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2025-12-31-accounts

CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA

Trustee’s Annual Report and Financial Statements for the year ended 31 December 2025

Charity number : 1199169

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CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA

31 December 2025. Content Page Trustee’s Report…………………………………………………………………………3 Independent Examiner’s report………………………………………………….8 Statement of financial activities…………………………………………………9 Balance sheet …………………………………………………………………..........10 Notes to the accounts …………………………………………………………....11

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CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA

Trustee’s Annual Report for the year ended 31 December 2025

The church Trustees present their report and accounts for the year ending 31[st] December 2025 The accounts are prepared in accordance with SORP “Accountng and reportng for charites” [SORP revised 2015]

1. Reference and administratve details of the charity, its trustees and advisers

Charity Address:

8 AUSTEN ROAD BASILDON SS14 3RZ

Trustees

Beverley Afuye Adeyemi Adelokiki Feyisayo Olatunji

Independent Examiner

Mr A Ajayi-Obe 10 Denham Grove Bracknell RG12 7PT

Banker: Barclays

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CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA

Trustee’s Annual Report for the year ended 31 December 2025(cont.)

2. Structure, governance, and management

a. Governing documents

The charity is constituted as a charitable incorporated organisation foundation registered on 01 June 2022 with a registered charity number 1199169

b. Method of appointment or electon of trustees

Trustees are appointed on the recommendation by members and each Trustee holds office for up to three years subject to re-election at the Annual General Meeting.

c. Policies adopted for the inducton and training of management commitee.

Following the appointment, new Trustees are introduced to their role and given copies of the constitution and a guide to the policies and procedures adopted by our charity, a number of publications from the Charity Commission are also provided including guidance on charities and public benefits and the advancement of religion for the public benefit.

This ensures that they are aware of the scope of their responsibilities under the charities act.

d. Organisatonal structure and decision making

The Charity Trustees are responsible for the general control and management of the charity. The Trustees give their time and receive no remuneration or other financial benefits.

The trustees meet as a body monthly and are responsible for all decisions taken in relation to the running of the church and activities provided by the charity.

To assist in the smooth running of the charity the trustees have set up a leadership team to help them oversee certain aspects of the charity’s work.

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CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA

Trustee’s Annual Report for the year ended 31 December 2025(cont.)

e. Risk management

The Trustees have assessed the risks the charity faces and have drawn up a risk matrix that identifies the major risk areas of activity, the nature of those risks, the likelihood of the risk happening, and measures taken to manage them. The trustees review this matrix regularly at their meetings. The trustees are satisfied that systems are in place or arrangements are in hand to manage the risks that have been identified. In particular, insurance cover is in place and the finances of the church are kept under review. Appropriate Criminal records checks (DBS), supported by regular review policies, and are made for all who work with children or other vulnerable groups within the church.

3. Objectves and actvites.

Our aims

The objects of the charity are set out in the charity’s constitution and are summarised as follows: To advancement of the Christian faith in accordance with the statement of beliefs appearing in the schedule hereto in such parts of the United Kingdom for the benefit of the public in particular through the holding of prayer meetings, worship service, lectures, the public celebration of religious festivals and the distribution of literature on the Christian faith to enlighten others.

Our objectves

Our objectives are set to reflect our faith and community aims. Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission’s general guidance on public benefit and its supplementary public guidance on the advancement of religion for the public benefit.

Our aims remain to provide Sunday and and Shiloh services every week. Also once month prayer meeting for our congregation as well as the member of the public,

In the long term, our ambition is to build the self-confidence of in the community of Balisdon and its surroundings, as well as provide community facilities and activities that can help make our area a peaceful, vibrant and harmonious community.

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CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA

Trustee’s Annual Report for the year ended 31 December 2025(cont.)

Strategies

We want to make our service, where all Christians or those who wish to know more about our faith, can gather together to learn about their religion and worship. At our ‘church events, we share the teachings of Jesus and the nature of our faith with non-Christian. In addition to an open day, we also hold an open week each year when we invite congregations from all the local Christian churches to visit us and learn more about Christianity.

An important part of our faith is charitable giving, according to one’s income, in accordance with biblical principle and we are pleased to receive special donations for the sole purpose of the relief of need and financial hardship of Christians in Nigeria who have insufficient money to cover their basic needs for shelter, food, clothing, or who are destitute with no means of support.

An important part of our strategy is community welfare and education. Our activities including classes, health initiatives, and seminars are widely advertised, and we welcome the participation of all in our local community, Christian and non-Christian alike. Most of our activities are free and supported by donations.

Use of volunteers

Volunteers are a valuable resource in both our faith and community work. Volunteers are involved in most of our faith and community activities and we have over 12 people regularly giving their time. All our trustees also give their time freely. We encourage all members of our Church to be involved in voluntary activities and to share their skills with others. All those volunteers working with projects involving children or other vulnerable groups are DBS checked.

Actvites and achievements How our actvites deliver public beneft

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these summarised below, provide benefit both to those who view and the wider community.

Religious actvites

Our organisation provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities including:

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CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA Trustee’s Annual Report for the year ended 31 December 2025(Cont.)

This year we:

Bought Christmas gifts for the homeless

Support with food stuff for families experiencing hardship and

Christmas parties and distribution of food stuff donated. Organised tea for the homeless and some hot meals.

Financial review

Principal funding sources

The charity’s main source of income is both from donations. Donations from our supporters amounted to £17492 given the economic conditions currently affecting our local community this level of voluntary giving is both generous and encouraging.

Declaraton

The trustee declares that they have approved the trustee's report above.

Signed on behalf of the trustees.

Name: Beverley Afuye

Signature: Date: 25 January 2026.

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Independent examiner’s report to the trustees of Cherubim and Seraphim Movement Church Ilerioluwa

I report on the accounts of the company for the year ended 31 December 2025, which are set out on pages 9 to 13

Respectve responsibilites 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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

to state whether particular matters have come to my attention.

Basis of independent examiner’s report

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:  the accounting records were not kept in accordance with section 130 of the Charities Act; or

 the accounts did not accord with the accounting records; or

 the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Name: Ayo Ajayi-Obe MA

Address: 10 Denham Grove Bracknell RG12 7PT Date &signed: 25 January 2026.

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CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA Statement of Financial Actvites (Income and expenditure) for the year ended 31 December 2025

2025 2024
Funds Note £ £
Income
Donations 2 21,566 24,980
Expenditure
Charitable Activities 3 21,479 26,197
Net expenditure for the year 87 -1,217
Reconciliation of Funds:
Total Funds brought forward -10,090 -8,873
Total Funds carried forward -10,003 -10,090

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CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA

Balance sheet 31 December 2025

Note 2024 2023
£ £
Current Assets
Bank and Cash 205 467
Current Liabilities
Creditors: amounts falling due
within one year 10,295 9,340
Net Current Assets -10,090 -8,873
Charity Funds
Unrestricted 4 -10,090 -8,873

Approved by the board of Trustees on and signed on their behalf by:

Mrs Beverley Afuye Chair 25 January 2026.

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CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA

NOTES TO THE FINANCIAL STATEMENTS 31 December 2025

1 ACCOUNTING POLICIES

a Basis of preparaton

The accounts are prepared in accordance with the, Charities Statement of Recommended Practice (Charities SORP 2015), FRS102 and with the Charities Act 2011

The church is a registered charity, no1199169 and meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

b Income recogniton

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

c Donatons

Donations are accounted for gross when received. Fixed asset gifts in kind are recognized when receivable and are included at fair value.

d Expenditure recogniton

All expenditure is accounted for on an accrual’s basis. Expenditure is recognized where there is a legal or constructive obligation to make payments to third parties, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

e Support costs

Support costs are those that assist the work of the organisation but do not directly represent charitable activities and include office costs and governance cost. Where support costs cannot be directly attributed to particular headings, they have been allocated to the cost of raising funds and expenditure on charitable activities on a basis consistent with the use of resources. This represents direct expenditure on the governance of the church. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.

g Fixed Assets

Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £500. They are initially recognised at cost, or for donated assets, at a reasonable estimate of their value on receipt.

h Depreciaton

Depreciation is provided on all fixed assets, other than freehold land, to write off the cost on a straight-line basis over their expected useful life, at the following rates: Computers and equipment

20%

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CHERUBIM AND SERAPHIM MOVEMENT CHURCH ILERIOLUWA

NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025(CONT.)

I Funds

Unrestricted funds 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 cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2025 2024
Note2.Donations Unrestricted Unrestricted
Voluntary donations 17,492 17,954
Tax refunds 4,074 7,026
Total 21,566 24,980
Note3. Charitable activities
Outreaches & events 1,872 5,403
Travelling and subsistence 4,350 801
Welfare& caring 667 2,335
Rent 6,700 12,780
Honorarium 3,260 2,170
Repairs 292 200
Utilities 818
Publicity 177 453
Donation 200
Total 17,318 25,160
Support cost for charitable activities
Admin cost 3,361 376
Finance cost
Bank charges 61
Professional fees 500 0
Total 3,861 437
Governance costs:
Independent Examinations costs 300 600
Total expenditure 21,479 26,197

Note 4: Movements in Fund

01-Jan Incoming Outgoing 2025 resources expenditures 31-Dec 2025 General funds -10,090 21,566 21,479 -10,003

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