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2025-08-31-accounts

Registered number 1182374

DIVINELY CALLED MINISTRIES (A Company Limited By Guarantee)

Report and Accounts

31 August 2025

DIVINELY CALLED MINISTRIES Report and accounts Contents

Page
Company information 1
Directors' report 2
Accountants' report 3
Profit and loss account 4
Balance sheet 5
Notes to the accounts 6

DIVINELY CALLED MINISTRIES Company Information

Directors

Maxwell Kusi Charity Manferi Pokuaah Samuel Opoku

Accountants

Ephraman & Co 4 South Walk West Wickham Kent BR4 9JA

Registered office

122 Westmoreland Road Bromley BR2 0UD

Registered number 1182374

1

DIVINELY CALLED MINISTRIES Registered number: 1182374 Directors' Report

The directors present their report and accounts for the year ended 31 August 2025.

Principal activities

The company's principal activity during the year continued to be the involvement in the running a church with the objective of preaching the gospel of our Lord Jesus Christ, support for missionary work, and church activities.

Directors

The following persons served as directors during the year:

Maxwell Kusi Charity Manferi Pokuaah Samuel Opoku

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 28 May 2026 and signed on its behalf.

M. Kusi Director

2

DIVINELY CALLED MINISTRIES Accountants' Report

Accountants' report to the directors of DIVINELY CALLED MINISTRIES

You consider that the company is exempt from an audit for the year ended 31 August 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Ephraman & Co Chartered Certified Accountants

4 South Walk West Wickham Kent BR4 9JA

28 May 2026

3

DIVINELY CALLED MINISTRIES Profit and Loss Account for the year ended 31 August 2025

Notes
Incoming Resources
Direct Charitable Expenses
Gross surplus
Administrative expenses
Operating loss
Interest payable
Loss on ordinary activities before taxation
Tax on loss on ordinary activities
Loss for the financial year
2025
2024
£
£
32,180
19,507
(27,635)
(16,236)
4,545
3,271
(5,039)
(3,551)
(494)
(280)
(97)
(97)
(591)
(377)
-
-
(591)
(377)

4

DIVINELY CALLED MINISTRIES
Registered number:
Balance Sheet
as at 31 August 2025
Notes
Fixed assets
Tangible assets
3
Current assets
Cash at bank and in hand
Net current assets
Total assets less current
liabilities
Creditors: amounts falling due
after more than one year
4
Net assets
Capital and reserves
Profit and loss account
Shareholders' funds
1182374
3,347
2025
2024
£
£
652
815
4,230
3,347
4,230
3,999
5,045
(1,694)
(2,149)
2,305
2,896
2,305
2,896
2,305
2,896

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

M. Kusi Director Approved by the board on 28 May 2026

5

DIVINELY CALLED MINISTRIES Notes to the Accounts for the year ended 31 August 2025

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Turnover

Turnover comprise of gifts and donations and offerings received during the period of accounting.

2
Employees
Average number of persons employed by the company
3
Tangible fixed assets
Cost
At 1 September 2024
At 31 August 2025
Depreciation
At 1 September 2024
Charge for the year
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024
4
Creditors: amounts falling due after one year
Bank loans
2025
Number
1
2025
£
1,694
2024
Number
1
Plant and
machinery
£
2,944
2,944
2,129
163
2,292
652
815
2024
£
2,149

6

DIVINELY CALLED MINISTRIES Notes to the Accounts for the year ended 31 August 2025

5 Other information

DIVINELY CALLED MINISTRIES is a private company limited by shares and incorporated in England. Its registered office is:

122 Westmoreland Road Bromley BR2 0UD

7

DIVINELY CALLED MINISTRIES Detailed profit and loss account for the year ended 31 August 2025

Incoming Resources
Donations & Offerings Received
Cost of sales
Mission Work
Evangelism
Ministry Expenses
Love Offering
Administrative expenses
Premises costs:
Rent
General administrative expenses:
Equipment expensed
Depreciation
Sundry expenses
Legal and professional costs:
Accountancy fees
Website Hosting
Advertising and Publicity
2025
2024
£
£
32,180
19,507
20,915
12,765
1,925
1,307
4,145
1,764
650
400
27,635
16,236
866
-
866
-
346
876
163
204
59
363
568
1,443
-
450
1,530
675
2,075
983
3,605
2,108
5,039
3,551

8