Charty number: 1191K)14 THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 MARCH 2025
THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA coKrEirrs Pase Rofor•n¢¢ and admlrtl8trntSvo dgtails ol tho Charity, l¢s TnMt¢qs #nd advlsern Tw8l•e•' roport Ind•p*ndfrnt examln•rf• report statement oi financlal actlvlue Balan Jheet Not•$ to the finaThclal •t•ièrnenls 8-13
THE GREAT DlliiNE HOLY ORDER OF THE THIRD ERA REFERENCE AND ADMINISTRATNE DETAILS OF THE CHARfTY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 27 MARCH 2025 Tru8teès Tolulope Babalunde Olonryo. Chaimwn Olamhjè Elufisayo Olagbaiu. Secretary Dr Rthard Babaiunde Treasufef Adeyemi Babalunde Oke. VKe Chairman Tolulort Olugbenga Adtybile lappoinled 10 De¢embef 20231 Charlty reglstered numbor 119¢X114 Prfnclpal offlct Tnnty House 3 6ulL3ce Lano Danford DA1 188 Accountants Hedley Dunk Limrted Ua Xeinadin Trinity House J BuliKe Lane Oèrrford Kent DA11B8 PJge I
THE GREAT OIVINE HOLY ORDER OF THE THIRD ERA TRUSTEES. REPORT FOR THE YEAR ENDED 27 MARCH 2025 The Trustees presenl their annual report, logelher with the financial 51atemenls of The Great Divine Holy Ord8r ol the Third Era, for Ihe period ended March 27, 2025. Obledlv08 and a¢tlvltl • Polleles and obJectl¥e8 The charitys obJ'eclNes are the advancernent of the Christian falth in accordance wilh the Ststemenl of Faith by any means whatsoever indIng but nol lunited t¢ the preaching and pro¢lamalion of the Chrislian Gospel, and the teaching of Christian doctrine. the prevention or relief of poverty by such means as the Trustees may from time lo time think fil, and to advance Christian ethics and moralty by such means as the Trustees may from lime to time. In Setting c*ec16ve$ and planning ac11vit$. the Trustees have given due rA)nsideratn to the 98neral guidance published by the Charity Commission on publi benefrt, including the guidance 'Pubfic benefit: njnning a charity <PB2)'. • Stratogles for achl•¥lng objecllv 1. We have held a range of themed. personal development and empowering vwtual Semlnars, facilitatsd by professional memteTS sharing wisd¢m and engaging In inspirtn9 disGussions on a variety of topi, including bul not exdusive to; Caer, Finance, Spiritual and Physical DevelopmenL Mental health. Children wilh special needs, MarTiage Institution. and Parenting 2. These events have been an opportunrty to welcorne both existing church members 3r1 those from the wpjer community alike. 3. We have welcomed a range of topics and questn$ from the congregation to our mhlwèek Bible study Clèsses, promoting private and collective study of His Word. as well as enriching Ihoutht-provoking and Inspiring group discussions. as we seek lo discover God's truth on the Matte rnlsed. 4. We have held a range of themed, personal develoeTht 8nd empowering virtual seminars. facilitated by professional members sharing wisdom and engaging In inspiring discussions on a variety of topics. induding-but not exclusive to- Career. Finance. Spiritual and physical development. Mental heallh. Chiklren with special need5, Marriage Instilution. and Pafenling. S. We host Yhe Family Fun Day, where church members Interact wilh our Local community, lamilies, and fii¥nds. Sports, games. and Lecture series were carr¢ed oul. These 8vents have been an Lyportunity to welcome both existing thurch members ar th08e from the wider community alike. Pago 2
THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA TRVSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 27 MARCH 2025 ObJpGllvq$ and actlvli IM Icontlnu•d) Main 4Ctivities undrtaken to furthertho Ch•rity'8 purpos¢$ lorth• public benefit As a Church. we heve donated and conlributed to many diverse chanlie$ Ihal empower Ihg vuln8rablg and those challenging circumstances, esperyally in this LTrnpreced8nled season. whilst continuing lo encourage and reach out lo lis members, woviding financial and practical SUPFQrt where required. We have supported the foll¢Mirg chwities slnce Marth 2020. Peckhan MethcKIi5t church centPoint Homeles5 Charity Shelter UK NSPCC Christian Aid UNICEF Marie Curie British Legi(Y+ Ajzheimerfs S¢ciety Tommvs Charity Mind Chaiity A¢hl•v•meThts arAd perfornianc • Main achl•v•ments of th• Charlty Our Children and Youth virtual cl855es have been fun, inioradive. and tynamic. The teachers responsible for every age group have f¢und unique, engaging, and divetsè w8ys lo explore the curriculum with the youths In these unique circumslanees, whilst empowering them to share and exchange wilh Lw)e 8nother confident. FSnanclal Teview • Golng ¢on¢•rn After making gppropiiate enquiries, the Trustees have a reasonable expedalion that the Charity possesses suificient resources to continue operatin9 for the loreseeable future. ThefOre. Ihey maintaln the 905ng concem basis ¥1 preparing the financial stalemen Further details about th9 adoption of the goin9 concem bas are provided in the 8e¢ount#ig policies. • Resovles pollcy It is Ihe Church policy that unrestdcted funds not allocated for a specific PUryK)se shwld be maintained at a levgl equNalent lo betsveen three and six months, expenditure. The Trustees believe that reseNes at thi5 ievfrl will ensure that. in the event of a slgnificanl decline in funding, they can sustain Ihe Churth's current aciivities while exploring options to raise additional funds. This level of reserves will 3¥aY bè upheld. structure. go¥•rnanc• and management • Constitutlon The Great Oivine Hoty Order of the Third Era is a registered charity, number 11WJ014. and 18 constituted under Trust deed. Page 3
THE GREAT DIVINE HOLY ORDER OF THE THIRD EPA TRUSTEES. REPORT (CONTINUED) FOR ThE YEAR ENDED 27 IAARCH 2025 Stru¢tyre, governanco •nd manag•m?n¢ (¢ontlnu•dl M¢¢hods of •ppolntment or el•ctlon of Trustoos The management of the Charity 1$ Ihe responsibility of the Trusleeg wh• are elected aNJ COvOPted under Ihe lemis of the Trusl deed. Statemfrnt of Tru$toe¥' r•spon$lbllltl•s The Trustees are responsible for Pp3ng the Trustees, report and the financial slatemenls in a¢Idance wlh applicable law and Uniled Kingdom Accounting Standards (United Klngdom Generaly AGpts Acwunts"ng Prnctice). The law applicable lo ch8Tities in England & Wales requires the Trustees lo prepare financial statements for each financial which give a true and fair Mew of the state of affairs of Ihe Charity and of its Sncomiw resoufces and application of resources. induding its income and expenditure. for th8t period. In preparing these fm8ncial statements. Ihe Trustees are required lo.. sel8¢t suilable accounting policies and then appty them conslslenlly: obseNe the methods and principles of the Charilies SORP IFRS 102): mako judgments and ac¢ounling e8th"male$ that are reasonable and prudenL state whelher applicab UK Accounting Standards (FRS 102) h8ve been fcrflowed. suw'ect to arry material departures di5¢1tssed and explained in the financial ststements.. prepare Ihe financial slalements on the going concern basis unless it is inapproKK4ate to presume Ihst the Charity wll contiiu? in business. The Twsleets ar6 responsitle for keeping adequate accounting rec$ that are sufficient to shtyrt explain the Charivs transactions and disclose with reasonable atCAJracy at any time the financial F¥)Sitlon of Charity and gnabte them to ensure that the ffinanclal statements comply wilh tha Charities Act 2011. th• Charity (Accounts and Reports) Regulations 2008 and the provisions of the Twst deed. They arn also responsible for safeguarding the assets of Ihe Charity and hence lor taking reasonable steps for the preventlon &nd detecbon of fraud and other iNegvlarilies. Apprpved by order of the members ofthe board of Twstees on 26 January 2026 and $igned on their behaf by.. Tolulope tundg Olonlyo Chair ofTrustses Dr Ri¢hard BAbatund• Ayn Treasurer Page 4
THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA INDEPENDENf EXAMINER'S REPORT FOR THE YEAR ENDED 27 MARCH 2025 Independent examin•rfs rgport to thg Truste ofTh• Gr•at Dlvlne Holy Ordor Of the Thlnl Era 1.tho Charlty.) I report lo the clarity Trustees on my ex8minalion of the accounts ol the Charity for the year ended 27 March 2025. Responslbllltles and basls of report As the Trnslees of the Charity you a responsible for the preparation of the accounts in accorda9 with Ihe requirements of the Charities Act 20111.lhe 2011 Arfl. I report in respect of my examination of the CharitS accounts caffled out under sectlon 145 of Ihe 2011 Act and in Carrying out my examination I have followed Ihe applicable Directions given by th& Charity Commisslon under section 14515}Ibl of the 2011 Act. Ind•p¢nd•nt •x•min•rfs stat•m•nt Your Bttenlion is drgwn lo the lact Ihal the Chwty has PreP8d the gc¢ounts in 8ccord8n¢e wlth Aci))unting end Reporting by Chariiies.. Statement of Recommended Practi applicable to charities preparing thelr accounts in aCrdance with the Financial Reporting St8ndaTd applicable in the UK and Republ of Ireland (FRS 1021 irb preference to Ihe ActIng and Reportin9 by Charities." Statement of Recommended Praclu iSSLted on 1 April 2005 is refeffed to in the extant regulat$ but has been withdrawn. l understsnd that Ihis has been done in order for the accounts to provide a twe and fair vtew in 8¢cordance with tha Generally Accepted Accounting PracCe effective for repolting periods beginning on or after 1 January 2015. I have complete¢Y my examination. I confimi that no matters have come to my attention in eonnection with the examinathon giving me cause to believe that in any material re5pecL a¢¢ounling records were Th)t kept ift respect of the Charity as required by seclion 130 of tt* 2011 fv£t: or the accounts do not aco)rd Yth those records," or the accounts do nol comply with the appluble requiwnenls concerning the fomi and content of accounts sel out in the Charities (ACrunts and Reports) Regulatlons 2008 other Ihan any requirement that the a¢xounts gl¥e a 'true and folrf view whth is not a matter considered a5 part of an independent examination. I have no concem$ and have come across no other matters in connection wilh the exaNlnation trj whlGh attenllon should be drawn ui this report in order to enable a proper undetstanding crfthe CoUnts to be reached. Dated.. 26 January 2026 Slgph8n Fryer FCA Hedley Ounk Limited Va X8inadin Trinity House 3 Bullac8 Lano Dartlord Kent DA118B Pa99 S
THE GREAT DIVINE HOLY ORDER OF THE TrIIRD ERA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 27 MARCH 2025 Unrpstricled funds 2025 Total funds 2025 Total funds 2024 Nole In¢om¢ from". Chariiable actiMlies Investments 23,089 561 23,089 561 22,654 315 Total Inc¢m• 23.650 23,650 22,9 Expenditure on: ChaFitable actmties 15,724 15,724 15,340 Total expendithr 15.724 15,n4 15,340 N•t mov•mont In funds 7.926 7.926 7.629 Roconelllatlon ol funds: Totsl funds brought fOard N&t movement in funds 78.553 7,926 78.553 70,924 7.629 Total fund8 caffled fonyard 86.479 86.479 78,553 The Statement of financial adivities includ0$ all gain5 and105se5 re¢>>3nised in the year. The notes on pages 8 to 13 forn) part of these financial Slolemenls. Page 6
THE GREAT DNINE HOLY ORDER OF THE THIRD ERA BALANCE SHEET AS AT 27 MARCH 2025 2025 2024 Note Fixed assets Curr•nt •$sets Cash at bank and in hand 88.7(10 80,318 88.700 80,318 Current Ilabllliles credito.. amount$ fallin9 due wilhin one year (2.221) (1.765) Net tt•nt assets 86.479 78,553 Total assets less ourr•nt Ilabllhles 86,479 78.553 Net assets •x¢ludlng pension assot 86.479 78.553 T¢)tal net asset8 86.479 78,553 Charfty funds Restricted funds Unrestrtcted funds 10 10 86.479 78.553 Total funds 88,479 78,553 The financral slalements were apwoved and aLthorised for Issue b4 the Trustees cffj 26 January 2028 and signed on their behair ty. Tolulop• B Chairof T tundo Olontyo Dr Rlchard Babatundo AJuY•on Tr•asurnr Ihe note5 on pages 8 to 13 foThn part of these financial stslemont& Paga 7
THE GREAT OIVINE HOLY ORDER OF THE THIRD ERA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 MARCH 2025 General Informatlon The Great Divine Holy Or(ler of the Third Ere Is a Chgrilable Incorporated Organisation registered in England under numbèr CE022234 and charity number 1190014. The regisleied office 15 silua1 at Trinity H¢)us9. 3 Bumace Lane. Dartlcrd, Kenl. DA11BB. A¢¢ountlng pollclo$ 2.1 Basls of prepaTrtion financial 15talem•nt8 The financial statements have been prepafed in accordance with Ihe Charities SORP IFRS 102) - Accounlin9 and Reporting by Chafilies: Slalement of Recomrnended PfacIl applicable lo charities preparing their acUnts in accordance wilh the Financial Reporting Slandard applirable in the UK and Republie of Ireland IFRS 1021 leffectsve 1 January 20191, thè Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10218nd the Charit kl 2011. The financial slatements havo been prepared to give a 'twe 8nd fairf vvw er•J have departed from the Charities (ATrI$ and Reports) Regulation$ 2008 onty to the extent wuired to prov18 a 'lnJe and fair view. This departure h85 involved loifowing the Charities SORP (FRS 1021 published In October 2019 rathef than the Accounting and Reporting by Charities: Statement of Recommended Practice effectNe from 1 April 2005 which has since teen wiihdrawn. Th8 Grgat Divine Holy Orderof the Third Era meets the definition of a public benefit entity under FRS 102. Assets and liabilili•s are inibally recognised at historical cosl or transaction value unless otherwise stated in Ihe relevant aeeounting polKy. 2.2 Incom• All income Is rec09rSed ono the Charity ha5 ontbttement lo the Incomo, it is probable that th& Income will bg re7Ved and the anount of incom• re1vab[¢ Can be measured reliably. Income lax recoverab 1?1 to inveslment Incom0 1$ rewgTh$ed at the twne tho iivestment income is receivable. 2.3 Expondituwe EKpendituro i8 recognised once there 1$ a legal or conslruclive obligation to transfer e¢onom¢c benefit to a third paty. it is probable that a trdnsfer of economic benefits will bg required In settlement and the Brnounl of the obligalion can be measured reliabty. Expen(Jilure 15 clalfIed by actmty. The costs ot each activity are made up of the total of direcl costs Bnd shared costs. hidudg support rAlSts invoived in undertaking each tIvity. Direct costs attributable lo a single aclNity are allocated direclty to that activty. Shared costs which contribule to more than ce activity and support costs which aro not attributabje to a slngle actNity are apportioned bohveen thosa a¢livilies on a basis o)nsist8nt with the use of resOue$. Central staff cosls are 011ocaled on the basig of time spenl and depreciation charges alkxated oft the portion of the asset's use. Expènditure on chaiitsble actwit*s 1$ incurred on direclly undertaking the actNitie8 which fvrther the Chariils objectives, as well as any associated support costs. All expenditu is inclusive of irrecoverable VAT. 2.4 Intor1 r•c•i¥able Inte$1 on funds held on dep0511 Is induded when receivable tnd the amount Can ba measured reliably by the Charity. this is nomalty upon nolification of Ihe inler¢st pald or payable by the inslilulion with whom the funds arè deposited. Page 8
THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 MARCH 2025 Ac¢ountlnB poli¢i05 Iconlinu•d) IS Cash at bank •nd In hand Cash al bank and in hand includes G8sh and short-lenn highly liquid inve51menls wilh a short maturity of three months or less Irom the dale of acquisilion OT opening of the deposfjl or similar aecounl. 2.6 LIabillo• and provlslons Liabiliiies are recognised when there is an obligalion al Ihè Balance sheet dale as a result of a past evenl. it is probable that a tfansfer of economr benefit will bg required in settlpmen( and 8mounl of the setilemenl con be eslimaled reh'ably. Liabililieg are recogn15ed at the 8mounl that Ihe Chanty anticipates11 wlll FQY to sellle Ihg debt or tho amounl it has received as advanced paymen15 for the 9oods or services it must Pfovide. Provisions are measured at the best estimate of the amounis reqvired to Seltlo the obligat. VNknere the effect of the lime value of money is malerial. the prowsion Is based on the presenl value of Ihosg amounts. dIsunted al the pre•tax discount ratg Ihal reneGts the risks Specif to the liabli ity. Th• unwin(Sing of the discount is reo)gnised in the Stat8menl of finanaal activities as a finance cosL 2.7 Flnanclal Instruments The Charity only has fman¢ial asset$ and finaNCk liabilities of a kind that quafrfy as basiG fmancial instruments. Basic financial instruments are inthalty rec¥)gnised al tsansaction value and subsequently measured at their settlement value wlth the eXption of bank loans which are subsequently measured at amortised cosl using the effertive Inte$1 Methj. 2A Fund a¢¢ounting General funds •re unrestrfded funds which are wdilab for w at the discreli(>n ol the Tru$lees in furtherance of ts general obieclives of the Charity and which havo not designated for other puwes. Inveslment income, gains losses are allocated io the appTQPriate fund. In¢ome from eharftable •ctSvltl¢8 Unrestricted funds 2025 Tota funds 2025 Total funds 2024 Religiou$ adiviti•s 23.089 23,089 22.654 Tolal 2024 22,654 Pap9
THE GREAT OIVINE HOLY ORDER OF THE THIRD ERA MOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 27 MARCH 2025 Investment Income Unreslricied lunds 2025 Total funds 2025 Total funds 2024 Rent Bank inlerest 120 H1 120 441 120 195 561 561 315 Totsl 2024 315 315 An•lysl$ of expenditurn on charitabh activities Summary by fund typ• Unrestricted lund$ 2025 Total 2025 Total 2024 Religious actIveS 15,724 15.724 15,340 Totsl 2024 15.340 15,340 Analy$i8 of •xp•ndlturo by •ctlvltl•• Acimtss undertaken direclty 2025 Support Te)tal funds 202S Totsl fvnds 2024 2025 ReligioLFS acliwl*s 14,704 1.020 15.724 15,340 Tolal 2024 14,740 600 15.340 Page 10
THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 MARCH 2025 Analysls of •xpendlture by a¢tlvltlg5 Icontlnuedl Analys18 of dlr•¢t cost• Rel*Jiou$ activtties Totsl funds 2025 Total fund$ 2024 2025 Welfare Family Fun Day Gifts & Donations oirice Costs Subscriptions Events Travel Sundries Rent 199 2.896 467 3.887 953 500 140 3.454 788 182 4.800 3,887 953 500 140 3.454 788 182 4.800 977 3.254 1.017 1.130 4,800 14.704 14.704 14.740 Total 2024 14,740 14.740 Analysls ol support costs Total fvnds 2025 Total funds 2024 Govemance costs 1.020 600 Indopond¢nt examlnerfs remunoratlon Trusteo$' r•munerntion and •xp9nsès During the year, no Truslaes CeIVed any remuner¥tbTh or other benefits (2024- £NIL}. Ouring the year ended 27 March 2025, no Truslee expen8e$ hav• been in¢urred12024- £NILI. Credltorn: Amounts falllng due wtthln on? yoar 2025 2024 Page11
THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA NOTES TO THE FINANCIAL STATEPJIENTS FOR THE YEAR ENDED 27 MARCH 202S Creditorn: Amounts falllng du• wlthln one year (contlnuedl 2025 2024 Accruals arKI deferred inrne 2,221 1.765 10. Statem•nt ol funds Statement of funds- curntnt yèar Balartce al 28 March 2024 Ba8nc6 al 27 March 2025 Inme Expenditure Unrn¥trkt•d funds General Funds- all ld5 78,553 23.650 115.7241 86.479 stst•m¢nt offund8- prlor year Balance at 1 March 2023 8alance at 27 March 2024 Income Expendilure Unrestricted funds General Funds- all lund5 70.924 22,$69 (15.340) 78,553 11. olfund¥ Summary of funds- ¢uff•nt year Balance at 28 March 2024 Balance al 27 March 2025 Income Expenditure General funds 78.553 23.650 {15,7241 86,479 Page 12
THE GREAT DIVINE HOLY ORDER OF THE THIRD ERA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 MARCH 2025 11. Summary of fvnds (conllnuod Summary of lunds- prior y¥ar Balance at 1 March 2023 Balance al 27 March 2024 Income Expenditure General funds 70,924 22,969 (15,340) 78.553 12. Analysis of n•t a88et8 bolween IndS Anatysl8 of net a8$ets betweèn funds. ¢urr•nt y•ar Unrnstricled funds 2025 Tolel lunds 2025 Current assets Creditors due within one year 88,7(NJ 12221) 88.700 (2.2211 Totsl 86.479 86.479 Anaty818 of n•t 08s•15 botween fund8- Pflor year Unr6$1rKled lunds 2024 Tolal lund5 2024 Current assets Creditors due wilhln ong year 80.318 11,76SI 80.318 (1,765) Tolal 78.553 78,553 Page 13