Charity 1197985
Registered Charity No. 1197985
CHURCHES UNITED FELLOWSHIP -UK (CUK-UK)
REPORT OF THE TRUSTEES
FINANCIAL STATEMENTS
For the Year ended 31 December 2024
Charity 1197985
CHURCHES UNITED FELLOWSHIP -UK (CUF-UK)
| Contents | Pages |
|---|---|
| Charity Information | 1 |
| Report of the Trustees | 2 - 5 |
| Report of the Accountants | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 |
Charity 1197985
CHURCHES UNITED FELLOWSHIP -UK(CUF-UK)
Charity Information For the year ended 31 December 2024
| Trustees: | Bishop Winston Reginald Chandrakumar Chairman |
|---|---|
| Bishop Corban Thiaphilus Premkumar Stephen Trustee | |
| Arulandarasa Kanagiyah Trustee | |
| Rev. Vasanthakumar Michael Solomon Trustee | |
| Dr Jesuratinam Mohandas Christy Trustee | |
| Officers: | |
| Rev. Antonypillai Wijendran Caesar Secretary | |
| Jebakumar Gnaniah Treasurer | |
| Registered Office: | 188 A Gloucester Road |
| Croydon | |
| CR0 2DJ | |
| Charity Number: | 1197985 |
| Accountants: | Asaph Solutions Limited |
| 18 Belmont Road | |
| ` | Chesham |
| Bucks | |
| HP5 2EL | |
| Bankers: | HSBC |
| Greenford | |
| Middlesex | |
| UB6 8SG |
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Charity 1197985
CHURCHES UNITED FELLOWSHIP -UK (CUF-UK)
Report of the Trustees
For the year ended 31 December 2024
The Trustees hereby submit their annual report for the year ended 31 December 2024. The trustees have adopted the provision of the Statement of Recommended Practice (SORP) issued in 2005 in preparing the annual report and financial statements of the charity.
The governing document of this organisation was adopted on 20 July 2021. This charity was registered in England and Wales on 18 February 2023 with eight trustees.
On 02 November 2024, one trustee stepped down because of his family commitments.
The trustees of CUF-UK are the members of its Leadership Team. Together the Leadership Team are responsible for the spiritual direction of the organisation, worship and prayer, and the statutory obligation of overseeing the organisation's administration as charity trustees.
Objects of the
The objects of the charity are as follows:
- The advancement of The Christian faith in the United Kingdom and abroad by the proclamation of the Gospel of Jesus Christ and the preaching of the Word of God in accordance with the Statement of Fundamental Truths of Assemblies Of God in Great Britain and Northern Ireland, as approved by the General Council from time to time.
Charity
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To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counseling and support in such parts of the United Kingdom or the world as the Trustees from time to time may think fit;
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To advance education in such ways and in such parts of the United Kingdom or the world as the Trustees from time to time may think fit;
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Such other charitable purposes as shall further the attainment of the above objects of the Church.
Board of Trustees
Trustees serving in the year were as stated in the charity information page above.
Trustee selection method
Trustees are selected based on their relevant skill and experience and the extent of service that they can contribute towards the charity.
Activities and achievements
The Statement of financial activities is set out on page 7 of the financial statements. A summary of other activities is set out below.
The majority of activities of the charity have been executed in the interest of both church members and to the wider community giving due regard to the public benefit guidance published by the charity commission.
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Charity 1197985
CHURCHES UNITED FELLOWSHIP -UK(CUF-UK)
Report of the Trustees (contd.) For the year ended 31 December 2024
It is with a deep sense of gratitude that we acknowledge all who have journeyed with us— many faithfully from the very beginning, and others who have more recently joined our community. To each of you: welcome, and thank you. Your presence, participation, and support are a tremendous blessing.
We are especially thankful for the sacrificial love, tireless efforts, and generous giving of our members. In doing so, we grow in effectiveness, unity, and fruitfulness as we pursue the mission entrusted to us.
CUF-UK continues to hold regular monthly meetings on the first Monday of each month , dedicated to prayer and worship. The year 2024 presented various challenges, yet through God’s grace and the unwavering because of our members and supporters, we were able to complete all our planned projects successfully . These initiatives not only met physical needs but also demonstrated our core mission of faith in action.
At each gathering, the Treasurer provided a comprehensive financial update, ensuring transparency and empowering members to plan effectively and make informed decisions. Members were also encouraged to voice concerns, share insights, and actively engage in discussions—demonstrating our commitment to openness, shared responsibility, and collaborative leadership. The Secretary recorded various plans and issues related to the member churches and encouraged active participation in upcoming events
In February 2024 , CUF-UK undertook two significant initiatives in Sri Lanka:
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School Refurbishment Project – We successfully completed the refurbishment of a school building in Sri Lanka, creating a safer and more conducive learning environment for the students.
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Christian Teacher Recruitment – We recruited a Christian teacher to serve in a Sri Lankan government school with the mission of teaching Biblical values to children. CUF-UK has committed to financially support this teacher for a period of three years, starting from March 2024 through to March 2027.
In October 2024 , we had the privilege of honouring a long-standing member of our organisation for his 50 years of faithful service in a UK church. As a gesture of appreciation, a one-off cash gift was presented to him.
In November 2024 , we received a request from a church in Sri Lanka seeking support for one of their pastors who was critically ill and in need of surgery. CUF-UK responded by providing one-time financial assistance to cover his medical expenses.
In December 2024 , we initiated multiple projects in response to both seasonal needs and emergency relief efforts:
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Charity 1197985
CHURCHES UNITED FELLOWSHIP -UK(CUF-UK)
Report of the Trustees (contd.)
For the year ended 31 December 2024
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Winter Coat Distribution – We purchased and distributed winter coats to pastors serving in remote areas of Sri Lanka, helping them stay protected during the colder months.
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Flood Relief Support – Severe flooding affected many parts of Sri Lanka during the same period. CUF-UK partnered with the Lions Club of Sri Lanka to provide essential groceries and medicines to flood-affected communities.
We are deeply thankful for the continued prayers, support, and generosity of our community. We remain prayerfully expectant as we look to the future, trusting that God will continue to guide and bless the work of CUF-UK for the glory of His name.
CUF-UK, as an organisation, remains committed to its vision of serving communities through its independent endeavours and member churches.
CUF-UK will seek to create further leadership opportunities for its members by identifying, training, and supporting new church leaders.
Conclusion
The charity is in a good, stable and positive position, with a continued and secure sense of
expectation for the year ahead. We are very appreciative of the work of the trustees,
committee members and members of this church fellowship who continue to work tirelessly throughout the year to bring this vision to fruition.
Governance and internal control
Section 132 of the Charities Act 2013 requires that the charity keep proper accounting
records and to prepare accounts that accord with the accounting records and that comply with the accounting
requirements of the Act. In doing so, the charity has implemented systems of internal
controls to provide reasonable, but not absolute, assurance against material misstatement or loss.
These include:
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correct handling of funds and operation of bank accounts held in its name
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proper records being maintained, and financial information used within the charity or for publication is reliable
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Charity 1197985
CHURCHES UNITED FELLOWSHIP -UK(CUF-UK)
Report of the Trustees (contd.)
For the year ended 31 December 2024
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delegating responsibility thus ensuring that there is adequate segregation of duties and division of labour
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consideration by the Trustees of the financial results and non-financial indicators
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identification and management of risks
Risk Management
The trustees will re-examine the operational and business risks the charity faces to ensure that the systems which are currently in place to mitigate the significant risks continues to be effective and appropriate.
Reserves policy
The charity is looking to implement a policy to maintain unrestricted funds at a level which equates to approximately three months of unrestricted expenditure. This will provide sufficient funds to cover management, administration and support costs.
Related Party Transactions
There were no related party transactions.
Public benefit
The Board’s strategy for achieving the objects, listed on page 2, for the public benefit is to advance the Christian faith in the United Kingdom and abroad by the proclamation of the gospel of Jesus Christ. In administering the charity, the Board complied with the duty, in Section 17 Charities Act 2013, to have regard to the Public Benefit guidance published by the Charity Commission. Our achievements as to how we fulfilled these objectives are detailed throughout this report and accounts.
Signed on...........................on behalf of the Board of Trustees by:
Chairman: Bishop W R Chandrakumar
Treasurer: Jebakumar Gnaniah
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Charity 1197985
CHURCHES UNITED FELLOWSHIP -UK(CUF-UK) Report of the Independent Examiner to the trustees For the year ended 31 December 2024
We report on the accounts of the Charity for the year to 31 December 2024, which are set out on pages 6 to 10.
Respective responsibilities of trustees and examiner
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 2013 (the 2013 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2013 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2013 Act; and
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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 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:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2013 Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2013 Act have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Denise Isaacs FCCA Asaph Solutions Limited 18 Belmont Road Chesham Bucks HP5 2EL
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Charity 1197985
| CHURCHES UNITED FELLOWSHIP- UK(CUF-UK) |
CHURCHES UNITED FELLOWSHIP- UK(CUF-UK) |
CHURCHES UNITED FELLOWSHIP- UK(CUF-UK) |
Charity No | 1197985 | ||
|---|---|---|---|---|---|---|
| Annual accounts for the Year | ||||||
| Period start date | **01 Jan 2024 ** | 31 Dec 2024 | Period end date |
|||
Statement of financial activities (including summary income and expenditure
| an ce N ot |
an ce N ot |
an ce N ot |
Restricted | Restricted | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ui d |
Unrestricted | income | Total | Total | |||||||||
| Recommended categories by | G | funds | funds | funds | funds | ||||||||
| 2024 | 2024 | 2023 | |||||||||||
| Income and endowments from: | £ | £ | £ | £ | |||||||||
| Donations and legacies | 1,910 | - | 1,910 | 24,550 | |||||||||
| Charitable activities | 0 | - | - | - | |||||||||
| Other | 0 | - | - | 400 | |||||||||
| Total | 1,910 | - | 1,910 | 24,950 | |||||||||
| Expenditure(Notes 6) | |||||||||||||
| Expenditure on: | |||||||||||||
| Gifts | 340 | 340 | - | ||||||||||
| Charitable activities | 197 | - | 7 197 |
27,479 | |||||||||
| Accountancy | 200 | - | 200 | 300 | |||||||||
| Other | 150 | - | 150 | 3,142 | |||||||||
| Total | 887 | - | 887 7 |
30,921 | |||||||||
| ~~Net income/(expenditure)~~ ~~before tax for~~ |
|||||||||||||
| the reporting period |
1,023 | - | 1,023 | -5,971 | |||||||||
| Othergains/(losses) | - | - | - | - | |||||||||
| Net movement in funds | 1,023 | - | 1,023 | -5,971 | |||||||||
| Reconciliation of | |||||||||||||
| funds: | |||||||||||||
| Total funds brought forward | 289 | - | 289 | 6260 | |||||||||
| Total funds carried forward | 1,312 | - | 1,312 | 289 |
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Charity 1197985
Charity No
1197985
| Balance sheet | ||||
|---|---|---|---|---|
| Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Total current assets Creditors: amounts falling due within one year Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year Provisions for liabilities Total net assets or liabilities Funds of the Charity Unrestricted funds Fair value reserve Total funds |
Unre- stricted funds Restricted income funds Endow- ment funds £ £ £ |
|||
| - | - | - | - | |
| - | - | - | - | |
| 4,280 | - | - | 4,280 | |
| 4,280 | - | - | 4,280 | |
| - | - | - | - | |
| 4,280 | - | - |
4,280 |
|
| 4,280 | - | - |
4,280 |
|
| - | - | - | ||
| - | - | - | - | |
| 4,280 | - | - |
4,280 |
|
| 4,280 | - | 4,280 | ||
| 4,280 | - | - |
4,280 |
small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
nies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
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Charity 1197985
Signed by one or two trustees/directors on behalf of all the trustees/directors
Date of a Print Name proval
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Charity 1197985
CHURCHES UNITED FELLOWSHIP -UK(CUF-UK) Notes to the financial statements For the year ended 31 December 2024
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1. Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice' issued in March 2005 (SORP 2005) and the Charities Act 2006.
1.2. Cash flow
The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cash flow statement because it is a small charity.
1.3. Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of donations, legacies and other forms of voluntary income and is included in full in the statement of financial activities when receivable. The value of services provided by volunteers has not been included.
Income from investments is included in the year in which it is receivable.
1.4. Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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