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2025-02-28-accounts

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

(TRADING NAME: CEMAFAM)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED_28 FEBRUARY 2025_
Church Legal and Administrative Information
Report of the trustees
Statement of financial activities
Balance Sheet
Notes to the Accounts
Independent examiner’s statement
Schedule of income and expenditure		 Page
1
2-4
5
6
7-9
10
11

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

CHURCH LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 28 FEBRUARY 2025

CHARITY NO NUMBER:

1189875(England and Wales)

TRUSTEES:

Anthony Ben Emmanuel Doris Fon Fru Emmanuel Justina Oluwakemi Osomo

BUSINESS ADDRESS:

BANKER:

77 Mason Road, Erdington, Birmingham. B24 9EH HSBC

INDEPENDENT EXAMINERS: Light Accountants Ltd 33 Postmill Road Sandwich/ Kent . CT13 0FU Email: info@lightaccountants.co.uk lightcnglobalservices@gmail.com Telephone: 01795487384 Mobile: 07429137985 Web: www. lightaccountants.co.uk

1

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

REPORTS OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2025

The Trustees present their report and accounts for the year ended 28 February 2025. The accounts have been prepared in accordance with the accounting policies set out on pages 7 to 9 and comply with the Charity’s Trust Deed, The Charities Act 2011 and Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) The reports take account of the requirement for Trustees to report annually on public benefit and the Trustees have had the Charity Commission’s guidance on public benefit.

Structure, governance, and management

Governing Document

CEMAFAM is a Charitable Incorporated Organizations. The charity adopted Association' model constitution for CIO on the 10 June 2020.

Appointment of trustees

Trustees are nominated by the chair. In appointing trustees, consideration is given to individuals who have adequate experience in running organized youth groups, training and education and community outreach.

Policies Adopted for the Induction and Training of Trustees

The induction process for any newly appointed member of the Trustees comprises an initial meeting with the Chair and other Trustees, followed by a series of short meetings with the chairman on the powers and responsibilities of the Trustees.

Organisational Structure and Decision Making

The trustees continues to meet every six months to discuss the affairs of the Charity. The Chairman manages the day-to-day administration of the ministry with the assistance of volunteered ministry members.

At the Trustee meetings, agreement is made by the Trustees on the strategy and activities of the ministry which includes charitable donations, investments, reserves and risk management policies and performance. Pastor Anthony Ben Emmanuel is the senior pastor and Chairman of the ministry’s board of trustee supported by the leadership team in carrying out the vision of the ministry.

Risk Management

The Trustees have assessed the major risks to which the ministry is exposed, particularly those relating to the operations and finances of the church and are satisfied that effective and adequate systems and procedures are in place to mitigate our exposure to the major risks.

Reserves Policy

It is the policy of the Charity to maintain unrestricted funds. The trustees will regularly review the reserves position of the ministry in accordance with their commitments and anticipations.

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Objectives

The objects of the ministry are, for the benefit of the public which is "To advance the Christian religion, for the public benefit through the provision of retreats, prayer meetings, lectures, spiritual guidance on marriages and relationships and other Christian activities connected to enlighten others about the Love of God.

Overview

The trustees are pleased to report steady progress throughout the year. The ministry continued to provide spiritual support, community engagement, and outreach activities that reflect its mission to strengthen families and guide individuals in living out Christian values.

Achievements and Activities

King’s House International (KHI), the church arm of the ministry, remained active in community support and teaching. Members and volunteers shared testimonies during the year, showing positive impact on families and relationships. We saw consistent engagement in counselling sessions and pastoral care, supported by a dedicated confidential meeting space within the ministry’s rented premises.

A notable outcome this year was the continued stability among families associated with the ministry, no reported marriage breakdowns and positive parental influence on young people. Weekly guidance sessions helped individuals address challenges early and maintain harmony in the home and wider community.

Planned and Future Events

Building on current growth, the trustees approved several initiatives designed to foster deeper community relationships and outreach:

These events aim to enhance visibility in the local community, encourage inclusiveness, and broaden engagement.

Financial Position

The ministry continued to face financial pressure due to rent and utility commitments. However, having a fixed space for meetings and counselling remains central to delivering its mission. Trustees provided financial support in the form of loans and remain confident that long-term growth will improve financial resilience.

Members received regular financial updates, and giving remained voluntary and without pressure. The trustees maintain a prudent approach, focusing spending on the most impactful activities.

The current year saw increase in income generated. The ministry’s income for the year is £9,278 with total spending amounting to £14,239.

Governance and Meetings

The trustees met formally during the year, with additional informal discussions helping maintain clear communication and shared direction. The next official meeting is scheduled for the final quarter of the year.

Looking Ahead

The ministry is committed to strengthening attendance, expanding outreach, and encouraging new volunteers. The trustees recognise the importance of financial sustainability and will continue exploring ways to balance resource constraints with community needs.

Challenges

The ministry continues to face low income, though slightly improved compared to the previous year. The senior pastors have been providing loans to cover operational costs until the ministry achieves financial stability. The chairman of the trustees emphasized on the importance of maintaining the ministry’s principle of

Gift Aid Registration

The trustees agreed to pursue Gift Aid registration to enhance financial sustainability. They will consult with the accountant to facilitate this process.

STATE OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SIGNED ON BEHALF OF BOARD BY:

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Anthony Ben Emmanuel For the Trustee Date 10/12/2025

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 28 FEBRUARY 2025

Incoming resources from generating funds:
Voluntary Income
Total incoming resources
Resources Expended
Payments in Furtherance of charitable objectives
Charitable activities
Governance costs
Total resources expended
Net incoming resources/(net outgoing resources)
before transfers between funds
Transfer between funds
Other recognise gains and losses
Net movement in funds
Total funds brought forward
Total funds carried forward for the year ended
28/02/2025		 Notes
2
3
4
-
-
-
-		 Notes
2
3
4
-
-
-
-		 Unrestricted
Funds
£
9,278
9,278
13,739
500
14,239
4,961

-
-
4,961

16,274

21,235
 2025
Total
£
9,278
9,278
13,739
500
14,239
4,961
-
-
-
4,961
-
16,274
-
21,235
-		 2024
£
7,481
7,481
16,182
602
16,784
- (9,303)
-
-
-
-		 (9,303)
6,971
-
- 16,274
-

5

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY BALANCE SHEET

AS AT 28 FEBRUARY 2025
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Cash at Bank and Hand
Debtors
LIABILITIES
Creditors:amount falling
due within one year
Net Current assets and Liabilities
Total Assets less Current Liabilities
Creditors:amount falling due after
more than one year
Total Assets less Current Liabilities
Net assets
FUNDS OF THE CHURCH
Unrestricted income funds
TOTAL FUNDS		 2025
Notes
£
£
-
791.47
-
791
6
(400)
391
391
7
(21,625)
(21,234)
(21,234)
(21,234)
(21,234)		 2024
£
£
-
370
-
370
(400)
(30)
(16,244)
(16,274)
(16,274)
(16,274)
(16,274)		 2024
£
£
-
370
-
370
(400)
(30)
(16,244)
(16,274)
(16,274)
(16,274)
(16,274)
(16,244)
(16,274)
(16,274)
(16,274)
(16,274)

6

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 February 2025

1. Accounting policies

The accounting policies have been applied consistently throughout the year and the preceding year.

a. Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP 2015) and the Charities Act 2011.

b. Incoming resources

Income resources have been clearly broken down to show the various sources of funds for the charity. The unrestricted income consists of funds the charity has discretionary control as regards its disbursement. Please note that all incoming resources are only accounted for in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when it is receivable while donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

c. Resources expended

Resources expended shows the governance cost and money spent on charitable activities. Expenditure is recognised on accrual basis as a liability is incurred. Expenditure could be VAT inclusive if it cannot be fully recovered, and it is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

2. Voluntary income

Church Offering and Tithe
Gift Aid		 Unrestricted
2025
2024
Funds
Total
Total
£
£
£
9,278
9,278
7,481
-
-
-
9,278
9,278
7,481

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**3. ** Cost of Charitable Activities
Activities
Undertaken 2025 2024
directly Total Total
£ £ £
CEMAFAM
 13,739

 13,739
 16,182
13,739
 13,739
 16,182
**4. ** Governance Costs
Unrestricted 2025 2024
Funds Total Total
£ £ £
Accounatncy Fee 400 400 400
Legal and Consultancy Fee - -
Bank Charges 100
 100
 202
500 500
 602

5. Employees

Employees
Wages & Salaries
PAYE & NIC		 2025
£
-
-		 2024
£
-
-

No employee received emoluments of more than £60,000.00 during the period under review.

Number of employees = 0. The Church made used of volunteered services during this financial year.

8

6. Creditors: Amount falling due within one year: Accountancy fee £400

7. Creditors: Amount falling due after one year: Other creditors £21,625

8. Unrestricted funds

Unrestricted funds At At
Incoming Outgoing
2024 resources resources 2025
£ £ £ £
(16,274) 9,278 14,239 (21,234)

9

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

FOR THE YEAR ENDED 28 February 2025

Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Independent examiner's statement

In connection with my examination, no matter has come to my attention.

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  4. have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent examiner Light Accountants Ltd 10/12/2025

10

CHRIST CENTRED MARRIAGE AND FAMILY MINISTRY

SCHEDULE OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 28 FEBRUARY 2025

RECEIPTS:
Incoming Resources:
Offering
Others
Total receipts
Church management and administration
Church - Hall rental
Service Charges
Software
Motor and Travelling Expenses
Charity Projects
Publicity and advert
Church Conference and Office Expenses
Total Expenditure
TOTAL CHARITABLE ACTIVITIES EXPENDITURE
Governance Cost
Professional and Accountancy fees
Bank Charges
Legal and Consultancy fees
TOTAL GOVERNANCE COSTS
TOTAL PAYMENTS
Excess of receipts over payments
Bank current and deposits accounts at 29/02/2024
Bank current and deposits accounts at 28/02/2025		 £
9,000
2,411
392
438
795
240
463		 £
13,739		 £
9,278
-
9,278
14,239
400

100
-
 13,739
13,739
500
500
4,961
-
16,274
-
21,234
-

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