**(Registered Charity No – 1192951)**
## JESUS THE COMING KING MINISTRY
Trustees’ Report and Accounts For the Year Ended 31 March 2025
## **CONTENTS**
||**PAGE**|
|---|---|
|Legal and Administrative Details|**2**|
|Trustees' Report|**3**|
|Independent Examiners’ Report|**6**|
|Statement of Financial Activities|**7**|
|Balance Sheet|**8**|
|Notes to the Accounts|**9**|
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## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025**
**Trustees** Kerene Bryan Kenroy Watson Charmain Whyte- English Tenelle Speid Yanique Watts Shani Miller **Charity registered Number** 1192951 **Date of charitable registration** 4[th] January 2021 **Principal office address** 120 Brierley New Addington Croydon CR0 9DR **Independent examiners** Accounting Assist Ltd C/O Good to Give Ltd **Bankers** Barclays Bank PLC
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## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025**
The Board of Trustees, who are the trustees for charity law purposes, submit their annual report and the financial statements of Jesus the Coming King Ministry for the year ended 31 March 2025. The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP) Charities SORP (FRS 102).
## **Structure, governance and management**
## **The Trustees are:**
Kerene Bryan Kenroy Watson Charmain Whyte- English Tenelle Speid Yanique Watts Shani Miller
The Trustees play a primary role in ensuring good governance and functioning of the foundation the Board ‘s role, functions and responsibilities are quite clearly defined. The Charity currently has a dedicated team of Advisory board members in the UK who have helped to secure financial support and contribute to the future planning of the organisation. Governing document:
## **Governing document:**
Jesus the Coming King Ministry is a Charitable Incorporated Organisation registered as CIO foundation on 4[th] January 2021.
## **Recruitment and appointment of trustees:**
The members of the General Trustee Board are trustees for the purposes of Charity law. New trustees may be appointed by resolution of a meeting of the trustees.
Much of the charity’s work focuses upon the promotion of the Christian religion and the running and maintenance of its place of worship.
The General Trustee Board seeks to ensure that the needs of this group are appropriately reflected through the diversity of the trustee body. To enhance the potential pool of trustees, the Charity has, through selective advertising and networking with voluntary organizations active in the sector, sought to identify those who would be willing to become members of the Charity and use their own experience to assist the Charity.
## **Risk Management:**
We are committed to a policy of identifying, monitoring and managing the risks that might adversely affect the activities in which we are involved. In this context, risk is defined as the potential to fail to achieve charity objectives and for loss, financial and reputational, inherent in the environment in which we operate in the nature of the transactions undertaken. The principal risk of the charity has been its dependence on voluntary income. Trustees have initiated various processes to mitigate such risk, so that the charity has sufficient reserve in the event of adverse condition(s). The trustees have also examined other operational and business risks which they face and confirm that they have taken steps to mitigate the significant risks.
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## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025**
## **Public Benefit:**
The Trustees have complied with the duty in Section 4 of the Charities Act 2006 and have paid due regard to public benefit when preparing this report. The benefit provided to the public is consistent with the aims of the charity in UK.
## **Objectives and activities:**
The object is: to advance the Christian faith in London for the benefit of the public through the holding of prayer meetings, lectures, public celebration of religious festivals and producing and/or distributing literature on the Christian faith to enlighten others.
## **Financial review:**
The largest contribution to the charity for the year came from general offerings. The charity has begun its charitable activities from 4th January 2021 the Charity currently aims to designate the total fund received less expenses for the main objective of the charity.
## **Plans for future periods:**
The Charity plans to develop various fundraising strategy to include community outreach. Besides community outreach and events, the Charity is aiming to achieve its targets through securing donations from willing individuals. A development board may be created to help include other avenues of fundraising to be included in the yearly programme.
## **Statement of Board of Trustees’ responsibilities**
The Board of Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Charity law applicable to charities in England/Wales requires the Board of Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements the Board of Trustees have:
- Selected suitable accounting policies and applied them consistently,
- Made judgments and estimates that are reasonable and prudent,
- Stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- Prepared the financial statements on a going concern basis (unless it is inappropriate to presume that the Charity will continue in operation).
The Board of Trustees has overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise. They are also 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. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities.
The Board of Trustees is responsible for the maintenance and integrity of the corporate and financial information. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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51Page
## **INDEPENDENT EXAMINER`S REPORT FOR THE YEAR ENDED 31 MARCH 2025**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF JESUS THE COMING KING MINISTRY**
I report on the financial statements of the Charity Jesus the Coming King Ministry for the year ended 31 March 2025 which comprise the Statement of Financial Activities and Balance Sheet with associate notes.
This report is made solely to the Charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my examination work.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The Charity's Trustees are responsible for the preparation of the financial statements, and they consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under Section 145 of the Charities Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities 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 Commissioners. An examination includes a review of the accounting records kept by the Group/Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations 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 no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **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: to keep accounting records in accordance with section 130 of the Act; and
- to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Signed:
> Dated: 10/09/2025
## **Anum Hassan, FCCA**
On behalf of Accounting Assist Ltd
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## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 (Incorporating income and expenditure account)**
**----- Start of picture text -----**
Total Total
Unrestricted Restricted
Funds Funds
2025 2025 2025 2024
£ £ £ £
Notes
Incoming resources
General Offerings 22,819 - 22,819 17,100
Gift Aid 2,033 - 2,033 1,136
Total Incoming resources 24,852 - 24,852 18,236
Resources expended
Charitable Expenses 12,836 - 12,836 3,225
Church Running Expenses 14,083 - 14,083 12,547
Sunday School Expenses - - - 127
Travel & Transport 698 - 698 1,339
Baptism Expenses - - - 250
Governance costs 720 - 720 720
Total Resources expended 28,337 - 28,337 18,207
Movement in total fund for the year- Net income /
-3,485 - -3,485 29
(expenditure) For the year
Fund balance brought forward 7,570 - 7,570 7,541
Fund balance carried forward 4,085 - 4,085 7,570
**----- End of picture text -----**
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BALAYCE SHEET
AS AT 31 WCH 2025
2•25
2025
2024
FIXED ASSETS
NLI PAJok Values
cI,RRE ASSETS
Debtors
1.161
552
Cash at
7.6)
5372
8242
CREDITORS: arnourÈiS fallittg due within Ix
year
1.187
672
YET CURRENf ASSETS
4,085
7.S70
Nft ASSE15
7J70
CHAIUTY FUNDS
Unrestrict1 fiowjs
7J70
Restrict&l fvod8
TOTAL FL7*DS
4.•85
7.570
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## **NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025**
## **1. ACCOUNTING POLICIES**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) as issued by the Financial Reporting Council. They follow the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102), applicable to charities preparing their accounts in accordance with FRS 102.
## **1.2 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in the notes to the financial statements.
## **1.3 Incoming resources**
All incoming resources are included in the Statement of financial activities when the Charity has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability.
Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **1.4**
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to activities, they have been allocated on a basis consistent with the use of the resources.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the yearend are noted as a commitment but not accrued as expenditure.
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