2025-09-30-accounts - Believers Faith Global Ministries

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Trustees Report and Financial Statements For the Year Ended 30 September 2025

BELIEVERS FAITH GLOBAL MINISTRIES Registered Charity No: 1200812

September 30, 2025

BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

CONTENTS	Page
Legal and administrative information	3
Report of the Trustees	4
Report from Reporting Accountant	11
Statement of financial activities	13
Balance sheet	14
Notes to the financial statements	15

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees: Wisdom Kevin Roberson Paul Mensah Mary Roberson Registered Office: 158 Rainham Road Rainham RM13 7SA Charity Number: 12000812 Accountants: Jacob Manu & Co 64 Broadway Stratford London E15 1NT

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

REPORT OF THE TRUSTEES

The Trustees present BELIEVERS FAITH GLOBAL MINISTRIES' Annual Report and financial statements for the year ended 30/09/2025. In preparing the charity's annual report and financial statements, the Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (revised 2005). The Report and Financial Statements also comply with the Companies Act 2006.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Legal status and Governing document

The objects and powers of the Charity were established in the Charity’s Constitution, which governs the Church. The trustees are responsible for arranging and organising Annual General Meetings (AGM).

Appointment

The Trustees who held office during the financial year and at the date of this report are set out on page 3. The Church elects the Trustees in accordance with the rules set out in the Constitution. The board supports the principles of good governance set out in the Charity Governance Code.

When recruiting Trustees, the board aims to attract a range of candidates with the skills and expertise required to deliver the Charity’s charitable objectives. All appointments are made on merit and in the best interest of the Church. Trustees receive no remuneration for their services.

The appointment method of Church Management is also set out in the Constitution.

Induction and Training

As part of their induction and training, trustees undergo a series of training sessions during which they are briefed on their legal obligations and the Charity Commission’s guidance on public benefit. The Charity’s objectives and aims are also explained. Trustees and volunteers

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

are also encouraged to attend appropriate external training events, which will facilitate the performance of their roles.

Risk Management

The trustees have assessed the significant risks to which the charity is exposed, particularly those related to the operations and finances, and are satisfied that systems are in place to mitigate exposure to the significant risks. The trustees have a risk management strategy which comprises:

Regular financial review to ensure the continuity of charitable activities;
Ensuring all equipment is in good condition and safe for use;
Competency-based training for volunteers and trustees;
liability insurance;
Monitoring of new legislative requirements.
Policies and procedures for children and vulnerable adults protection.
Health and safety risks

Interest of Board of Trustees

No member of the Trustees had, at any time during the period under consideration, any interests in the charity which require disclosure in this report.

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

AIMS AND PURPOSE/OBJECTIVES

The Believers Faith Global Ministries was set up to, among others; advance the Christian faith by sharing and demonstrating the Love of God to every person in every way possible and to cover the earth with the Full Gospel of Jesus Christ; advance education and training; prevent or relieve poverty and carry out other charitable purposes for the benefit of the public in the United Kingdom and/or other parts of the world as the trustees see fit from time to time.

The principal activities of the church include:

To proclaim the Gospel of the Kingdom of God through activities such as regular Sunday meetings and weekly activities, conferences, ministerial training and seminars.
To provide education and training for good life and community service and to share and demonstrate God’s love by ministering to the needs of the community.
Worship services that are open to the public—during these services, we encourage personal growth by developing and empowering people through preaching and teaching the Gospel of Jesus Christ and motivating them through seminars and conferences.
To develop strong society by encouraging and building strong family relationship through seminars/conferences and family friendly activities.
To evangelize, telling people about the love of Christ by the use of the media, tracts and other educative materials.
To Build lives by encouraging people to have hope in life through the full Gospel of Jesus Christ by provision of Bibles and other helpful resource materials such as books, CDs and DVDs.

To undertake general charitable activities – such as providing aid for the needy

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

OBJECTIVES, AIMS AND PRINCIPAL ACTIVITIES

The BELIEVERS FAITH GLOBAL MINISTRIES is committed to enabling as many people as possible to worship at our church and to become part of our community. The trustees and the church council maintain an overview of worship throughout the community and constantly seek ideas on how our services can involve the diverse population and groups that live within our church and the community. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, the Board of Trustees has considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our church community through:

Worship and Prayer, learning about the Gospel; and developing their knowledge and trust in Jesus.
Provision of pastoral care.
Missionary and outreach work.
Education and training.

The Statement of Financial Activities on page 15 summarises the results of the Believers Faith Global Ministries activities during the period. The charity's total income amounted to £59,749 which was spent to carry out the Church's objectives.

Volunteers

We couldn't have achieved our aims and objectives without the selflessness, hard work, and dedication of our volunteers. The volunteers contribute significantly to the Church's Operation and enable it to fulfil its goals.

Financial Review

The book values of the assets held at the year-end are, in the opinion of the Board of Trustees, as stated in the financial statements. Our principal source of funds comes from the generous donations of committed members. A total of £59,748 in receipts was spent promoting the Church and its charitable activities.

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

Reserves Policy

The Trustees have identified the need to hold reserves. Developing a reserves policy will support strategic planning, such as determining how new projects or future activities will be funded. To ensure sustainability and continuity of future financing activities, the trustees plan to have unrestricted funds to cover at least three months of unrestricted payments. This policy will be reviewed regularly to meet the Church's charitable needs.

Investment Policy

The Trustees can invest in such assets as they see fit. The charity's investment policy is appropriate to the nature of the funds for which it invests. The primary investment aim is to provide high security and liquidity and maximise returns whilst adopting a conservative approach. This policy is not yet implemented.

Grant Making Policy

As part of our charitable objectives to provide aid to the needy, grants are given to disadvantaged people experiencing financial difficulties.

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

ACHIEVEMENT AND PERFORMANCE

During the period under review, BELIEVERS FAITH GLOBAL MINISTRIES successfully delivered activity against its charitable purpose by adapting delivery models and refocusing our programmes to support beneficiaries in the UK and overseas.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Charity Commission requires the Trustees to prepare financial statements for each financial year that give an accurate and fair view of the charity's state of affairs at year-end and of its incoming resources and resources expended during that year. In preparing those financial statements, the Trustees are required to:

⮚ Prepare trustee's annual reports and submit annual returns and accounts
⮚ Comply with the rules of the charity as set out in the governing document
⮚ Ensure the charity is run effectively
⮚ Use its charitable funds and assets to further the charitable aims
⮚ Safeguard the charity’s property, funds, assets or reputation from risk
⮚ Take appropriate care and advice when investing or borrowing money.

INDEPENDENT EXAMINER

Jacob Manu & Co have expressed their willingness to continue in service, and a resolution on this will be put to the Board of Trustees at the forthcoming Annual General Meeting.

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

STATEMENT OF DISCLOSURES

a) So far as the Trustees are aware, there is no relevant information of which the Charity’s Independent Examiners are unaware, and

b) They have taken all the steps they should have taken as Trustees to make themselves aware of any relevant information and to establish that the Charity’s Independent Examiners are aware of that information.

By order of the Board of Trustees

............................................... Trustee

Date: 20/07/2025

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

INDEPENDENT EXAMINERS’ REPORT FOR THE YEAR ENDED 30/09/2025

We have examined the financial statements on pages 13 to 16 for the year ended 31/09/2025, comprising the statement of financial activities. The financial statements were prepared under the historical cost convention and the applicable accounting policies.

The report is made solely to the Charity's Trustees as a body, in accordance with Section 44 of the Charities Act 1993. The Trustees of the charity are of the general opinion that an audit is not required under Section 43(2) of the 1993 Act and have opted for an independent examination instead.

Respective responsibilities of trustees and independent examiners

The Trustees are responsible for preparing the Trustees' Report and the Financial Statements by applicable law and United Kingdom Accounting Standards. These are set out in the Statement of Trustees' Responsibilities in the Trustees' Report.

Our responsibilities as independent examiners of the charity are:

to examine the books and accounts of the charity in compliance with Section 43 of the 1993 Act;
to strictly adhere to the general directions provided by the Charity Commission under Section 43(7)(b) of the Charities Act 1993; and
to state whether particular matters have come to our attention during our examination.

We report to you whether the United Kingdom has properly prepared the financial statements in accordance with the Generally Accepted Accounting Practice, the Companies Act 2006, and the Charities Act 1993.

We also report whether the information in the Trustees' Report is consistent with the financial statements. If we become aware of any apparent misstatements or material inconsistencies, we consider the implications of our report.

In addition, we report to you if the charity has not kept proper accounting records, if we have not received all the information and explanations we require for our work, or if information

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

specified by law regarding trustees' remuneration and other transactions with the charity is not disclosed.

Basis of opinion

Our examination was carried out in accordance with the Charity Commission's General Directions. The examination includes a review of the charity's books and documents, and other accounting records, and comparing these with the accounts presented.

Our examination also includes consideration of any unusual disclosures or items in the accounts, and seeking explanations from the Trustees. It is imperative to state here that 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'. Our report is therefore limited to the statements below:

Independent examiners' statement

In connection with our examination, we report that no matter has come to our attention, which gives cause to believe that the following have not been met:

Keeping proper accounting records by Sections 386 and 387 of the Companies Act 2006.
Preparing accounts that accord with the underlying accounting records and are in compliance with the Companies Act 2006, the United Kingdom Generally Accepted Accounting Practice (UK GAAP), the Statements of Recommended Practice (SORP)— Accounting and Reporting by Charities, and the Charities Act 1993.
Consistency of the information in the Trustee's Report with the financial statements. CGXH

..................................................... Jacob Manu & Co Chartered Certified Accountants 64 Broadway, Stratford, London, E15 1NT

Date:20/07/2026

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

STATEMENT OF FINANCIAL ACTIVITY FOR THE PERIOD ENDED 30/09/2025

*Unrestricte* *d funds* *Restricted* *income* *funds* *Total this* *year* *2025* £ £ £	*Unrestricte* *d funds* *Restricted* *income* *funds* *Total this* *year* *2025* £ £ £	*Unrestricte* *d funds* *Restricted* *income* *funds* *Total this* *year* *2025* £ £ £	*Total this* *year* *2024*
59,749	-	59,749	9,250
-	-	-
	-	-
-	-	-
*59,749*	-	*59,749*	*9,250*

34,390	,-	34,390	4,899
-	-	-
600	-	600	500
-	-	-
34,990	-	34,990	5,399
24,759	-	24,759	3,851
-	-	-
*24,759*	-	*24,759*	*3,851*

Other recognised gains/(losses)

Net movement in funds Total funds brought forward 1/10/2022 Total funds carried forward 30/09/2025

24,759	-	24,759	3,851
5,915		5,915	2,064
*30,674*		*30,674*	*5,915*

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

Fixed assets

Tangible assets

Total fixed assets

Current assets

Stock and work in progress Debtors (Short term) investments

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 and charges

Net assets

Funds of the Charity

Unrestricted funds Designated funds Total unrestricted funds Restricted income funds

Total funds

----- Start of picture text -----
Total this
Total this year year
Note 2025 2024
£ £
6
-
22,000
9,274 6,415
31,274 6,415
600 500
30,674 5,915
-
-
30,674 5,915
7
30,674 5,915
-
30,674 5,915
----- End of picture text -----

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31/09/2025 Registered Charity Number 1200812

1 ACCOUNTING POLICIES

The principal accounting policies which have been adopted are set out below:-

2 BASIS OF ACCOUNTING

The financial statements have been prepared under the historical cost convention and by applicable accounting standards, and the Statement of Recommended Practice, “Accounting and Reporting by Charities” (SORP 2005) was issued in January 2005.

3 INCOMING RESOURCES

Voluntary income, including grants that provide core funding or are of a general nature, is recognised in full in the Statement of Financial Activities in the year in which they are receivable, except when the donors specify that the grant given must be used in a future accounting period. In that case, the income is deferred until those periods.

Incoming resources from charitable activities include income received under contract or where entitlement to grant funding is subject to specific conditions for delivery and is recognised while the service is provided.

Other income is accounted for on a cash basis.

4 RESOURCES EXPENDED

Expenditure is recognised when the liability is incurred.

The cost of generating funds are those incurred in attracting voluntary income
Charitable activities include expenditures associated with the delivery of services and include both direct costs and support costs relating to each particular service
Governance costs include the costs of the charity, including strategic planning for its future development, independent examination, any legal advice and all costs of complying with the constitutional and statutory requirements, such as costs of Trustees and the preparation of statutory accounts.
Support costs include overhead and other costs not directly attributable to a particular function. They are apportioned over the relevant activity based on

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

management estimates consistent with resource use, e.g., staff costs by time spent, property costs by floor space, and other costs by their usage.

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BELIEVERS FAITH GLOBAL MINISTRIES Trustees Annual Report & Financial Statements

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31/09/2025 Registered Charity Number 1200812

5 TAXATION

The organisation is a charitable institution with exemption from UK taxation under section 505 of the Income and Corporation Taxes Act 1988.

6 TANGIBLE NON-CURRENT ASSETS

The organisation’s non-current assets include musical instruments, and they are depreciated on a straight-line basis

7 FUND ACCOUNTING

Unrestricted funds are grants, donations, and other incoming resources receivable or generated for the objects of the charity without a further specified purpose and are available as general funds.

Restricted funds are funds that can only be used for specific purposes as laid down by the donor. Expenditure that meets this criterion is charged to the fund, along with a fair allocation of management and support costs.

Designated funds are funds set aside by trustees out of unrestricted general funds for specific future purposes or that relate to grants given specifically for the purchase of assets where the use is not restricted. The aim and use of each designated fund are set out in the notes to the financial statements.