**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