## Independent Examiners’ Report 2025
I have examined the financial statements below which were prepared in accordance with the accounting policies of Kupexsa UK.
## . Respective responsibilities of the trustees and independent examiner
The charity trustees are responsible for the preparation of the financial reports. The trustees consider that an audit is not required for this year (under section 144 (2) of the charities (Act 2011) (the 2011 act).
It is my responsibility to:
Examine the accounts (under section 145 of the 2011 Act;
Follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) ofthe 2011 Act; and to state whether particular matters have come to my attention,
## Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of unusual items or disclosures in the accounts and, seeking explanation from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit and consequently, I do not express an audit opinion on the view given by the accounts.
It is my responsibility to form an independent opinion, based on my examination, on those financial statements and to report on my opinion.
## 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 2011 Act; and
- 3) to prepare accounts which accord with the accounting records and to
comply with the accounting requirement of the 2011 Act have not been met.
4)
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Balance sheet on April 26 2025
|||2025|2024|
|---|---|---|---|
|Fixed Assets|Tangible Assets|£0|£0|
||Investments|0|0|
|||||
|Current Assets|Donatons|£800|£1000|
||Bank Cash|£1200|£2050|
||Total|£2000|£3050|
Income & Expenditure Account Incoming Resources (July 2024-June 2025)
|Income|2025|2024|
|---|---|---|
|Grants|£0|£0|
|Donatons|750|£1000|
||||
|Total Income|£4200|£4700|
Expenditure (July 2024-June 2025)
|StafCost||£0|
|---|---|---|
|Social Contributons||£0|
|Volunteer Expenses|450|£0|
|Transport cost|200|£0|
|Publicity Materials|250|£0|
|Equipment/Ofce Admin||£0|
|Advertsement||£0|
|Project costs|2100|£0|
||Total|£0|
||3000||
Unrestricted funds £1200 Restricted funds £0
## Statutory information
Kupexsa UK is a charitable incorporated Organisation, registered in England and Wales with the charity Commission. Its registered office is 3 Park Road, Bilston Wolverhampton, WV14 0LY
## 1 Compliance with accounting standards
These accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
## 2 Accounting policies
The principal accounting policies adopted in the preparation of the accounts are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
## Basis of preparat i on
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
## Presentation Currency
The accounts are presented in pound sterling
Joseph Mukong
B. A Hons Accounts
Leed Metropolitan University
36 Brook Street
Huddersfield
HD5 9DB
26/04/2026
**----- Start of picture text -----**
Charity Name No:1190698
KUPEXSA UK
Receipts and payments accounts CC16a
For the period Period start date Period end date
To
from 30/07/2024 30/06/2025
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
ANNUAL REGISTRATION FEE 1,450 - - 1,450 1,600
BALANCE B/F 2,000 - - 2,000 2,200
DONATIONS 750 - - 750 1,000
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total (Gross income for
AR) [ 4,200 ] - - 4,200 4,800
A2 Asset and investment sales,
(see table).
- - - - -
- - - - -
Sub total - - - - -
Total receipts 4,200 - - 4,200 4,800
A3 Payments
PROJECT EXPENSES 2,100 - - 2,100 -
TRANSPORT COST 200 - - 200 -
VOLUNTEER EXPENSES 450 - - 450 -
PUBLICITY MATERIALS 250 - - 250 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total [ 3,000 ] - - 3,000 4,800
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total [ - ] - - - -
Total payments 3,000 - - 3,000 4,800
Net of receipts/(payments) 1,200 - - 3,000 -
A5 Transfers between funds - - - - -
A6 Cash funds last year end - - - - -
Cash funds this year end 1,200 - - 3,000 -
**----- End of picture text -----**
CCXX R1 accounts (SS)
26/04/2026
1
|**Section B Statement of assets and liabilities at**|**Section B Statement of assets and liabilities at**|**the end of the period**||
|---|---|---|---|
|**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B3 Investment assets**
Signed by one or two trustees on
behalf of all the trustees
**B4 Assets retained for the**
**charity’s own use**
**B5 Liabilities**|Cash in the Bank
**Details**
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
**Details**
Signature
K.T
**Details**
**Details**|**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**1,200**
**-**
**-**
**-**
**-**
**-**
**1,200**
**-**
OK
OK
**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**liability relates**
**Amount due**
**(optional)**
**-**
**-**
**-**
**-**
**-**
Print Name
Kerean Tabokog Ngah|**Endowment**
**funds**
**to nearest £**
**-**
**-**
**-**|
||||**-**|
||||OK|
||||**Endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**Current value**
**(optional)**
**-**
**-**
**-**
**-**
**-**
**Current value**
**(optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**When due**
**(optional)**
Date of
approval
26th April 2026|
CCXX R2 accounts (SS)
26/04/2026
2