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2025-07-31-accounts

AWAKENING CENTRE - KENT

COMMISSIONER'S OFFICE COMMISSIONERS ROAD STROOD ROCHESTER ME2 4EB

CHARITY NUMBER 1195714

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025

AJN & CO LTD

CHARTERED CERTIFIED ACCOUNTANTS & BUSINESS ADVISORS

2 SILVER STREAK WAY STROOD ROCHESTER ME2 2GY

AWAKENING CENTRE - KENT

TRUSTEES: Dr. Taiwo Ajayi
Mr Isaac Aboagye Frempong
Miss Elezabeth Andah Sam
Rev. Joseph Allen Opoku-Agyemang
SECRETARY: Miss Elizabeth Andah Sam
CHARITY NUMBER: 1195714
BANKERS: Lloyds Bank PLC
25 Gresham Street
London EC2V 7HN
ACCOUNTANTS: AJN & CO LTD
Chartered Certified Accountants & Business Advisors
2 Silver Streak Way
Strood
Rochester ME2 2GY
CONTENT: 1. Trustees' Report
2. Accountant's Report
3. Statement of Financial Activities
4. Balance Sheet
5. Notes to the Accounts

AWAKENING CENTRE - KENT TRUSTEES REPORT

The Trustees have pleasure in submitting their report, and accounts for the year ended 31st July 2025.

The financial statements have been prepared in accordance with the accounting policies set out on page 5, and comply with the Statement of Recommended Practice and applicable law.

Constitution, objective of the charity, principal activities and organisation of our work

The charity is constituted under a trust deed dated 20th July 2021 and is a registered charity number 1195714.

The objectives of the charity as set out in the Declaration of Trust are:

(a) The advancement of the Christian faith and

(b) The relief of persons who are in conditions of hardship or distress or who are aged or sick.

(c) Such other exclusively charitable purposes as the trustees may see fit.

The church was involved in Christian outreach programmes designed to increase Christian awareness and spread the Gospel of our Lord Jesus Christ.

Public benefits, development, activities and achievements in the year

When planning our activities in the year, the trustees considered the Charities Commission's guidance on public benefit, and in particular the specific guidance on charities for the advancement of religion. We helped ordinary people in the community to live out their faith through worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus Christ.

Most of the church activities were carried out in the church premises due to the lifting of Covid-19 restrictions. We continue to stream our church activities live on Zoom to enable those who are not able to come physically to the church premises to join in. We had a successful Christmas services and Easter Conventions within the year.

The church embarked on food redistribution with FairShare UK to the low income families and homeless in the community. We bought equipment for the game centre to be used by the youth in the community.

We also donated Christmas gifts and hampers to Aid UK at Day Centre in the community.

Review of the financial position

The net incoming resources for the year amounted to a surplus of £4,450 (2024 surplus of £5,554) all of which were attributable to the general reserves.

Board of Trustees

The members of the board of trustees during the year were;

Dr. Taiwo Ajayi

Mr Isaac Aboagye Frempong Miss Elizabeth Andah Sam Rev. Joseph Allen Opoku-Agyemang

Approval

This report was approved by the board of trustees and signed on its behalf by:

Rev. Joseph Allen Opoku-Agyemang

Dated

1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AWAKENING CENTRE - KENT

I report on the Financial Statements of the charity for the year ended 31st July 2025 which are set out below:

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINERS

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (The 2011 Act) and that an independent examination is needed.

It is my responsibility to :

BASIS OF INDEPENDENT EXAMINER'S STATEMENT

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 Trust 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 the trustees concerning any such matter.

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 :-

Isaac Addai FCCA, FFA, FIPA, MBA(Finance), BA(Hons) Dated AJN & CO LTD CHARTERED CERTIFIED ACCOUNTANTS & BUSINESS ADVISORS 2 SILVER STREAK WAY STROOD ROCHESTER ME2 2GY

2

AWAKENING CENTRE - KENT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JULY 2025

Notes
Incoming Resources
Incoming resources from generated funds
Voluntary income
1.3
HMRC Gift Aid
2
Total Incoming Resources
Resources Expended
Charitable Activities
4
Governance costs
5
Total resources expended
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
2025
£
34,025
7,771
41,796
36,896
450
37,346
4,450
8,100
12,550
Unrestricted
2024
£
35,828
7,207
43,035
36,680
800
37,480
5,555
2,546
8,100

There were no recognised gains or losses for the period other than those included in the Statement of Financial Activities.

The notes on pages 5 to 8 form part of these accounts.

3

AWAKENING CENTRE - KENT BALANCE SHEET AS AT 31ST JULY 2025

FIXED ASSETS
Motor Vehicle
Equipment
CURRENT ASSETS
Other debtors
Cash at bank and in hand
LESS CREDITORS:
Amounts falling due within one year
NET CURRENT ASSETS / LIABILITIES
TOTAL ASSETS LESS CURRENTS LIABILITIES
LESS CREDITORS:
Amounts falling due after one year
NET ASSETS / LIABILITIES
MEMBERS ACCUMULATED FUNDS
Unrestricted Funds
Approved by the Board of Trustees and signed on its behalf by
Notes
3
3
5b
7
8
10
2025
£
6,720
7,090
13,810
7,771
1,003
8,774
(7,129)
1,645
15,455
(2,905)
12,550
12,550
12,550
2024
£
8,400
7,244
15,644
7,207
1,050
8,257
(8,626)
(369)
15,275
(7,173)
8,100
8,100
8,100

Trustee Dated

4

AWAKENING CENTRE - KENT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025

1. Accounting Policies

1.1 Basis of preparation of accounts

The accounts are prepared under the historical cost convention and include the results of the charity's operations which are described in the Trustees' Report and all of which are continuing.

The accounts have been prepared in accordance with the Statement of Recommended Practice forCharity Accounts.

The Charity has taken advantage of the exemption in Financial Reporting Standard No. 1 from the requirement to produce a cashflow statement on the grounds that it qualifies as a small charity.

1.2 Tangible Fixed Assets for use by the Charity and Depreciation.

Tangible fixed assets for use by the Charity are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assests, less their estimated residual value, over their expected useful lives on the following basis;

25% per annum. Motor vehicle 20% per annum

1.3 Incoming Resources

Income from Tithes and Offerings, Grants and Other Income are included in incoming resources when they are receivable.

1.4 Value Added Tax

Value Added Tax is not recoverable by the Charity, and as such is included in the relevant costs in the Statement of Financial Activities.

2 Tax reclaims on donations and gifts

Gift aid receivable is included in income when there is valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

3. Investment Income

Investment income consists of net interest received during the period.

5

AWAKENING CENTRE - KENT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025

3.Tangible Fixed Assets
Cost as at 1st August 2024
Additions during the year
At 31st July 2025
Depreciation as at 1st August 2024
Charge for the year
At 31st July 2025
Net Book Value at 31 July 2025
Net Book Value at 31st July 2024
Motor
Vehicle
£
10,500
-
Equipmt,
Fixtures
Total
& Fittings
2025
£
£
13,268
23,768
2,210
2,210
10,500 15,478
25,978
2,100
1,680
6,024
8,124
2,363
4,043
3,780 8,387
12,167
6,720
8,400
7,090
13,810
7,244
15,644
4. Charitable Activities
Rent & rates
Telephone & internet
Evangelism & mission
Light & heat
Honorarium
Donation to charities
Welfare and love gifts
Printing, Postage and Stationery
Volunteers expenses
Health & safety
Food & refreshment
Repairs & renewals
Travels & motor expenses
Depreciation
Meeting cost (Zoom)
Software cost
Insurance
Bank charges
Professional fees
Media expenses
2025
2024
£
£
16,956
19,672
636
473
3,953
1,476
936
1,036
1,322
1,150
280
100
690
840
1,030
573
150
201
249
177
698
1,491
827
436
1,337
983
4,043
4,514
157
144
158
-
969
1,815
916
1,016
1,081
-
506
583
36,896
36,680
Total
Unrestricted Funds
2025
2024
£
£
16,956
19,672
636
473
3,953
1,476
936
1,036
1,322
1,150
280
100
690
840
1,030
573
150
201
249
177
698
1,491
827
436
1,337
983
4,043
4,514
157
144
158
-
969
1,815
916
1,016
1,081
-
506
583
36,896
36,680
Total
Unrestricted Funds
36,680

6

AWAKENING CENTRE - KENT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025

5. Governance Costs
Accountancy fee
5b. Other Debtors
HMRC Gift Aid
2025
£
450
450
2025
£
7,771
7,771
2024
£
800
800
2024
£
7,207
7,207

6. Trustee Remuneration

No trustee has received remuneration in the year. No trustee has had expenses reimbursed in the year.

There were no staff costs and emoluments and thus no employee whose emoluments exceeded £60,000

7. Creditors: Amount falling due within one year
Bank loans
Accruals
8. Creditors: Amount falling due after one year
Bank loans
9. Net Movement in Funds for the Period
The net movement in funds for the period is stated after charging:
Depreciation of tangible fixed assets - for use by the charity
Accountancy Fee
10.Analysis of Net Assets between funds
Unrestricted Funds:
Equipment
Fixtures
& Fittings
£
13,810
2025
£
6,679
450
7,129
2025
£
2,905
2,905
2025
£
4,043
450
Net Current
Assets less
Liabilities
2025
£
£
(1,260)
12,550
Total
2024
£
7,826
800
8,626
2024
£
7,173
7,173
2024
£
4,514
800
2024
£
8,100

7