Charity number: 1190014
THE GREAT DIVINE HOLY ORDER
OF THE THIRD ERA
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

THE GREAT DIVINE HOLY ORDER OF THE THIRD EIiA
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 JUNE 2022
Trustees
Tolulope Babatunde Oloniyo. Chair
Olamide Elufisayo Olagbaju. Secretary
Dr Richard Babatunde Ajuwon
Adeyamu Babalunde Oke
Timothy Ogundana
Charity rggislered
nurnbar
1190014
Principal offi¢8
Trinity House
3 Bullace Lane
Dartford
Kent
DA1 188

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
CONTENTS
Page
Independent examiner's report
Trustees, report
statement of financial activlties
8alan¢e sheet
Notes lo the financial statements
7-13

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
INDEPENDENT EXAMINER'S REPORT
FOR THE PERIOD ENDED 30 JUNE 2022
Independent examiner's report to the Trustees of The Grgal Divine Holy Order of the Third Era
('the Charity'l
I report to the charity Trustees on my examination of the accounts of the Charity for the period ended 30 June
2022.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the
requiremen15 of the Charities Act 2011 I'lhe 2011 Act'}.
I report in respect of rny examination of the Charity's accounts carried out under section 145 of the 2011 Act
and in carrying out my examination I have followed the applicable Directions given by the Charity Commission
under section 145151{bl of the 2011 Act.
Indgpgndent examlnerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act,. or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other Ihan any requirement
that the accounts give a 'true and fair. view which is not a maller considered as part of an independent
examination.
I have no concerns and have come across no other mallers in connection with the examination lo which
allenlion should be drawn in this report in order lo enable a proper understanding of the accounts lo be
reached.
Signed.. -
Dated.. 14 Ae.,1 Sbx
Stephen Fryer
FCA
H8dley Dunk Limited
Trinity House
3 Bullace Lane
Dartford
Kent DA1 1BB
Page 1

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2022
The Trustees presenl their annual report together with the financial statements of the The Great Divine Holy
Order of the Third Era for the 1 July 202110 30 June 2022.
Objèctives and activities
• Policigs and objectives
The charity's objects are the advancement of the Christian faith in accordance with the Slalement of Faith by any
means whatsoever including bul not limited to the preaching and proclamation of Ihe Christian Gospel, and the
teaching of Christian doctrine, the prevention or relief ol poverty by such means as the Trustees may from time
to time think fit, and to advance Christian ethics and morality by such means as the Trustees may from time lo
time.
In setting objectives and planning for aclivilies, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a
charity IPB21'.
• Strategies for achieving objectives
We started effectively in July 2020 with a new Leadership Team and church organisational slruclure. Each
department now falls within a specific group and all volunteers are worf(ing together within their purview lo carry
and fulfil the overall vision of the ¢hurch.
In response to the Covid-19 pandemic, we have transitioned lo virtual gatherings, in 8ccordance with UK
government advice and to ensure the safety of our congregation. Our setvi¢es are now via Zoom Meetings,
which enables us lo reach and minister lo a much wider Members and Community of irbdividuals. We have
introduced dynamic and inleraclive elements to our Zoom meetings welcoming a range of voices to the virtual
pulpit to lake different segments of the Virtual services.
We have held a range of Ihemed, personal development and empowering virtual seminars. facilitated by
professional members sharing wisdom and engaging in inspiring discussions on a variety of topics, including-but
not exclusive to,. Career, Finance, Spiritijal and physical development. Mentsl health, Children with special
needs, Marriage Institution, and Parentir)g.
Before Covid-19 pandemic, outd¢)oT activities lagged-The Family Fun Day, were organized, where the
church members interacted with our Local community, family, and friends. Sports. games, and Lecture series
were carried out. These events have been an opportunity to welcome both existing church members and those
from the wider community alike.
We have welcomed a range of topics and questions from the congregation lo our midweek Bible study
classes, promoting private and collective study of His Word, as well as enriching, Ihought-provoking and inspiring
group discussions, as we seek lo discover God's truth on the matters raised.
Page 2

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2022
Objectlves and activities {¢ontinuedl
Main actlvitie$ undertaken to furthèr thg Charity's purposes for tho public benefit
As a Church, we have donaled and contributed lo many diverse charities that empower the vulnerable and those
in challenging circumstances, especially In this unprecedented season, whilst continuing lo encourage and reach
out lo ils members, providing financial and practical support where required.
We have supported the following charities..
Peckham Methodist church
Cenlrepoinl Homeless Charity
Shelter UK
NSPCC
Christian Aid
UNICEF
Marie CuTie
British Legion
Alzheimer's Society
Tomm￿$ Charity
Mind Charity
A¢hlevements and performance
Main achiovemgnts of the Charity
Our Childfen and Youth virtual ¢lasses have been fun. inleraclive, and dynamic. The teachers responsible for
every age group have found unique, engaging. and diverse ways lo explore the curriculum with the youths in
these unique circumstances, whilst empowerin9 them lo share and exchange with one another confidently.
Financial review
• Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation Ihal the Charity has adequate
resources lo continue in operational existence for the foreseeable future. For this reason, they continue lo adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the a¢¢ounting policies.
• Reserves policy
It is the policy of the Church that Un￿s1￿cled funds which have not been designated for a specific use should be
maintained al a level equivalent lo between three and six month's expenditure. The Trustees considers that
reserves at this level will ensure Ihat, in the event of a significant drop in funding, they will be able lo continue Ihe
Church's current activities while consideration is given lo ways in which additional funds may be raised. This
level of reserves will be always maintained.
Structure, governance and management
Constitutlon
The Great Divine Holy Order of the Third Era is a registered charity. number 1190014, and is consliluted under a
Trust deed.
Page 3

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
TRUSTEES. REPORT (CONTINUED
FOR THE YEAR ENDED 30 JUNE 2022
Strucwr•. ooveman¢e and min*g•ment l¢onlinu•d)
• Mtthods of appolnlm•nt or •le¢tlon of Trusle•s
The management of the Charity is the responsibilty of the Trustees are elected and c¢x>pted under the
tenrts of the Trust deed.
Membèrs. Ilablllty
The membe￿ of the Charity guarantee to contrtbute an amount not ex￿eding £1 to the assets of the Charity In
the event ofwinding up.
Statement of Tru5tees' r•sponslbllfti¢5
The Tnjslees are responsible for preparing the Trustees. report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards Iunlled Kingdom Generally A￿pIed Accounting
Practice).
The law applicable to charities In England & Wales requires the Trustees to prepare finanual State￿nts for
eath financial which give a true and fair view of the stale of affai￿ of the Charity and of ils incoming resources
and application of resources. induding its Kicome and expenditure. for that peritsJ. In preparing these financ4al
statements, the Trustees are required to:
select suilable a￿Unting policies and then ap￿Y them consistenty.
observe the rnethc#Js and principles of the Charities SORP {FRS 102),.
make judgments and accounting estimates that are reasonable and pnjdent
stale whether appliGable UK Accounting Standards {FRS 1021 have been followed, subject to any material
departures disclosed and expiained in the financial statements;
prepare the financral statements on the going Con￿rn basis unless il is inappropriate to presume that the
Charity will ￿ntinue in business.
The Trustees are responsible for keeping adequate arxounts'ng recths that are sufficient to show and explain
the Charivs transactions and disclose with reasonable acuracy at any time the financial position of the Charity
and enable them to ensure that the financial statements comply the Charities Act 2011, tho Charity
{Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and deleclton of
fraud and other irregulariti8s.
Approved by order of the members of the board of Trustees and signed on their behalf ty.
Tolulope Ba
{Chair of Tru
Date..
unde Olonlyo
ees)
Olamlde Eluflsayo Oi*gb•ju
Page 4

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2022
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Note
Income from:
Charitable activities
Investments
21,736
21,736
78,448
412
Total Income
21,739
21.739
78,860
Expenditure on:
Charitable activities
33,759
33,759
12,852
Totsl gxpendlture
33,759
33,759
12,852
Net movement In funds
112,0201
112,0201
66,008
Reconciliation of funds:
Total funds brought forward
Net movement in funds
66.008
112,0201
66,008
112.020}
66,008
Total funds carried forward
53,988
53,988
66,008
The Ststement of financial activities includes all gains and losses recognised in the year.
The notes on pages 7 to 13 forn part of these financial slatemenls.
Page 5

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
BALANCE SHEEr
AS AT 30 JUNE 2022
2022
2021
Note
Plx•d as5•ts
Cufrent asstts
Cash at bank and in hand
57,565
68,881
57,565
68.861
cred110￿. amounts falling due within one
{3.S771
(2,8531
Net curr•nt assets
53.988
eé,008
Total assets l•ss current Ilabllltl•¥
53,988
66.008
N*t assets ¢x¢luding pension ass•t
53.988
66,008
Total nèt assets
53.988
66.008
Charlty fvnds
Restricled fvnds
Unrestricted fvnds
53.988
66.008
Total funds
53.988
66,008
The financial ststements were approved and aulhorised for issue by the Trustees on
Z4 Ae-.1
and signed on their behatf by:
Tolulop• B
(Chair of T
atund• Olonlyo
stees)
The notes on pages 7 to 13 fom part ofthese financial statements.
Page 6

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
General infonnation
The Great Divine Holy Order of the Third Era is a Charitable Incorporated Organisalion registered in
England under number CE022234 and charity number 1190014. The registered office is situated at Trinity
House, 3 Bullace Lane, Dartford, Kent, DA1 1 BB.
Accounting policios
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021
Accounting and Reporting by Charities-. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The financial statements have been prepared to give a Irue and fair, view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only lo the exlenl required lo provide a 'true
and fairf view. This departure has involved following the Charities SORP IFRS 1021 published in
October 2019 rather than the Accounting and Reporting by Charities.. Slalemenl of Recommended
Practice effective from 1 Apr¢1 2005 which has since been withdrawn.
The Great Divine Holy Order of the Third Era meets the definition of a public benefit entity under FRS
102. Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise slated in the relevant a¢¢ounling policy.
2.2 Income
All income is recognised once the Charity has entitlement lo the income. il is probable that the
income will be received and the amount of income receivable can be measured reliably.
Income lax recoverable in relation to investment income is recognised al the lime the investment
income is receivable.
2.3 Exponditure
Expenditure is recognised once there is a legal or conslruclive obligation lo transfer economic benefit
lo a third party, il is probable that 8 transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The costs
of each a¢livily are made up of the total of direct costs and shared Costs, including support costs
involved in undertaking each a¢livily. Direct costs attributable lo a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable lo a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charitys objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest receivable
Interest on fijnds held on deposit is included when receivable and the amount can be measured
liably by the Charity,. this is normally upon nolificalion of the interest paid OT payable by the
inslitulion with whom the funds are deposited.
Page 7

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Accounting policies Icontinuedl
2.5 Cash at bank and in hand
Cash al bank and in hand includes cash and short-lerm highly liquid investments with a short malurily
of three months or less from the dale of acquisition or opening of the deposit or similar account.
2.6 Liabilities and provisions
Liabilities are recognised when there is an obligation al the Balance sheet date as a result of a past
event, il is probable that a transfer of economic benefit will be required in selllement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised al the amount that the Charity anlicipales il will pay to settle the debt or the
amount il has received as advanced payrnenls for the goods or seNices it musl provide.
Provisions are measured al the best estimate of the amounts required to seltle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted al the pre-tax discount rale that reflects the risks specific lo the li8bility. The
unwinding of the discount is recognised in the Statement of financial activities as 8 finance cost.
2.7 Financial instrument$
The Charity only has financial assets and financial liabilities of a kind that qualify as basic finan￿al
instruments. Basic financial instruments are initially recognised al tr8nsaclion value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
easured al amortised cost using Ihe effective interest method.
2.8 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Trustees in
fLJrtheran¢e of the general objectives of the Charity 2nd which have not been designated for other
purposes.
Investment income, gains and losses are allocated to the appropriate ftjnd.
Income from charitable activitie5
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Religious activities
Transfer from anlecedenl organisation
21,736
21,736
25.991
52,457
21,736
21,736
78,448
Total 2021
78,448
78,448
Page 8

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Investment income
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Rent
410
Bank interest
412
Total 2021
412
412
Analysls of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2022
Total
2022
Total
2021
Religious activities
33,759
33.759
12,852
Total 2021
12.852
12,852
Analysls of expendlture by activities
Activities
undertaken
directly
2022
Total
funds
2022
Total
funds
2021
Religious activities
33,759
33.759
12,852
Totsl 2021
12,852
12,852
Trustees. remuneratlon and expenses
During the year. no Trustees received any remuneration or other benefits12021 - £NILI-
Pagg 9

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Trnstees. remuneration and expenses (Continued)
During the year ended 30 June 2022, no Trustee expenses have been incurred12021- £NILI.
Credltors.. Amounts falling due within one year
2022
2021
Olher loans
603
1,474
1,500
2,103
Other creditors
Accruals and deferred income
750
3,577
2,853
Page 10

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
ststement of funds
Statement of funds - current year
Balance al
30 June
2022
Balance al 1
July 2021
Income Expenditure
Unrestricted funds
General Funds - all funds
66,008
21,739
133,759}
53,988
Page 11

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Statement of funds {¢ontinuedl
ststemgnt ot funds - prior y&ar
Balance at
30 June
2021
Balance al
1 June 2020
Income Expenditure
Unrestricted funds
General Funds - all funds
78,860
112,8521
66,008
10. Summary offunds
Summary of funds - current year
Balance at
30 June
2022
Balance al 1
July 2021
Income
Expenditure
General funds
66,008
21,739
{33,7591
53,988
Summary of funds - prlor year
Balance at
30 June
2021
Income Expenditure
General funds
78,860
112,8521
66,008
11.
Analy$is of not assets bgtwegn funds
Analysis of net assets between funds - current year
Unrestficled
funds
2022
Total
funds
2022
Current assets
Creditors due within one year
Difference
57,565
13,5771
57,565
13,5771
Total
53,988
53,988
P8ge 12

THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
11. Analysis of net assets betsveen funds {contlnued)
Analysis of net a$$gts between funds . prlor year
Endowment Unrestricted
funds
funds
2021
2021
Total
funds
2021
Current assets
Creditors due within one year
68,861
12,8531
68.861
12,8531
Total
66,008
66.008
Pa9e 13