## **Trustees’ Annual Report for the period**
## **From 01/01/2024 Period start date To 31/12/2024 Period end date**
## **Charity name: CHERUBIM & SERAPHIM MOVEMENT CHURCH, PINNACLE OF CHRIST'S SOVEREIGNTY**
## **Charity registration number: 1189821**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governingdocument|Para 1.17|The objective of the church is to advance the
Christian faith in accordance with its statement
of beliefs.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|Developing trust and faith in Christ through
teachings from the bible.
Providing and maintaining place of worship for
members of the church and the Christian
community
Training Christians for ministry and service
within the church and wider world.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|As the trustees of Cherubim and Seraphim
Movement Church, Pinnacle of Christ’s
Sovereignty, we can confirm that we have taken
reasonable steps in fulfilling our fiduciary
responsibilities.
We have reviewed and applied the principles
and recommendations outlined in the Charity
Commission guidance to ensure that the
activities and operations of our charity are
conducted in a manner that provides the
greatest possible public benefit in line with
our charitable objectives**.**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
SORP reference Para 1.38 Policy on grant making
Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Over the past year, our church has continued to
fulfil its charitable purpose of advancing the
Christian faith and serving the local community
through worship, outreach, and practical
support. As trustees, we are pleased to report
significant achievements that have made a
meaningful difference to the lives of our
beneficiaries and contributed positively to
society as a whole:
1. Spiritual Support and Community Engagement
Regular worship services, prayer meetings, and
Bible studies have provided spiritual
nourishment, fellowship, and pastoral care for
our congregation and the wider community.
Many individuals have reported feeling more
connected, supported, and strengthened in their
faith, particularly those facing loneliness,
bereavement, or hardship.
2. Outreach and Social Action We have provided
essential support to vulnerable individuals and
families. These programmes have alleviated
financial pressure, improved wellbeing, and
promoted dignity among beneficiaries.
Partnerships with local councils and charities
have amplified our reach and enhanced
community resilience.
3. Youth and Family Ministry Our children’s and
youth programmes have offered safe, nurturing
environments for young people to learn, build
confidence, and develop positive values. These
activities not only support families within the
church but also strengthen community cohesion
and reduce social isolation among younger|
members of society. 4. Pastoral Care and Mental Wellbeing We have expanded our pastoral care efforts, offering counselling, home visits, and telephone support. These services have been particularly valuable to the elderly and those unable to attend in person, contributing to emotional and spiritual wellbeing. 5. Wider Benefits to Society Beyond direct beneficiaries, the church’s presence has fostered a sense of belonging, moral grounding, and civic responsibility in the local area. By promoting compassion, volunteerism, and interfaith cooperation, our work contributes to a stronger, more caring community.
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41||
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41||
|Investment performance
against objectives|Para 1.41||
|Other|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity had £13,049 in its reserves at the
end of its financial period.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The reserves will be spent on charitable
activities and running the charity in the coming
year.|
|Amount of reserves held|Para 1.22|£13,049|
|Reasons for holding zero
reserves|Para 1.22||
|Details of fund materially in
deficit|Para 1.24||
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23||
|**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:|
|---|---|---|
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The church’s primary source of funds is through
offering and donations from members.|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46||
|A description of the principal
risks facing the charity|Para 1.46||
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Foundation model constitution|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Charitable Incorporated Organisation|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Every trustee must be appointed for a term of
four years by a resolution passed at a properly
convened meeting of the charity trustees. The
charity trustees must have regard to the skills,
knowledge and experience needed for the
effective administration of the CIO.|
**Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51||
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51||
|Relationship with any related
parties|Para 1.51||
|Other|||
## **Reference and Administrative details**
|Charity name|CHERUBIM & SERAPHIM MOVEMENT CHURCH, PINNACLE OF
CHRIST'S SOVEREIGNTY|
|---|---|
|Other name the charity uses||
|Registered charitynumber|1189821|
|Charity’s principal address|86a St James Way
Sidcup
Kent
DA14 5HF|
|||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (if any)**|
|---|---|---|---|---|
||David Oduguwa||||
||Olumide Olusoga||||
||Oluwaseun Badejo||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
– Corporate trustees names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser**
**Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
|**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|||
|---|---|---|
||Olumide Olusoga||
||
Trustee||
||27.10.2025||
||27.10.2025||
## **Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty**
## **Charity No. 1189821**
**Company No.**
## **Trustees' Report and Unaudited Accounts**
**31 December 2024**
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Contents**
||Pages||
|---|---|---|
|Trustees' Annual Report|2 to 3||
|Statement of Financial Activities||4|
|Summary Income and Expenditure Account||5|
|Balance Sheet||6|
|Statement of Cash flows||7|
|Notes to the Accounts|8 to|13|
|Detailed Statement of Financial Activities|14 to|15|
Page 1
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2024.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No.**
## **Charity No. 1189821**
## **Registered Office**
Harris Academy Falconwood The Green Welling DA16 2PE
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
O.J. Badejo O.B. Olusoga
## **Company Secretary**
D. Oduguwa
## **Accountants**
Abbot Accounting Limited The Bridge Nucleus Brunel Way Dartford Kent DA1 5GA
## **OBJECTIVES AND ACTIVITIES**
The purpose of the charity as set out in its governing document is to advance the Christian faith in accordance with its statement of beliefs.
The main activities undertaken in relation to those purposes is developing trust and faith in Christ through teachings from the bible, providing and maintaining place of worship for members of the church and the Christian community and training Christians for ministry and service within the church and wider world.
As the trustees of Cherubim and Seraphim Movement Church, Pinnacle of Christ’s Sovereignty, we can confirm that we have taken reasonable steps in fulfilling our fiduciary responsibilities. We have reviewed and applied the principles and recommendations outlined in the Charity Commission guidance to ensure that the activities and operations of our charity are conducted in a manner that provides the greatest possible public benefit in line with our charitable objectives.
## **ACHIEVEMENTS AND PERFORMANCE**
Page 2
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Trustees Annual Report**
Over the past year, our church has continued to fulfil its charitable purpose of advancing the Christian faith and serving the local community through worship, outreach, and practical support. As trustees, we are pleased to report significant achievements that have made a meaningful difference to the lives of our beneficiaries and contributed positively to society as a whole:
1. Spiritual Support and Community Engagement Regular worship services, prayer meetings, and Bible studies have provided spiritual nourishment, fellowship, and pastoral care for our congregation and the wider community. Many individuals have reported feeling more connected, supported, and strengthened in their faith, particularly those facing loneliness, bereavement, or hardship.
2. Outreach and Social Action We have provided essential support to vulnerable individuals and families. These programmes have alleviated financial pressure, improved wellbeing, and promoted dignity among beneficiaries. Partnerships with local councils and charities have amplified our reach and enhanced community resilience.
3. Youth and Family Ministry Our children’s and youth programmes have offered safe, nurturing environments for young people to learn, build confidence, and develop positive values. These activities not only support families within the church but also strengthen community cohesion and reduce social isolation among younger members of society.
4. Pastoral Care and Mental Wellbeing We have expanded our pastoral care efforts, offering counselling, home visits, and telephone support. These services have been particularly valuable to the elderly and those unable to attend in person, contributing to emotional and spiritual wellbeing.
5. Wider Benefits to Society Beyond direct beneficiaries, the church’s presence has fostered a sense of belonging, moral grounding, and civic responsibility in the local area. By promoting compassion, volunteerism, and interfaith cooperation, our work contributes to a stronger, more caring community.
## **FINANCIAL REVIEW**
A review of the charity's financial position at the year end shows reserves of £13,049 in its accounts. The reserves will be used to fund charitable activities and running the charity in the coming year.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is a Charitable Incorporated Organisation governed by the foundation model constitution
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
O.B. Olusoga Trustee 27 October 2025
Page 3
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Statement of Financial Activities**
## **for the year ended 31 December 2024**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Other
5
**Total**
**Expenditure on:**
Other
6
**Total**
Net gains on investments
**Net expenditure**
Transfers between funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
31,989
2,839|**Total funds**
**2024**
**£**
31,989
2,839|**Total funds**
**2023**
**£**
19,360
192|
|---|---|---|---|
||34,828
42,481|34,828
42,481|19,552
33,187|
||42,481
-|42,481
-|33,187
-|
||(7,653)
-|(7,653)
-|(13,635)
-|
||(7,653)|(7,653)|(13,635)|
||(7,653)
20,702|(7,653)
20,702|(13,635)
34,337|
||13,049|13,049|20,702|
Page 4
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Summary Income and Expenditure Account**
## **for the year ended 31 December 2024**
|Income
**Gross income for the year**
Expenditure
Interest payable
**Total expenditure for the year**
Net expenditure before tax for the year
**Net expenditure for the year**|**2024**
**£**
34,828
34,828
42,481
-
42,481
(7,653)
(7,653)|**2023**
**£**
19,552|
|---|---|---|
|||19,552|
|||33,092
95|
|||33,187|
|||(13,635)|
|||(13,635)|
Page 5
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Balance Sheet**
## **at 31 December 2024**
|**at 31 December 2024**||
|---|---|
|**Company No.**
**Notes**
**2024**
**£**
**Current assets**
Cash at bank and in hand
13,050
13,050
**Creditors:**Amount falling due within one year
8
(1)
**Net current assets**
13,049
**Total assets less current liabilities**
13,049
**Net assets excluding pension asset or liability**
13,049
**Total net assets**
13,049
**The funds of the charity**
**Restricted funds**
9
**Unrestricted funds**
9
General funds
13,049
13,049
**Reserves**
9
**Total funds**
13,049|**2023**
**£**
20,702|
||20,702
-|
||20,702
20,702|
||20,702|
||20,702|
||20,702|
||20,702|
||20,702|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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.
Approved by the board on 10 September 2025
And signed on its behalf by:
O.B. Olusoga Trustee 10 September 2025
Page 6
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Statement of Cash flows**
## **for the year ended 31 December 2024**
|**Cash flows from operating activities**
**Net expenditure per Statement of Financial Activities**
**Adjustments for:**
Dividends, interest and rents from investments
**Net cash used in operating activities**
**Cash flows from investing activities**
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net decrease in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2024**
**£**
(7,653)
(2,839)
(10,492)
2,839
2,839
-
(7,653)
20,702
13,049
13,050
13,050|**2023**
**£**
(13,635)
(192)|
|---|---|---|
|||(13,827)
192|
|||192|
||||
|||-|
||||
|||(13,635)|
|||34,337|
|||20,702|
||||
|||20,702|
||||
|||20,702|
Page 7
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Notes to the Accounts**
## **for the year ended 31 December 2024**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Notes to the Accounts**
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
Page 10
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Notes to the Accounts**
## 3 **Statement of Financial Activities - prior year**
|3
**Statement of Financial Activities - prior year**||||
|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
Other
**Total**
**Expenditure on:**
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
4
**Income from donations and legacies**
5
**Other income**|**Unrestricted**
**£**
31,989
31,989
**Unrestricted**
**£**
2,839
2,839|**Unrestricted**
**funds**
**2023**
**£**
19,360
192
19,552
33,187
33,187
(13,635)
(13,635)
(13,635)
34,337
20,702
**Total**
**2024**
**£**
31,989
31,989
**Total**
**2024**
**£**
2,839
2,839|**Total funds**
**2023**
**£**
19,360
192|
||||19,552
33,187|
||||33,187|
||||(13,635)|
||||(13,635)|
||||(13,635)
34,337|
||||20,702|
||||**Total**
**2023**
**£**
19,360|
||||19,360|
||||**Total**
**2023**
**£**
192|
||||192|
Page 11
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Notes to the Accounts**
## 6 **Other expenditure**
|Other interest payable
Motor and travel costs
Premises costs
General administrative costs
Legal and professional costs
7
**Staff costs**
No employee received emoluments in excess
8
**Creditors:**
amounts falling due within one year
Accruals
9
**Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
10 **Analysis of net assets between funds**
Net current assets|of £60,000.
**At 1 January**
**2024**
20,702
20,702|**Unrestricted**
**£**
-
-
2,584
33,757
6,140
-
42,481
**2024**
**£**
1
1
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
34,828
34,828|**Total**
**2024**
**£**
-
-
2,584
33,757
6,140
-
42,481
**Resources**
**expended**
**£**
(42,481)
(42,481)
**Unrestricted**
**funds**
**£**
13,049
13,049|**Total**
**2023**
**£**
2,343
95
3,481
21,163
5,325
780|
|---|---|---|---|---|
|||||33,187|
|||||**2023**
**£**
-|
|||||-|
|||||**At 31**
**December**
**2024**
**£**
13,049|
|||||13,049|
|||||**Total**
**£**
13,049|
|||||13,049|
Page 12
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Notes to the Accounts**
## 11 **Reconciliation of net debt**
|**Reconciliation of net debt**||||
|---|---|---|---|
|Cash and cash equivalents
Net debt|**At 1 January**
**2024**
**£**|**Cash flows**
**£**|**At 31**
**December**
**2024**
**£**|
||20,702|(7,652)|13,050|
||20,702
20,702|(7,652)
(7,652)|13,050|
||||13,050|
## 12 **Related party disclosures**
## _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 13
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Detailed Statement of Financial Activities**
## **for the year ended 31 December 2024**
|**Income and endowments from:**
Donations and legacies
Other
**Total income and endowments**
**Expenditure on:**
Other expenditure
Other interest payable
Motor and travel costs
Vehicles - Repairs and
maintenance
Travel and subsistence
Premises costs
Rent
Rates
Other premises costs
General administrative costs,
including depreciation and
amortisation
Equipment expensed
Equipment leasing and hire
charges
General insurances
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
**Total of expenditure of other costs**|**Unrestricted**
**funds**
**2024**
**£**
31,989
31,989
2,839
2,839
34,828
-
-
-
2,473
111
2,584
32,450
845
462
33,757
2,620
1,634
465
187
541
693
-
6,140
-
-
42,481|**Total funds**
**2024**
**£**
31,989
31,989
2,839
2,839
34,828
-
-
-
2,473
111
2,584
32,450
845
462
33,757
2,620
1,634
465
187
541
693
-
6,140
-
-
42,481|**Total funds**
**2023**
**£**
19,360|
|---|---|---|---|
||||19,360|
||||192|
||||192|
||||19,552
2,343
95|
||||2,438|
||||-
3,481|
||||3,481|
||||21,163
-
-|
||||21,163|
||||4,605
-
235
185
-
-
300|
||||5,325|
||||780|
||||780|
|||||
||||33,187|
Page 14
**Cherubim & Seraphim Movement Church, Pinnacle of Christ's Sovereignty Detailed Statement of Financial Activities**
|**Detailed Statement of Financial Activities**||||
|---|---|---|---|
|**Total expenditure**
Net gains on investments
**Net expenditure**
**Net expenditure before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|42,481
-
(7,653)
(7,653)
-
(7,653)
20,702
13,049|42,481
-
(7,653)
(7,653)
-
(7,653)
20,702
13,049|33,187
-|
||||(13,635)|
||||(13,635)
-|
||||(13,635)|
||||34,337|
||||20,702|
Page 15
**Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/directors/ CHERUBIM & SERAPHIM MOVEMENT CHURCH, PINNACLE OF members of CHRIST'S SOVEREIGNTY On accounts for the year** 01 January to 31 December 2024 **ended**
**Charity no.: 1189821** Company no.: **N/A**
## **Set out on pages**
||I report to the charity trustees on my examination of the accounts of the|
|---|---|
||Company for the year ended 31/12/2024|
|**Responsibilities and**|As the charity’s trustees of the Company (who are also the directors of the|
|**basis of report**|company for the purposes of company law), you are responsible for the|
||preparation of the accounts in accordance with the requirements of the|
||Companies Act 2006 (“the 2006 Act”).|
||Having satisfied myself that the accounts of the Company are not required|
||to be audited for this year under Part 16 of the 2006 Act and are eligible for|
||independent examination, I report in respect of my examination of your|
||charity’s accounts as carried out under section 145 of the Charities Act 2011|
||(“the 2011 Act”). In carrying out my examination, I have followed the|
||Directions given by the Charity Commission (under section 145(5)(b) of the|
||2011 Act.|
|**Independent**|The company’s gross income does not exceed £250,000 and I am qualified|
|**examiner's statement**|to undertake the examination by being a qualified member of the|
||Association of Chartered Certified Accountants.|
||I have completed my examination. I confirm that no material matters have|
||come to my attention which gives me cause to believe that:|
||• accounting records were kept in accordance with section 386 of the|
||Companies Act 2006|
||• the accounts do comply with relevant accounting requirements under|
||section 396 of the Companies Act 2006 and the accounts give a ‘true and|
||fair’ view which is not a matter considered as part of an independent|
||examination; or|
||•the accounts have been prepared in accordance with the Charities SORP|
||(FRS102).|
1
**October 2018**
**IER**
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed: Date:** 28/10/2025 **Name:** T O Balogun
**Relevant professional** Association of Chartered Certified Accountants **qualification(s) or body (if any):**
**Address:** The Bridge Nucleus, Brunel Way Dartford, Kent DA1 5GA
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**October 2018**
**IER**