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2025-01-31-accounts

Charity Registration No:1200020 (England and Wales)

DESTINY CHANGERS WORLD OUTREACH MINISTR Y UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Charity Registration No:1200020 (England and Wales)

DESTINY CHANGERS WORLD OUTREACH MINISTRY UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR THE YEAR ENDED 31 JANUARY 202
5
Page
Company Information 1
Trustees Report 2-3
Independent Examiner's Report 4
Statement of Financial Activities (SOFA) 5
Balance Sheet 6
Notes to the Accounts 7-8
Detailed Income and Expenditure Account 9

Charity Registration No:1200020 (England and Wales)

DESTINY CHANGERS WORLD OUTREACH MINISTRY UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Trustees
Charity number:
Registered Office:
Independent Examiner:
Business Address:
Company Information
Rev. Roseline O Okoegbele
Mr F Obasuyi
Mr Alex Oriere
1200020
508 Stanley Road
Bootle
LIVERPOOL
L20 5AF
CWC Consultants Services
Business First Centre
23 Goodlass Road
Hunts Cross
Liverpool L24 9HJ

Page 1

Charity Registration No:1200020 (England and Wales)

DESTINY CHANGERS WORLD OUTREACH MINISTRY UNAUDITED FINANCIAL STATEMENTS

TRUSTEES REPORT FOR THE YEAR ENDED

31 JANUARY 2025

The Trustees present their report and the financial statements for the period ended 31 January 2025.

Note 1 to the accounts and comply with the charity's trust deed and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

The Trustees who served during the year and up to the date of this report are listed below.

Legal and administrative information

Charity Name DESTINY CHANGERS WORLD OUTREACH MINISTRY
Charity number 1200020
Office Address 508 Stanley Road
Bootle
LIVERPOOL
L20 5AF
Trustees Rev. Roseline O Okoegbele
Mr F Obasuyi
Mr Alex Oriere
Independent CWC Consultants Services
Examiner Business First
23 Goodlass Road
Hunts Cross
LIVERPOOL
L24 9HJ
Bankers Barclays

Page 2

Charity Registration No:1200020 (England and Wales)

DESTINY CHANGERS WORLD OUTREACH MINISTRY Report of the Trustees for the year ended 31 January 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

OBJECTIVES AND ACTIVITIES

Objectives and aims

To provide a place of worship for the community, and promote advancement of the Christain religion for the inhabitants of Merseyside and surrounding area.

ACHIEVEMENT AND PERFORMANCE

Review of business

The charity has incurred a deficit during the current year as set out on page 5 of the statement of financial financial activities (SOFA) - £559. This eficit has been transferred to the cumulative funds brought forward at the beginning of the financial year.

FINANCIAL REVIEW

Reserves policy

It is the policy of the charity to maintain unrestricted reserves at a level which provides sufficient resources to cover management, administration and support costs and to respond to any unforeseen circumstances. The Trustees aim to maintain reserves at a level by means of a surplus over the long term and stringent cash management.

PUBLIC BENEFIT

To promote for the benefit of the inhabitants of Merseyside and the surrounding area, the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interest of social welfare and with the object of improving the condition of life of the said inhabitants

ON BEHALF OF THE BOARD:

Rev. Roseline O Okoegbele - Trustee

….............................................

Date: 23 November 2025

Page 3

Charity Registration No:1200020 (England and Wales)

DESTINY CHANGERS WORLD OUTREACH MINISTRY

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 JANUARY 2025

I report on the accounts for the period ended 31 January 2025 set out on pages three to seven.

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 2011 (the 2011 Act)) and that an independent examination is required.

It is my responsibility to:

examine the accounts under Section 145 of the 2011 Act

to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and

to state whether particular matters have come to my attention.

Basis of the 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 statements 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 2011 Act; and

to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 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 accounts to be reached.

………………………………………

Date: 23 November 2025

Cheryl P Agorom BA (Hons) ICPA Independent Examiner CWC Consultants Services

Page 4

Charity Registration No:1200020 (England and Wales)

DESTINY CHANGERS WORLD OUTREACH MINISTRY
Statement of Financial Activities
for the year ended 31 January 2025
Notes
Incoming resources
Incoming resources from generated
funds:
Other income - Donations
Voluntary income - various Donations
1
Total incoming resources
Resources expended
Costs of generating funds
2
Fundraising trading: cost of goods sold and
other costs
Governance costs
Total resources expended
Net incoming/outgoing resources
before transfers
Gross transfers between funds
3
Reconciliation of funds
Total funds brought forward
Deficit for the year
Total funds carried forward
Unrestricted
2025
2024
Total
£
£
£
19,629
28,997
19,629
28,997
19,938
22,354
250
250
20,188
22,604
(559)
6,393
(559)
6,393
6,393
-
-
(559)
5,834
6,393

Page 5

DESTINY CHANGERS WORLD OUTREACH MINISTRY BALANCE SHEET AS AT 31 JANUARY 2025

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling
due within one year
Net current assets
TOTAL ASSETS LESS CURRENT LIABILITIES
NET CURRENT ASSETS
Income funds
Brought forward funds
3
Unrestricted funds:
Total charity funds
Approved by the trustees on ......................... and signed
…......................................................................
2025
2024
£
£
£
11,412
6,393
6,393
-5,578
-
-
5,834
6,393
5,834
6,393
6,393
(559)
6,393
5,834
6,393
on their behalf by:
2025
2024
£
£
£
11,412
6,393
6,393
-5,578
-
-
5,834
6,393
5,834
6,393
6,393
(559)
6,393
5,834
6,393
on their behalf by:
6,393
6,393
6,393

Trustee: Rev. Roseline O Okoegbele

Page 6

Charity Registration No:1200020 (England and Wales)

DESTINY CHANGERS WORLD OUTREACH MINISTRY

Notes to the financial statements

for the year ended 31 January 2025

1. Accounting policies

(a) Basis of preparation

The financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting Unaudited Financial Statements for the period ended 31 January 2024 by Charities (SORP 2005) issued in March 2005, and applicable UK Accounting Standards and the Charities Act 2011.

The financial statements have been prepared on a going concern basis that assumes that the charity will continue to receive the support of its bankers, creditors and funders.

The charity is aware of the deficit incurred and is in the process of addressing this including actions to secure more funding and implement efficiency strategies.

(b) Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include all funds that the trustees use at their discretion, and have set aside resources for a specific purpose.

(c) 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 grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

(d ) Resources expended

Expenditure is recognised on an actual basis as a liability is incurred. Expenditure includes any VAT which cannot fully recovered, and is reported as part of the expenditure to which it relates.

(e ) Charitable activities

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.

(f) Tangible fixed assets and depreciation

There are no fixed assets.

(g) Taxation

The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions.

Page 7

Charity Registration No:1200020 (England and Wales)

DESTINY CHANGERS WORLD OUTREACH MINISTRY

Notes to the financial statements

for the year ended 31 January 2025

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. There were none during the period.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

1. ACTIVITIES FOR GENERATING FUNDS
Unrestricted
funds
Individual donations and Offerings
2. COSTS OF GENERATING VOLUNTARY INCOME
Support costs
Total
2025
2024
£
£
19,629
28,997
Total
2025
2024
£
£
20,188
22,604

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no Trustees' remuneration or other benefits for the year ended 31 January 2025 nor for the previous year.

(a) Trustees' Expenses

None of the trustees (or any persons connected with them) received any remuneration during the year and none of them was reimbursed expenses.

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Charity Registration No:1200020 (England and Wales)

DESTINY CHANGERS WORLD OUTREACH MINISTRY UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR EDED 31 JANUARY 2025

Income
Administration expenses
Rent
Rates
Heat & Light
Welfare
Insurance
Motor travel
Adminstrative expenses
Accountancy
SURPLUS/DEFICIT FOR THE YEAR
carried forward to 2025
£
£
£
£
19,629
28,997
3,045
9,000
-
1,315
857
1,908
3,636
5,457
3,084
258
258
6,685
6,789
250
250
(20,188)
(22,604)
(559)
6,393

Page 9