Chatham ME5 9FD
APOSTLES OF CHRIST CHURCH CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 18 SEPTEMBER 2025
| Page | ||
|---|---|---|
| Report of the Trustees 1 |
||
| Statement of Financial Activities 2 |
||
| Balance Sheet 3 to |
4 | |
| Notes to the Financial Statements 5 to |
9 | |
| Detailed Statement of Financial Activities 10 to 11 |
APOSTLES OF CHRIST CHURCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 18 SEPTEMBER 2025
The trustees present their report with the financial statements of the charity for the year ended 18 September 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 Jan 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
1182174
Principal address
6 BENSON CLOSE
BURNHAM-ON-CROUCH
ESSEX
CM0 8GP
Trustees
Ms E Makonyere R Makamba
Approved by order of the board of trustees on 30 June 2025 and signed on its behalf by:
Ms E Makonyere - Trustee
Page 1
APOSTLES OF CHRIST CHURCH
| STATEMENT OF FINANCIAL ACTIVITIES | ||||
|---|---|---|---|---|
| FOR THE YEAR ENDED 18 SEPTEMBER 2025 | ||||
| 18.9.25 | 18.9.24 | |||
| Unrestricted | Total | |||
| funds | funds | |||
| Notes | £ | £ | ||
| INCOME AND ENDOWMENTS | FROM | |||
| Donations and legacies | 299,344 | 355,374 | ||
| EXPENDITURE ON | ||||
| Raising funds | 0 | 0 | ||
| Charitable activities | ||||
| Church Activities | 320,410 | 354,370 | ||
| Other | 850 | 850 | ||
| Total | 321,260 | 355,220 | ||
| NET INCOME 21,916 |
155 | |||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward 70,168 |
74,250 | |||
| TOTAL FUNDS CARRIED FORWARD 48,253 |
70,168 |
The notes form part of these financial statements
Page 2
APOSTLES OF CHRIST CHURCH
BALANCE SHEET 18 SEPTEMBER 2025
| 18.9.25 Unrestricted funds Notes £ FIXED ASSETS Tangible assets CURRENT ASSETS 4 33,804 Savings Cash in hand 9,620 4,829 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT 14,449 LIABILITIES CREDITORS Amounts falling due after more than one - year 5 - NET ASSETS 48,253 FUNDS 6 Unrestricted funds48,253 TOTAL FUNDS 48,253 |
18.9.24 Total funds £ 35,961 0 34,207 34,207 - - 70,168 70,168 70,168 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 30 June 2026 and were signed on its behalf by:
E Makonyere - Trustee
R Makamba - Trustee
The notes form part of these financial statements
Page 3
continued...
APOSTLES OF CHRIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 18 SEPTEMBER 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 costs 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.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 18 September 2025 nor for the year ended 18 September 2024
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 18 September 2025 nor for the year ended 18 September 2024
Page 4
continued...
APOSTLES OF CHRIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 18 SEPTEMBER 2025
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| funds | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 355,374 |
| EXPENDITURE ON | |
| Charitable activities | |
| Church Activities | 355,220 |
| NET INCOME | 155 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 70,013 |
| TOTAL FUNDS CARRIED FORWARD | 70,168 |
4. TANGIBLE FIXED ASSETS
| 4. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Plant and | Motor | |||
| machinery | vehicles | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 19 September 2024 and | ||||
| 18 September 2025 | 31,000 | 18,000 | 49,000 | |
| DEPRECIATION | ||||
| At 19 September 2024 | 4,790 | 8,249 | 13,039 | |
| Charge for year | 1,365 | 793 | 2,158 | |
| At 18 September 2025 | 6,155 | 9,042 | 15,197 | |
| NET BOOK VALUE | ||||
| At 18 September 2025 | 22,751 | 13,210 | 35,961 | |
| At 18 September 2024 | 21,386 | 12,418 | 33,804 | |
| 5. | CREDITORS: AMOUNTS FALLING | DUE AFTER MORE THAN ONE | YEAR | |
| 18.9.25 | 18.9.24 | |||
| £ | £ | |||
| Other creditors - |
- | |||
| Page 5 | continued... |
APOSTLES OF CHRIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 18 SEPTEMBER 2025
6. MOVEMENT IN FUNDS
| At 19.9.24 £ Unrestricted funds General Funds 70,168 TOTAL FUNDS 70,168 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General Funds 299,344 |
Net movement At in funds 18.9.25 £ £ (21,915) 48,253 (21,915) 48,253 Resources Movement expended in funds £ £ (321,260) (21,915) |
|---|---|
6. MOVEMENT IN FUNDS movement in funds
| VEMENT IN FUNDS ment in funds |
|||
|---|---|---|---|
| Net | |||
| At | movement | At | |
| 19.9.23 | in funds | 18.9.24 | |
| £ £ |
£ | ||
| Unrestricted funds | |||
| General fund | 70,013 | 155 | 70,168 |
| TOTAL FUNDS 70,013 |
155 | 70,168 |
Comparative net movement in funds, included in the above are as follows:
| Incoming Resources resources expended £ £ Unrestricted funds General fund 355,374 (355,220) TOTAL FUNDS 355,374 (355,220) |
Movement in funds £ 155 155 |
|---|---|
Page 6
continued...
APOSTLES OF CHRIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 18 SEPTEMBER 2025
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| At | movement | At | |
| 19.9.23 | in funds | 18.9.24 | |
| £ £ |
£ | ||
| Unrestricted funds | |||
| General fund (4,237) |
155 | (4,082) | |
| General Funds - (21,915) |
(21,915) | ||
| TOTAL FUNDS (4,237) |
(21,760) | (25,997) |
6. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund General Funds TOTAL FUNDS |
Incoming resources £ 648,383 299,344 947,727 |
Resources Movement expended in funds £ £ (652,465) (4,082) (321,260) (21,915) (973,725) (25,997) |
|---|---|---|
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 18 September 2025
Page 7
continued...
APOSTLES OF CHRIST CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 18 SEPTEMBER 2025
| 18.9.25 | 18.9.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | 299,344 | 355,374 |
| Total incoming resources 299,344 |
355,374 | |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Telephone | 0 | |
| Charitable activities | ||
| Wages | 34,987 | 40,321 |
| Rates and water | 2,839 | 4,628 |
| Pension | 15,557 | 20,227 |
| Insurance | 906 | |
| Light and heat | 4,547 | 4,449 |
| Telephone | 2,462 | 2,014 |
| Other Establishment Costs | 101,580 | 90,898 |
| Repairs & Renewals | 0 | 890 |
| Travel Expenses | 82,070 | 62,856 |
| Computers & Equipment | 2,642 | 1,776 |
| Rent | 8,868 | 10,193 |
| Bank Charges | 1,048 | 14,406 |
| Pastoral Expenses | 28,600 | 18,077 |
| Legal & Professional Fees | 3,130 | 59,864 |
| Admin Expenses | 1,975 | - |
| Accountancy | 850 | 850 |
| Depreciation | 2,158 | 2,295 |
| Marketing | 7,415 | 10,040 |
| Allowable Donations | 19,626 | 12,285 |
| Total Resources Expended | 321,260 | 355,220 |
| NET INCOME | (21,915) | 155 |
Page 8
APOSTLES OF CHRIST CHURCH
This page does not form part of the statutory financial statements
Page 9