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