. Client: DIVINE ENCOUNTER MINISTRY ACCOUNTS FOR THE YEAR 2025 . ERIKSON AND COMPANY LTD • (Accountants and Tax Consultsnts) 652 HIGH ROAD LErfoN LONDON E10 6RN Tel: 02034173450
DIVINE ENCOUNTER MINISTRY FOR THE YEAR ENDED 31 JULY 2025 CONTEiYrs PAGES I. CHARITY INFORMATION 2. EXAMINER REPORT 3. REPORT OF HONORARY TREASURER 34 4. STATEMENT OF FINANCLIL STATEMENrs S. BALANCE SHEET 6. NOTES TO ThE ACCOUNT 7-10
DIVINE ENcouNfER MINISTRY CHARrrY INFORMATIO FOR THE YEAR ENDED 31 JULY 2025 CHARITY NUMBER: 1189667 REGISTERED OFFICE: BELVEDERE COMMUN[ CENlliE BELVEDERE DA17 6AA ACCOUNTANTS: ERIKSON AND COMPANY LTD AccouwfANTS AND TAX CONSULTANTS 652 HIGH ROAD LEYfoN LONDON EIO 6RN Page I
ACCOUNTANf's REPORT DIVINE ENcouiwfER MINISTRY FOR THE YEAR ENDED 31 JULY 2025 W¢ have examined the accounts of the church for the year ended 31 July 2025 which are set out on pages 5 to 10. Basis of the Re Our exan]ination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accountftng records kept by the ck]aTity and a conlparison of the aoUnts presented with those re¢or(Ls. It also includes consideration of any unusual items or disclosures in the accoun and seeking explanations from you as trustees oncerning any such matters. The procedures Underten do not provide all the evidence that would be required in an audiL and consequently we do not express an aJIt opinion on the view given by the accout. In connection with our examinatio no matter has come to our attention: (i) Ivbich giv¢s us renable cause to believe that in any material respect the requirements to keep accounting tecords in accordan(* with section 130 of the 2011 Act. and to prepare accounts which ac£ord with the acUlltillg records and to cotnply with the accounting requirements of the 2011 ACL have not b¢¢n m¢L or (2} to which in our opinion. attention should b¢ drnwn in ord¢r to ¢nabl¢ proper understanding of the accounting to k reachol ERIKSONANDCOMPANYLn) & TAXCtINSULfAR 21llGHROAD LEYfoN ERIKSON A AWY LTD AccouKfANr TAX CONSULTANTS 652 HIGH ROAD LEYTON LONDON E106RN 2pIfr Ik .£¢.)%.......... Page 2
ENCOUNTER MINISTRY REPORT OF HONORARY TREASURER FOR THE YEAR ENDED 31 JULY 2025 Thc Tre&suTer ha8 PlU in pr¢s¢nting the Annual ReF and Financial Statements ft>r the year ended 31 July 2025. Ob'ects of the Church To seek to glorify God with the preaching of the Gospel and the ministy of the WO and impact on the community wsitiv¢ly. Princi al Activities The prin¢ipal activity of the OTgaDisation throughout th¢ period was the propagation of the Word of God. Page 3
DIVINE ENCOUNTER MINISTRY REPORT OF THE HONORARY TREASURER CONTD. FOR THE YEAR EIYDED 31 JULY 2025 Church Aetivities Spreading the word of God and prnclaiming the teachings ofJesus Cknist. Counselling people in respect of their [505 probl¢n)s and looking after people with spiritual needs. Tan "ble Fixed A5ts for use b th¢ Chari The organisation had athlition to its tangibl¢ red &ssets during th¢ period. Taxation There was no provision for tax liability on the result of the year &8 the organisation was Registered Charitable Organisation- Charity No. 1189667. ointments and Officers who served The Officers of the orgatiisation who served duTin8 the year were as follows: Pastor MTS Eto Roseline Fzike-Etchie. Tard Josie Sheen and Evangelist Malty Abugewa Edun Aeeountants Eriksonand Company Ltd has shown their willingne&s to continu¢ in wvice. The re-appointtn¢nt to act as Accountants will be put to th¢ Officers at their meetin Trustees Pastor Eto Roseline Erike-Etchi4 Tara Josie shee Pastor Chinedu Obi. Evangelist Maty Abugewa Edwi BY ORDEROF THE HONORARYTREASURER .... ... ............................ .. . DATE Page 4
DIVINE ENcouNfER MtNisfRY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED JI JULY 2025 Unrestricted Restricted End07¥ent Funds Fullds Fund5 Total Funds 2025 Notes 2024 COME Inooming rcsources frorn donor5 Other incoming resources 25,668 25,668 TOTAL INCOMtNC RESOIFRCES RESOURCES EXPENDED Costs of generating fun(Ls Missionary and ChItable giving Activities direcily relatLng to the work of the church 3b 16,008 Church management and adID]0tt 858 858 TOTAL RESOURCES EXPENDED NET INCOMINGI(oirrGOING) RESOURCLS GAINS AND LO&SES ON INVESTMENTS Page 5
DIVINE KNCOUNTER MINISTRY STATEMENf OF FINANCIAL POSITIOY4 AS AT 31 JULY 2025 2025 2024 FIXED ASSETS Tangible Assets 2.509 CURRE[ ASSETS DebtOTS & Prepayments 36.118 Cash at Bank 175 Cash in Hand 38.803 CURRENT LIABILrriE (Amoutil falling due withÉn one year) Other Creditors and Ac¢nS 38,703 LONG TERM LtAlItLITY (Amount falling due more than one year) Bank t8nS FINAf4CED BY:_ ACCUMULATED FUNDS Balance BIF dd: (D¢fi¢itySurplus APPROVED BY THE BOARD OF TRUEs ON _ CHAIRPERSON PAsfoR MILS ETO ROSELINE ERIKE-ETCHIE TRuE P*ge 6
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 I, ACCOUNTING POLICIES The accounts are prepared under the historical cost convention with the exception of investtDents which are Sted al matkei vaiue. They ¢omply with the requirements of Statement of Recommended Prnctice 'A¢¢ounliDg Charities, ('SORW) and are in accordance with applicable accounting standards. b. Genernl accurnulated fund5 are funds available lo th¢ ChUb for its general purFK¥5es and include funds designated by the Church for a partictd8r purpose. the we of such designated fiuMLs remains at the disrretiott of the Church's Tn]$es. c. There is no Restricted Fund at the momenL d. The governance. management and administration expen rep)rted ill 3 Telate to the whole of the Church's activities and a proportion of these charges are allo¢at¢d to eX[dit hewjings on a basis ¢onsistent with the use of the resources. Investments are ststed at market value. It is the chu,$ wli¢y to kw valuations up to date such that when investments are sold there is no gain or arising to previous Ye5. f. Tangible assets are included at cost and deP¢18t10A is I0vIded on a straight line basi& in order to ]te off the assets over their usefiki lives. %. All expenditure is accounted for on an B&%is. The depreci#tion rtes are as follows: Freehold building5 Printing equipment and ¢omputer hard Fixtures and Fittings Equipment loy 2. INCOMING RESOURCES UDrestrict¢d Rutri¢tul Endoivm¢Dt Total Funds Fullds FuDd5 Futyds 2025 2024 Incomingr0rcesfvrn d(MK PiDned 8fvIDg: Tithes Offering AnnNersary Thanks giwng Donations Othersltnterest TOTAL II¥COMING RESOURCES 1.885 3.71Y) 12280 5(KJ 7295 1.885 3,709 12,280 51K 7295 Page 7
DIVINE ENcouNfER MINtsfRY NOTES TO THE Fif4ANCIAL STATEMEI¥TS coNrD. FOR YEAR ENDED 31 JULY 2025 IwrEREsr 2025 2024 Bank Interest FIXED A&SETS res& Totsl 20Vo Cost At l August 2024 Addition At 31 July 2025 atsDe reciatioll BIF - l August 2025 Charg¢ for the year At 31 July 2025 627 627 Net Bookvakne At 31 July 2025 At 31 July 2024
DIVINE ENCOiJNTER MINISTRY NOTES TO STATEMEI¥T OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 JULY 2025 2025 2024 T(yfAL INCOMtNG RESOURCES Tithes Offering Anniveisary Thanks gimng Donations Others Interest from Deposii A¢¢oEmts 1.885 3.709 12280 5(K) 7295 25.668 EXPENDrfuRES qISSIONARY ICHARrrABLE GIVINC Missionary giving CHURCH RUNNING AcfivTfIES Rents Light & H¢atin8 Water Rate Advertisemetti & FIy¢TS Honourartutn Legal & Professional fees Printing Postages & Staiioneries Musicians & Entertainments Telephone Expen5¢S Computer Software Insurance Charitable A¢tivities 1767 1,442 2299 610 ioi 137 9J57 CHURCH MAINTENANCE Church CleanirEg Repairs & Maintenance W&te Remova] Decordtions 5(K) 2.137 P*ge 9
DIVINE ENcourER MINIsfRY NOTES TO THE FINANCIAL STATEMENTS coNrD. FOR THE YEAR ElED 31 JULY 2025 EVANGELISM Transport & Trnvelling 170 30 200 WELFAREICoMTrtUNf EXPENSES Welfare 4J14 Community Ex[ 4J14 ADMLNISTRATION Sundry Expenses Pastorial Expenses Accountancy fee Deprectation Bank Charges 131 627 NET INCOMINGI(oirrGOING) RESCOUR ullds Fullds Fullds 2025 2024 3. RESOURCES EXPENDED Missionary andchar&ablexiving." 3b. AclivifiÈs direcdy rel$71iRg to ehureh Mvrk Church. ruTttiing exnseS Church rnaintenance Evangelism Welfarelcommunity Expenses 9,357 2.137 2(Kl 9.357 2.137 Church Dkmagementand administralio Administration I Administratiorl 2 (Depreciation) Bank Ch3rges 231 627 231 627 TOTAL RESOURCES EXPENDED PAge 10
DIVINE ENcourER MINISTRY NOTES TO THE FINANCIAL STATEMENTS CONTD. FOR THE YEAR ENDED 31 JULY 2025 BANK BALANCES A¢¢ount No. I 175 175 Unrestricted Restrieted Endowmellt Total Funds Funds Funds Funds 2025 2024 CREDITORS AND ACCRUAIS Balance BIF Less Payments Accounlan¢y and Book-keeping Other5 LONG TERfvI LIABILTrY Bank Loans Page 11