PIERRE DE VIE CHURCH
(Charitable Incorporated Organisation) CHARITY REGISTRATION No: 1189999
ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
CONTENTS
-
Pages 3 to 4: Trustees' Report
-
Page 5: Statement of Financial Activities
-
Page 6: Balance Sheet
-
Pages 7 to 9: Notes to the Financial Statements
-
Page 10: Independent Examiner's Report
1
TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2026
LEGAL AND ADMINISTRATIVE INFORMATION
-
CHARITY NUMBER: 1189999
-
DATE OF REGISTRATION: 18th June 2020
-
START OF FINANCIAL YEAR: 1st April 2025
-
END OF FINANCIAL YEAR: 31st March 2026
TRUSTEES AT 31ST MARCH 2026:
-
Koloto Bokunga
-
Emmanuel Diboto (Chair)
-
Anne Diboto
-
Jackie Mpemba Mwaka
CORRESPONDENCE ADDRESS: International House 12 Constance Street London E16 2DQ
PRIMARY BANKERS: Barclays Bank UK PLC 1 Churchill Place London E14 5HP
INDEPENDENT EXAMINERS: Pierre de Vie Church Trustees International House 12 Constance Street London E16 2DQ
OBJECTS: To advance the Christian faith in Barking and Dagenham in particular and throughout the UK for the public benefit, mainly but not exclusively by providing a place of worship, religious education, pastoral care and outreach.
ACTIVITIES AND ACHIEVEMENTS
During the year ended 31st March 2026, Pierre de Vie Church continued to hold regular worship services at hired premises at The Jo Richardson School, and members and supporters sustained the church's ministry through tithes, offerings and personal donations. In the prior year, £460 in cash offerings was received and spent directly on music lessons without passing through the bank account; no equivalent cash transactions were identified this year. Resources expended through the bank account were lower than the prior year, and the trustees report a smaller net deficit for the year.
2
FINANCIAL REVIEW
| FINANCIAL REVIEW | ||
|---|---|---|
| 2026 | 2025 | |
| Incoming Resources | £5,769 | £5,262 |
| Resources Expended | £5,875 | £7,049 |
| Net Surplus/(Deficit) | (£106) | (£1,787) |
| Total Funds Carried Forward: | ||
| Unrestricted Funds | £141 | £247 |
| Restricted Funds | - | - |
| Total Funds | £141 | £247 |
Key Financial Highlights:
-
Incoming resources increased by 10% to £5,769 (2025: £5,262, which included £460 in cash offerings received and spent directly on music lessons)
-
Resources expended decreased to £5,875 (2025: £7,049)
-
The church experienced a net deficit of £106 for the year, an improvement on the £1,787 deficit reported in 2025
-
Total funds decreased from £247 to £141
-
All funds remain unrestricted
Reserves Policy: The Trustees aim to maintain free reserves equivalent to 3-6 months of operating costs. The current balance of £141 is modest relative to the church's operating costs, and the Trustees are continuing to address this through increased fundraising efforts and cost management measures.
TRUSTEE CHANGES DURING THE YEAR
No changes to the Board of Trustees have been identified from the records reviewed for this financial year.
FUTURE PLANS AND GOING CONCERN
The Trustees acknowledge the ongoing challenging financial position and are continuing to implement the following measures:
-
Enhanced fundraising initiatives
-
Cost reduction strategies
-
Seeking additional grant funding opportunities
-
Reviewing all expenditure for necessity and value
3
- Exploring partnerships with other organisations
The Trustees believe that with these measures, the charity can return to financial stability and continue its charitable activities.
TRUSTEES' RESPONSIBILITIES
The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO. In preparing those financial statements, the trustees are required to:
-
Select suitable accounting policies and apply them consistently
-
Make judgments and estimates that are reasonable and prudent
-
Prepare financial statements on the going concern basis unless inappropriate
The trustees are responsible for keeping proper accounting records and safeguarding the assets of the CIO.
Approved by the Trustees on 31 Jul. 26
Signed on their behalf by: Rev Emmanuel Diboto - Chair of Trustees
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2026
| Unrestricted Funds |
Restricted Funds |
Total 2026 | Total 2025 | |
| INCOMING RESOURCES | ||||
| Donations, Grants & Legacies | 5,769 | - | 5,769 | 5,262 |
| TOTAL INCOMING RESOURCES |
5,769 |
- | 5,769 | 5,262 |
| RESOURCES EXPENDED | ||||
| Cost of Charitable Activities | 5,875 | - | 5,875 | 6,889 |
| Governance Costs | - | - | - | 160 |
| TOTAL RESOURCES EXPENDED |
5,875 |
- | 5,875 | 7,049 |
| NET MOVEMENT IN FUNDS | (106) | - | (106) | (1,787) |
| Funds Brought Forward | 247 | - | 247 | 2,034 |
| TOTAL FUNDS CARRIED FORWARD |
141 | - | 141 | 247 |
4
BALANCE SHEET AS AT 31 MARCH 2026
| BALANCE SHEET AS AT 31 MARCH 2026 | ||
|---|---|---|
| 2026 | 2025 | |
| Fixed Assets | ||
| Tangible Assets | - | - |
| Investments | - | - |
| Total Fixed Assets | - | - |
| Current Assets | ||
| Debtors & Prepayments | - | - |
| Cash at Bank and in Hand | 141 | 247 |
| Total Current Assets | 141 | 247 |
| Liabilities | ||
| Creditors: Amounts Falling Due Within One Year | - | - |
| Net Current Assets/(Liabilities) | 141 | 247 |
| Total Assets Less Current Liabilities | 141 | 247 |
| Creditors: Amounts Falling Due After More Than One Year |
- | - |
| Total Net Assets/(Liabilities) | 141 | 247 |
| The Funds of the Charity: | ||
| Unrestricted Funds | 141 | 247 |
| Restricted Funds | - | - |
| Total Charity Funds | 141 | 247 |
5
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Charities SORP (FRS102) and the Charities Act 2011. Income and expenditure figures for the year have been compiled from the charity's Barclays current account transaction records; the trustees should confirm these agree with any invoices, pledges or other accruals not passing through the bank account.
2. INCOMING RESOURCES
| 2. INCOMING RESOURCES | ||
|---|---|---|
| 2026 | 2025 | |
| Donations and Offerings (through the bank account) | 5,769 | 4,802 |
| Cash offerings received and spent directly on music lessons |
- | 460 |
| Total | 5,769 | 5,262 |
The £460 shown for 2025 relates to cash offerings that were received and spent directly on music lessons without passing through the bank account. The trustees have confirmed this was a cash-in, cash-out transaction that did not affect the balance held at the bank.
3. RESOURCES EXPENDED
| 3. RESOURCES EXPENDED | ||
|---|---|---|
| 2026 | 2025 | |
| Rent and Facilities (Hall Hire) | 5,293 | 2,800 |
| Administrative Costs (insurance, registered office, equipment, supplies) |
582 | 633 |
| Educational Programs (music lessons) | - | 3,456 |
| Independent Examination | - | 160 |
| Total | 5,875 | 7,049 |
Of the £3,456 spent on educational programs in 2025, £460 was paid in cash directly from cash
offerings received (see Note 2) and did not pass through the bank account; the remainder was paid from the bank account. No expenditure on educational programs or an independent examination fee was identified in the bank account for the current year; the trustees should confirm whether these costs were incurred and settled by other means.
6
4. DEBTORS AND CREDITORS
The charity had no debtors or creditors outstanding at 31 March 2026 or at 31 March 2025, based on the records reviewed.
5. CASH AT BANK
Cash at bank represents the balance with Barclays Bank UK PLC as shown in the bank statements, being £141 at 31 March 2026 (2025: £247).
6. TRUSTEES' REMUNERATION
No trustees received remuneration during the year.
7. RELATED PARTY TRANSACTIONS
No related party transactions have been identified from the bank records reviewed during the year.
Pierre de Vie Church Trustees
International House 12 Constance Street London E16 2DQ
Date: 31 Jul. 26
7
PIERRE DE VIE CHURCH
(Charitable Incorporated Organisation) CHARITY REGISTRATION No: 1189999
ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
CONTENTS
-
Pages 3 to 4: Trustees' Report
-
Page 5: Statement of Financial Activities
-
Page 6: Balance Sheet
-
Pages 7 to 9: Notes to the Financial Statements
-
Page 10: Independent Examiner's Report
1
TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2026
LEGAL AND ADMINISTRATIVE INFORMATION
-
CHARITY NUMBER: 1189999
-
DATE OF REGISTRATION: 18th June 2020
-
START OF FINANCIAL YEAR: 1st April 2025
-
END OF FINANCIAL YEAR: 31st March 2026
TRUSTEES AT 31ST MARCH 2026:
-
Koloto Bokunga
-
Emmanuel Diboto (Chair)
-
Anne Diboto
-
Jackie Mpemba Mwaka
CORRESPONDENCE ADDRESS: International House 12 Constance Street London E16 2DQ
PRIMARY BANKERS: Barclays Bank UK PLC 1 Churchill Place London E14 5HP
INDEPENDENT EXAMINERS: Pierre de Vie Church Trustees International House 12 Constance Street London E16 2DQ
OBJECTS: To advance the Christian faith in Barking and Dagenham in particular and throughout the UK for the public benefit, mainly but not exclusively by providing a place of worship, religious education, pastoral care and outreach.
ACTIVITIES AND ACHIEVEMENTS
During the year ended 31st March 2026, Pierre de Vie Church continued to hold regular worship services at hired premises at The Jo Richardson School, and members and supporters sustained the church's ministry through tithes, offerings and personal donations. In the prior year, £460 in cash offerings was received and spent directly on music lessons without passing through the bank account; no equivalent cash transactions were identified this year. Resources expended through the bank account were lower than the prior year, and the trustees report a smaller net deficit for the year.
2
FINANCIAL REVIEW
| FINANCIAL REVIEW | ||
|---|---|---|
| 2026 | 2025 | |
| Incoming Resources | £5,769 | £5,262 |
| Resources Expended | £5,875 | £7,049 |
| Net Surplus/(Deficit) | (£106) | (£1,787) |
| Total Funds Carried Forward: | ||
| Unrestricted Funds | £141 | £247 |
| Restricted Funds | - | - |
| Total Funds | £141 | £247 |
Key Financial Highlights:
-
Incoming resources increased by 10% to £5,769 (2025: £5,262, which included £460 in cash offerings received and spent directly on music lessons)
-
Resources expended decreased to £5,875 (2025: £7,049)
-
The church experienced a net deficit of £106 for the year, an improvement on the £1,787 deficit reported in 2025
-
Total funds decreased from £247 to £141
-
All funds remain unrestricted
Reserves Policy: The Trustees aim to maintain free reserves equivalent to 3-6 months of operating costs. The current balance of £141 is modest relative to the church's operating costs, and the Trustees are continuing to address this through increased fundraising efforts and cost management measures.
TRUSTEE CHANGES DURING THE YEAR
No changes to the Board of Trustees have been identified from the records reviewed for this financial year.
FUTURE PLANS AND GOING CONCERN
The Trustees acknowledge the ongoing challenging financial position and are continuing to implement the following measures:
-
Enhanced fundraising initiatives
-
Cost reduction strategies
-
Seeking additional grant funding opportunities
-
Reviewing all expenditure for necessity and value
3
- Exploring partnerships with other organisations
The Trustees believe that with these measures, the charity can return to financial stability and continue its charitable activities.
TRUSTEES' RESPONSIBILITIES
The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO. In preparing those financial statements, the trustees are required to:
-
Select suitable accounting policies and apply them consistently
-
Make judgments and estimates that are reasonable and prudent
-
Prepare financial statements on the going concern basis unless inappropriate
The trustees are responsible for keeping proper accounting records and safeguarding the assets of the CIO.
Approved by the Trustees on 31 Jul. 26
Signed on their behalf by: Rev Emmanuel Diboto - Chair of Trustees
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2026
| Unrestricted Funds |
Restricted Funds |
Total 2026 | Total 2025 | |
| INCOMING RESOURCES | ||||
| Donations, Grants & Legacies | 5,769 | - | 5,769 | 5,262 |
| TOTAL INCOMING RESOURCES |
5,769 |
- | 5,769 | 5,262 |
| RESOURCES EXPENDED | ||||
| Cost of Charitable Activities | 5,875 | - | 5,875 | 6,889 |
| Governance Costs | - | - | - | 160 |
| TOTAL RESOURCES EXPENDED |
5,875 |
- | 5,875 | 7,049 |
| NET MOVEMENT IN FUNDS | (106) | - | (106) | (1,787) |
| Funds Brought Forward | 247 | - | 247 | 2,034 |
| TOTAL FUNDS CARRIED FORWARD |
141 | - | 141 | 247 |
4
BALANCE SHEET AS AT 31 MARCH 2026
| BALANCE SHEET AS AT 31 MARCH 2026 | ||
|---|---|---|
| 2026 | 2025 | |
| Fixed Assets | ||
| Tangible Assets | - | - |
| Investments | - | - |
| Total Fixed Assets | - | - |
| Current Assets | ||
| Debtors & Prepayments | - | - |
| Cash at Bank and in Hand | 141 | 247 |
| Total Current Assets | 141 | 247 |
| Liabilities | ||
| Creditors: Amounts Falling Due Within One Year | - | - |
| Net Current Assets/(Liabilities) | 141 | 247 |
| Total Assets Less Current Liabilities | 141 | 247 |
| Creditors: Amounts Falling Due After More Than One Year |
- | - |
| Total Net Assets/(Liabilities) | 141 | 247 |
| The Funds of the Charity: | ||
| Unrestricted Funds | 141 | 247 |
| Restricted Funds | - | - |
| Total Charity Funds | 141 | 247 |
5
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Charities SORP (FRS102) and the Charities Act 2011. Income and expenditure figures for the year have been compiled from the charity's Barclays current account transaction records; the trustees should confirm these agree with any invoices, pledges or other accruals not passing through the bank account.
2. INCOMING RESOURCES
| 2. INCOMING RESOURCES | ||
|---|---|---|
| 2026 | 2025 | |
| Donations and Offerings (through the bank account) | 5,769 | 4,802 |
| Cash offerings received and spent directly on music lessons |
- | 460 |
| Total | 5,769 | 5,262 |
The £460 shown for 2025 relates to cash offerings that were received and spent directly on music lessons without passing through the bank account. The trustees have confirmed this was a cash-in, cash-out transaction that did not affect the balance held at the bank.
3. RESOURCES EXPENDED
| 3. RESOURCES EXPENDED | ||
|---|---|---|
| 2026 | 2025 | |
| Rent and Facilities (Hall Hire) | 5,293 | 2,800 |
| Administrative Costs (insurance, registered office, equipment, supplies) |
582 | 633 |
| Educational Programs (music lessons) | - | 3,456 |
| Independent Examination | - | 160 |
| Total | 5,875 | 7,049 |
Of the £3,456 spent on educational programs in 2025, £460 was paid in cash directly from cash
offerings received (see Note 2) and did not pass through the bank account; the remainder was paid from the bank account. No expenditure on educational programs or an independent examination fee was identified in the bank account for the current year; the trustees should confirm whether these costs were incurred and settled by other means.
6
4. DEBTORS AND CREDITORS
The charity had no debtors or creditors outstanding at 31 March 2026 or at 31 March 2025, based on the records reviewed.
5. CASH AT BANK
Cash at bank represents the balance with Barclays Bank UK PLC as shown in the bank statements, being £141 at 31 March 2026 (2025: £247).
6. TRUSTEES' REMUNERATION
No trustees received remuneration during the year.
7. RELATED PARTY TRANSACTIONS
No related party transactions have been identified from the bank records reviewed during the year.
Pierre de Vie Church Trustees
International House 12 Constance Street London E16 2DQ
Date: 31 Jul. 26
7