REGISTERED CHARITY NUMBER.. 1202763 Re ort of the Trustees and Unaudlted Flnanclal Statements for the Year Ended 31 October 2025 for Unlted Famll Internatlonal Church UK Bates Weston LLP Chartered Accounlanls The Mills Canal Street Derby DE1 2RJ
United Famil Intemational Church UK Contents of the Financial Statements forthe Year Ended 31 October 2025 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Cash Flow Statement Notes to the Cash Flow Statement Notes to the Financial Statements 10 to 15
United Famil Intemational Church UK Reference and Administrative Details forthe Year Ended 31 October 2025 TRUSTEES E Hwenga Chair R Ndengeya J Bushu PRINCIPAL ADDRESS Oberoi Consulting 19 St Christophers Way Pride Park Derby Derbyshire DE24 8JY REGISTERED CHARITY NUMBER 1202763 INDEPENDENT EXAMINER Bates Weston LLP Chartered Accountants The Mills Canal Street Derby DE12RJ BANKERS Barclays Leicester Leicestershire LE87 28B SOLICITORS EIIis-Fermor & Negus Solicitors 2 Devonshire Avenue Beeslon Nottingham NG9 1BS Page 1
United Famil Intemational Church UK ort of the Trustees forthe Year Ended 31 October 2025 The Trustees hereby present their annLJal report together with financial statements for the charity United Family International Church IUKI, for the period from 1 st November 2024 to 31st October 2025. This report gives an overview of the church's activities during the reporting period including ils achievements, challenges and plans for the future. In preparing this annual report and financial statement, the Trustees have been guided by the provisions of the Statement of Recommended Practi IFRS 102 Charities SORPI on "Accounting and Reporting by Charities" OBJECTIVES AND ACTIVITIES Objects and Activities The objects of the CIO are lo advan the Christian religion in the United Kingdom according to the tenets of the United Family International Church for the benefit of the public through the holding of prayer meetings and conferences in addition lo producing andlor distributing literature lo enlighten others about the religion. In developing these objects the Trustees have had regard to the guidance from the Charity Commission on public benefit. In particular, we run programmes for young people in Children's Church (these are in 3 age groups, 3 - 6, 7 - 10 and 11 15 years), the youth (under 30) women (known as Victorious Ladies) and families. Our vision is to build a God Society of all people, of all nations and our values include selflessness, charity, teamwork, integrity, commitment and transparency. ACHIEVEMENTS AND PERFORMANCE The United Family International Church {UK) currently has assemblies in the following locations., Derby, Notlingham, Milton Keynes, Edinburgh IS¢ollandl, and Trowbridge. We also have Cell groups in Leeds, Manchester, Norwich and Gloucester, as well as an affiliate in Drogheda in the Republic of Ireland. Apart from holding weekly church services in the various locations as described above. the church also held a number of events as shown below., Youth Camp meeting in Chinhoyi, Zimbabwe - end of April 2025. We sent a delegation of 10 youth to the camp meeting. Special Weekend Service- a church service, which look place over 3 days {1 sl - 3rd August 20251 and involved an international guest speaker. We had in excess of 1300 congregants in allendance including children. Ladies Camp meeting in Chinhoyi, Zimbabwe - held in September of 2025. This was highly subscribed and we managed to send more than 100 women to the said conference. We also held 'Special Sunday Services" which are national events which tske place quarterly. At these events, Assemblies gather in one location for a church service, giving the opportunity for those who live far away from established Assemblies lo connect with the church. UFIC IUKI ladies who fom a community known as 'Victorious Ladies" also host an online 'Morning Glorl, prayer call every Saturday morning. which includes ladies from across the UK. Our church has a number of midweek events taking place online across the assemblies namely., Derby Assembly Bible study sessions every Wednesday from 19'.30 to 20.'30hrs Nottingham Assembly Online service every Tuesday from 18'.30 to 19'30hrs Milton Keynes Assembly Online intersession service every Friday from 19..00 to 20..OOhrs National Youth Assembly Online youth pavilion once every 2 weeks on Tuesdays from 21'.00 to 22.'OOhrs Church membership has continued lo grow increasing from about 250 to between 350 and 400 congregants at all national events. As part of our youth development programme and also to support building Praise and Worship Teams, the church sponsored 10 teenagers to attend keyboard and drumming lessons. The aim is lo develop local talent in order lo meet the needs of the church, rather than depend on hired talent. Our sponsoring of the TV programme entitled "Life Central with Emmanuel Makandiwa" is continuing on a renewable annual contract, having started in January 2019. This programme is beamed every Monday evening from 7=30pm to 8pm on Faith World TV (SKY Channel 5881, which is one of the UK'S Christian Sky channels. The aim of the programme is to reach a global audience in keeping with our mission of building a God people of all nations. Al activities are designed to meet the objects of our Foundation Constitution and in compliance with the information contained in the Charity Commission's general guidance on public benefit, in particular, the specific guidance on charities for the advancement of religion. Page 2
United Famil Intemational Church UK ort of the Trustees forthe Year Ended 31 October 2025 FINANCIAL REVIEW Prlnclpal fundlng sources The Church's principal Sour of income was donations from congregants and online followers of the Ministry from within and without the United Kingdom. Total income for the accounting period was £822,680 and total expenditure was £663,028, leaving a surplus of £156,652. We have a total of £25,474 in restricted funds which are not available for use as general-purpose funds. We also have £500,000 in designated funds, which we have sel aside for the purchase of a building. We estimate that the church should be able lo save enough money lo pay a deposit and associated costs for the purchase of a building within a year or 0. Investment policy According to the Foundation Constitution, the trustees have power to deposit or invest funds, employ a professional fund-manager, arrange for the investments or other property of the Church lo be held in the name of a nominee, subject to the provisions of the Trustee A¢t 2000. Having considered the most appropriate policy for investing funds, the trustees have decided that funds invested in bank accounts currently meet the church's investment requirements. Reserves policy The reserves policy of the church follows the Charity Commission's guidelines, in particular,. To underpin the running of the church with six month's running costs Within the six months running costs identify those costs that will enable the church to meet ils obligations to fixed costs, in particular rentals, conlraclual obligations relating lo purchase of air time on the SKY channel Faith World TV and other direct debits. Presently the church has no staff costs as it does not have employees. As of 31st October 2025, six months, running costs of the Charity as described above are approximately £330,000. Unreslricled reserve levels are reviewed annually and monitored throughout the year. Principle risks and uncertainties The Iruslees have a risk management strategy that comprises.. Regular review of the risks the Church may face from time lo lime The establishment of systems and procedures that are designed to mitigate against identified risks The implementation of prOdureS designed lo minimise any potential impact on the Charity should those risks materialise. The principal risk and UnrtaIntieS facing the church include fluctuations in financial inflows and increased overheads. TrLJStees have a responsibility lo make sure that all expenditure is cost effective, especially where 18rge payments are involved. The largest proportion of payments go towards funding of national events, with the most significant one being the Special Weekend Service, which took place al the beginning of August 2025. It was an international church conference where one of the founders of the Ministry came to visit. Whilst the cost of hosting the event was significantly higher compared to that of other national events, its impact was huge as witnessed by the surge in attendance figures and increase in revenue inflows. Trustees believe that the church's marketing strategy using TV programmes, coupled with holding of "Special Sunday Services" has been highly successful. This has resulted in the growth of the church from a small to a large charity according to the charities SORP regulations. Page 3
United Famil Intemational Church UK ort of the Trustees forthe Year Ended 31 October 2025 PLANS FOR FUTURE PERIODS There are many opportunities for growth. UFIC (UK) will be embarking on the following programmes and projects as part of the growth strategy moving forward., Holding various workshops and seminars aimed and tackling challenges that are being faced by the communities, in particular marriages, raising children, financial management and other topics. Growing the praise & worship team by training teenagers to play instruments. Building on the momentum created by the Special Weekend Service and making (( an annual event. Developing the social media plafforms with content filmed by the youth li.e. interviews, conversations, summaries of services, creative conlenl such as poems and music). The growth strategy for the short to medium term periods, revolves around the youth development programme, and on empowering young people in the church to build the tools they need to win souls and encourage their peers to come lo church. The energy exhibited by the youth is exciting and their mind-set is positive. Given the right resources and support, they have the capacity lo help develop the church into a more multiracial and multi-cultural church as envisioned in the objects of the charity. STRUCTURE. GOVERNANCE AND MANAGEMENT The United Family International Church {UK} is a Charitable Incorporated Organisalion ICIOI, whose only voting members are its charity Iruslees. Al the time of writing this report, the charity had three trustees appointed, with effect from 19th April 2023, for 4 years. The charity is governed by its constitution and operates in line with Charity Commission guidance, including CC3 and the Charities SORP {FRS 1021. Trustees are appointed in accordance with the governing document and receive appropriate induction and training. The day to day rLJnning of the church is done by Assembly leaders who form the management committee. The key appointments in the management committee are the Adminislralor and the Finance Head. The Management Committee is assisted by the National Service Planning Team {NSPTI, which is made up of volunteer Department Heads with the following portfolios,. Ministration, Praise & Worship, Media, Hospitality, Children's Church, Youth, Logistics, Security and Health. Currently the church does not have any employees and is being run by volunteers, the most prominent ones being Assembly leaders supported by Department Heads of the National Service Planning Team. Whilst UFIC IUKI is registered and operates in England and Wales, il networks closely with the United Family International ChLJrch Izimbabwel, who are the Founders and leaders of the brand United Family International Ministries. 0710312026 Approved by order of the board of Iruslees on and signed on its behalf by= R Ndengeya - Trustee Page 4
Inde endent Examiner's Re ort to the Trustees of United Famil International Church UK Independent examinerfs report to the trustees of United Family International Church {UKI I report lo the charity Iruslees on my examination of the accounts of United Family International Church IUKI Ilhe Trust) for the year ended 31 October 2025. ResponsSbllStles and basls of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'Ihe Acl'l. I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515llbl of the Act. Independent examinerfs statement Since your charity's gross income exceeded £250,000 your examiner musl be a member of a listed body. I can confirm that l am qualified lo undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come lo my attention in connection with the examination giving me cause lo believe that in any material respect.. accoLJnting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the fom) and conlenl of accounts sel out in the Charities (Accounts and Reportsl 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 concems and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. Sean Douglass FCA Bates Weston LLP Chartered Accountants The Mills Canal Street Derby DE1 2RJ Date.. 9 March 2026 Page 5
United Famil Intemational Church UK Statement of Financial Activities forthe Year Ended 31 October 2025 2025 Total funds 2024 Total funds Unrestricted funds Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 812,863 7,620 820,483 694,337 Investment income 2,197 2,197 Total 815,060 7,620 822,680 694,337 EXPENDtTURE ON Charitable activities Ministerial 663,028 663,028 362,456 NET INCOME 152,032 7.620 159,652 331.881 RECONCILIATION OF FUNDS Total funds brought forward 509,759 17,854 527,613 195,732 TOTAL FUNDS CARRIED FORWARD 661,791 25,474 687,265 527,613 The notes form part of these financial stslements Page 6
United Famil Intemational Church UK Balance Sheet 31 October 2025 2025 Total funds 2024 Total funds Unrestricted funds Restricted fund Notes FIXED ASSETS Tangible assets 23,904 23,904 29,802 CURRENT ASSETS Debtors Cash al bank 1,332 642,165 1,332 667,639 25,474 504,061 643,497 25,474 668,971 504,061 CREDITORS Amounts falling due within one year 10 15,6101 15,6101 16,2501 NET CURRENT ASSETS 637,887 25,474 663,361 497,811 TOTAL ASSETS LESS CURRENT LIABILITIES 661,791 25,474 687,265 527,613 NET ASSETS 661,791 25,474 687,265 527,613 FUNDS Unrestricted funds Restricted funds 661,791 25,474 509,759 17,854 TOTAL FUNDS 687,265 527,613 The financial ststemenls were approved by the Board of Trustees and authorised for issue on 07JQW2026............................ and were signed on its behalf by: R Ndengeya - Trustee The notes form part of these financial stslements Page 7
United Famil Intemational Church UK Cash Flow Statement forthe Year Ended 31 October 2025 2025 2024 Notes Cash flows from operating activities Cash generated from operations 164,381 238,477 Net cash provided by operating activities 164,381 238,477 Cash flows from investing activities Purchase of tangible fixed assets Interest received 13,000) 2,197 128,2741 Net Cash used in investing activities 18031 128,2741 Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 163,578 210,203 504,061 293,858 Cash and cash equivalents at the end of the reportlng perlod 667,639 504,061 The notes form part of these financial statements Page 8
United Famil Intemational Church UK Notes to the Cash Flow Statement forthe Year Ended 31 October 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net income for the reporting period (as per the Statement of Flnanclal Actlvltlesl Adjustments for: Depreciation charges Interest received Increase in debtors Decrease in creditors 159,652 331,881 8,898 (2,197) 11,332) 1640) 5,446 198,8501 Net cash provided by operations 164,381 238,477 ANALYSIS OF CHANGES IN NET FUNDS At1.11.24 Cash flow AI 31.10.25 Net cash Cash at bank and in hand Less.. Deposits treated as liquid reSoUrS 504,061 163,578 667,639 160,0001 {25,0001 {85,0001 444,061 138,578 582,639 Liquid resources Deposits included in cash Current asset investments 60,000 25,000 85,000 60,000 25,000 85,000 Total 504,061 163,578 667,639 The notes form part of these financial statements Page 9
United Famil Intemational Church UK Notes to the Financial Statements forthe Year Ended 31 October 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial slalements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance wth the Charrf(ies SORP IFRS 1021 'Accounling and Reporbng by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Going concern The Trustees consider that there are no material uncertainties about the charills ability to continue as a going concem. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement lo the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditurg Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related lo the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis wnsislenl with the use of resour$. Tangible fixed assets Assets costing £1,000 or more will be capitalised as tangible fixed assets and wll be carried al cost, net of depreciation and any provision for impairment. Depreciation is provided on a straight-line basis al rates estimated lo write off each asset over the term of ils useful life. The rates in use are as follows'.- Office Equipment Computer Equipment Motor Vehicles 200/0 per annum 300/0 per annum 250/0 per annum Taxation The charity is exempl from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes. 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. FLJrther explanation of the nature and purpose of each fund is included in the notes to the financial ststemenls. Page 10 continued...
United Famil Intemational Church UK Notes to the Financial Statements - continued forthe Year Ended 31 October 2025 ACCOUNTING POLICIES- continued Debtors Debtors are recognised at the settlement amount owed to the Charity or prepaid. Creditors Creditors and provisions are recognised where the Charty has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third party, and the amount due lo settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised al their settlement amount. Financial Instruments The Charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently measured al their fair value. DONATIONS AND LEGACIES 2025 2024 Tithe donations Donations 418,656 401,827 386,546 307,791 820,483 694,337 INVESTMENT INCOME 2025 2024 Deposit account interest 2,197 CHARITABLE ACTIVITIES COSTS Support costs (see note 51 Direct Costs Totals Ministerial 440,393 222,635 663,028 SUPPORT COSTS Govemance costs Finance Admin Totals Ministerial 420 214,753 7,462 222,635 Page11 continued...
United Famil Intemational Church UK Notes to the Financial Statements - continued forthe Year Ended 31 October 2025 SUPPORT COSTS - continued Support costs, included in the above, are as follows.. 2025 2024 Total activities Ministerial Bank charges Rent Insurance Travel Postage and stationery Sundries Legal and professional fees Accountancy and legal fees 420 122,787 126 64,982 187 13,153 5,610 7,994 3,328 8,930 63,231 13,108 15,627 2,102 5,360 222,635 104,310 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024. Trustees. expenses During the period ended 31 October 2025, expenses totalling £3,97912024.. £4,911) were reimbursed or paid directly on behalf of Trustees for travel and subsistence expenses for both national and international engagements. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 687,706 6,631 694,337 EXPENDITURE ON Charitable activities Ministerial 362,456 362,456 NET INCOME 325,250 6,631 331.881 RECONCILIATION OF FUNDS Total funds brought forward 184,509 11.223 195.732 TOTAL FUNDS CARRIED FORWARD 509,759 17,854 527,613 Page 12 continued...
United Famil Intemational Church UK Notes to the Financial Statements - continued forthe Year Ended 31 October 2025 TANGIBLE FIXED ASSETS Office equipment Motor vehicles Computer equipment Totals COST Al 1 November 2024 Additions 24,262 10,986 35,248 3,000 3,000 Al 31 Ortober 2025 24,262 3,000 10,986 38,248 DEPRECIATION Al 1 November 2024 Charge for year 3,823 4,852 1,623 3,296 5,446 8,898 750 Al 31 October 2025 8.675 750 4,919 14,344 NET BOOK VALUE Al 31 October 2025 15,587 2,250 6,067 23,904 Al 31 October 2024 20,439 9,363 29,802 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepayments and accrued income 1,332 10. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Accrued expenses 5,610 6,250 11. MOVEMENT IN FUNDS Net movement in funds Transfers between funds Al 1.11.24 At 31.10.25 Unrestricted funds General Fund Designated fund 142,919 366,840 152,032 1133,160} 133,160 161,791 500,000 509,759 152,032 661,791 Restricted funds Building fund 17,854 7,620 25,474 TOTAL FUNDS 527,613 159,652 687,265 Page 13 continued...
United Famil Intemational Church UK Notes to the Financial Statements - continued forthe Year Ended 31 October 2025 11. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows= Incoming resources Resources expended Movement in funds Unrestricted funds General Fund 815,060 1663,0281 152,032 Restricted funds Building fund 7,620 7,620 TOTAL FUNDS 822,680 1663,0281 159,652 Comparatives for movement in funds Net movement in funds At 1.11.23 At 31.10.24 Unrestricted funds General Fund Designated fund 10,942 173,567 131,977 193,273 142,919 366,840 184,509 325,250 509,759 Restrlcted funds Building fund 11,223 6,631 17,854 TOTAL FUNDS 195,732 331,881 527,613 Comparative net movement in funds, included in the above are as follows= Incoming resources Resources expended Movement in funds Unrestricted funds General Fund Designated fund 494,433 193,273 1362,4561 131,977 193,273 687,706 1362,4561 325,250 Restricted funds Building fund 6,631 6,631 TOTAL FUNDS 694,337 1362,4561 331,881 Designated funds - A proportion of Tithe donations have been set aside by the Trustees in order to raise a deposit for the purchase of a building. Building fund - Comprises donations from congregants towards the purchase of a building. Page 14 continued...
United Famil Intemational Church UK Notes to the Financial Statements - continued forthe Year Ended 31 October 2025 12. RELATED PARTY DISCLOSURES During the period the charity purchased television programmes, branded materials and training camps tolalling £258,304 {2024'. £151,952) from ils sister Ministry, UFIC Ministries in Zimbabwe. Al the balance sheet dale the charity owed £nil to UFIC Ministries in Zimbabwe. Page 15