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2025-04-04-accounts

SPIRIT & LIFE BIBLE CHURCH

REPORT & FINANCIAL STATEMENTS

4th April 2025

Spirit & Life Bible Church

4th April 2025

Contents Page
Legal and Administrative information 1
Report of the Trustees 2
Independent Examiners Reports 5
Statement of Financial activities 6
Balance Sheet 7
Notes forming part of the financial statements 8

Legal and Administrative information

Governing Documents

Spirit & Life Bible Church is Charitable Incorporated Organisation (CIO) governed by a trust deed. Eligibility for members of the charity and members of the board of trustees is governed by the trust

There are no restrictions in the governing document on the operation of the charity or on its vesting power, other than those imposed by general charity law.

The Trustees serving during the year and since the year end were as follows:

Elected trustees

Apostle Gordon A Gordon-Osagiede Pastor (Ms) Susan Blankson Ogo Faith Chuma Patricia Orobor

CIO Number: 1203825

Operational Address

1 Ironbridge Mews London E15 4FH

Independent Examiner

Tolu Balogun 71-75 Shelton Street London WC2H 9JQ

Bankers

Barclays Bank Plc 251-253 Selhurst Road Selhurst London SE25 6XS

Report of the Trustees for the Year Ended 4th April 2025

The trustees are pleased to present their report together with the financial statements of the charity for 4th April

  1. The financial statements comply with current statutory requirements, the trust deed of the charity and the

Statement of Recommended Practice (SORP) applicable to charities preparing accounts under FRS 102.

Structure, governance and Management

Spirit & Life Bible Church is a Charitable Incorporated Organisation (CIO) and was registered by the Charity Commission on 3rd July 2023. The Board of Trustees consists of not less than three and not more than nine individuals, all of whom must be members of the charity.

Trustee Induction and Training

Existing trustees are familiar with the practical work of the charity. New trustees are encouraged to attend training sessions to familiarise themselves with the charity's operations, trustee responsibilities and goverance framework.

Objects of the charity and activities

The Charity's objectives are the propagation of the gospel, the advancement of the Christian Faith and the relief of poverty among members of the community both within the United Kingdom and abroad. To demonstrate God's love and deliverance power through prayers and practical

assistance to the needy in our community. Educate and empower all people of our community irrespective of denomination, belief, nationality, age and status.

These are achieved through the provision of financial and material gifts and the organization of conferences for issues affecting the family, nation, business and careers.

Risk management

During the period, the Trustees have reviewed the general environment in which the Charity operates to identify any serious potential risks, and make arrangements to avoid such risks or mitigate their impact. Fire Risk Assessments, have been undertaken to the church Auditoriums and Office to improve evacuation of premises in the event of fire. We continue to monitor the implementation of the Disaster Recovery Plan, and undertake checks, where appropriate, with the Criminal Records~Bureau (CRB) on all those working directly with children.

Safeguarding regulations are in progress to safeguard and protect vulerable people and others within the charity. We engage in "fair processing notices" throughout for awareness on how data are gathered and used.

Report of the Trustees for 4th April 2025

Review of the activities and future developments

The charity continued to build on the primary objectives of impacting London and other parts of United Kingdom.

The Charity continues to operate overseas and missionary outreaches included visits to Nigeria, Germany, Italy, Austria, USA, Argentina and Philippines.

The charity continued the use of the property acquired in late March 2024 as a place of worship and for the furtherance of its charitable activities. The property was acquired for £385,000. The church contributed a deposit of £150,000 and secured mortgage financing with Charity Bank for the remaining balance.

We continue to support the Mission Care Project (An Elderly People's Home), Dormer Well Nursing Home as part of our mission work in London. The charity still continue to deliver food items to the homeless on the street around the church venue. The charity donates to Compassion UK

Chritian Child Development (sponsor a child in Haiti). The Charity was also part of Premier radio's feed the hungry project. The Charity have ongoing commitment with the projects in Ealing and

Camberwell (both London Borough) called "Food Banks Saturdays with the community" And also still participate in the Wech's Community food bank projects when food items were donated to the community. This year we donated clothes to destitute homeless people around Elgin Junction on Harrow Road, Harlesden, Barking, Hackney. The charity has been able to support the widowed in our mists with little purse.

Volunteers

Many volunteers give up their time to help at the church, particularly at weekends and in the evenings. We are greatly indebted to these volunteers for their commitment and support.

Financial Review

Reserves Policy

The trustees are satisfied with the level of reserves as shown in the accounts. The funds are sufficient to provide specialist training and help in the community. Donations are paid at the discretion of the trustees. It is the policy of the Charity to maintain sufficient unrestricted funds to cover management and administration costs. Restricted funds are funds that account for

situations where a donor requires that a donation must be sepent on a particular purpose or where funds have been raised for a specific purpose.

Investment policy and objectives

The charity is CIO whose aim is to promote religious activities. It has fixed assets in the form of equipments. The current financial policy is to use whatever asset that may be acquired and the income generated by the asset to further the objectives of our charity.

Future developments

The Charity aims as part of fulfilling its main objectives, to continue to explore various ways of spreading the gospel of Christ in an effective manner. The Charity is looking to grow in membership and continue to develop its members to make life-changing impact in the society. The Charity is planning to organise Dropin Day Centres where members of the community could attend to network, socialise and improve their social quality of life. It is also the plan of the charity to organise schemes to support vulnerable adults seeking employment to explore job opportunities.

Review of Financial Position

The net incoming resources for the year amounted to £6,020, comprising unrestricted funds of £1,994 and

restricted fund of £4,026. The trustees are satisfied with the level of reserves held by the charity and

believe of the charity remains financially sustainable and able to continue its charitable activities.

Principal Funding Sources

The principal funding source for the charity is donations from the congregations at services and programs held.

Report of the Trustees for 4th April 2025

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Annual report and Financial Statements in accordance with applicable law and regulations, which give a true and fair view of the state of affairs of the charity.

In preparing these financial statements, the trustees are requested to:

have been followed, subject to any departures disclosed and explained in the financial statements;

* Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records, which will disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report was approved by the board of trustees on the 08/05/2026, and signed on its behalf by:

Ogo Faith Chuma

Independent Examiner’s Report

To the members and trustees of Spirit & Life Bible Church

I report on the accounts of the church/charity for 4th April 2025 set out on pages 6 to 10

Respective responsibilities of the trustees and examiner

As described on pages 2 to 4 the trustees are responsible for the preparation of financial statements; and considers that the audit requirements of Section 144 of the Charities Act 2011 (the Act) do not apply and that an independent examination is needed.

It is my responsibility to:

under section 145(5)(b) of the Act, and

Basis of Independent examiner’s report

My examination was carried out in accordance with the General directions given by the Charity Commissioners. An examination included a review of 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, seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full 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 satatement 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

  2. to keep accounting records in accordance with Section 130 of the Act; and

  3. to prepare accounts which accord with the accounting records and to comply with the accounting

  4. requirements of the Act.

have not been met; or

  1. to which, in my opinion attention should have been drawn in order to enable a proper understanding of the accounts to be reached.

Signature Tolu Balogun (Independent Examiner)

Date: 11/05/2026

Statement of Financial Activities for 4th April 2025

Note
Incoming Resources
Donations, Legacies & similar
income
3
Other incoming resources
4
Bank Interest
Total incoming resources
Resources used
Cost of generating funds
5
Charitable activities
6
Governance costs
7
Total resources used
Net Incoming Resources
Transfer between Funds
Net Movements in funds
Balance at 5 April 2024
Prior Year Adjustment
Balance at 4 April 2025
Unrestricted
fund
£
48,835
1,395
12
50,242
41,508
1,782
4,958
48,248
1,994
-
1,994
277,539
-
279,533
Restricted
fund
£
4,026
-
4,026
-
-
-
-
4,026
-
4,026
-
4,026
Total Funds
2025
Total Funds
2024
£
52,861
1,395
12
£
40,534
8,031
54,268 48,566
41,508
1,782
4,958
48,248
6,020
-
6,020
277,539
-
283,560
15,890
59
4,190
20,138
28,427
-
28,427
276,154
-
277,539

g g y g

resources and resources expended derive from continuing activities.

Balance Sheet as at 4th April 2025

Fixed Assets
Note
Tangible assets
11
Current Assets
9
Debtors
Cash at bank and in hand
Creditors: amounts falling due within
one year
10
Accountancy fees
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
one year
Loan Account(Mortgage)
10
Net assets
Represented by Funds:
12
Unrestricted
Restricted
Prior year adjustment
Designated
Total
2025
£
375,598
375,598
57,526
57,526
1,100
56,426
432,025
148,465
283,560
279,533
4,026
-
-
283,560
2024
£
379,022






379,022
48,232
48,232
1,100




47,132
426,154
150,000
276,154


270,709
5,445
-
-
276,154

The Trustees are satisfied that the charity is entitled to exemption from the requirement to obtain an audit under section 144 of the Charity Act 2011 and that the members has not required the charity to obtain an audit.

The Trustees acknowledges their responsibilities for complying with the requirements of the Charity Act 2011 with respect to accounting records and the preparation of accounts.

The accounts were approved by the trustees and signed on their behalf.

Ogo Faith Chuma

On Behalf of the Board of Trustees

Date: 08/05/2026

Notes forming part of the financial statements for the year ended 4th April 2025

1. Accounting policies

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities SORP FRS 102, The principal accounting policies adopted in the preparation of the financial statements are as follows:

Figures are rounded to the nearest pound. Totals may not cast due to independent rounding.

Incoming resources

Donations and grants

Income from donations and grants are included in incoming resources when these are receivable.

Resources expended p

inclusive of any VAT which cannot be recovered.

Tangible fixed assets

Individual fixed assets are capitalised at cost. g p g follows: Annual rate Furnitures & Fixtures 25% Computer 25% Building & Land 2%

Fund accounting

Funds held by the charity are either:g objects at the discretion of the trustees. g p p p and can only be used for the purpose for which it was given. p p p

statements.

2. Legal status of the charity

The charity is Charity Incorporated Organisation governed by a trust deed.

Notes forming part of the financial statements for 4th April 2025 continued

3. Donations, Legacies & similar income
Gift Aid
Tithes & offerings
4. Other incoming resources
Donations - pledge
Building fund
Bank Interest
5. Cost of generating funds
Internet/Telephone
Rent & Rates
Gift & Honorarium
Children's Department
Transport & Travel
Printing & stationery
Training & Conference
Account Fees
Subscriptions
Repairs & Maintenance
Mortgage Interest
Insurance
Depreciation
Bank Charges
Church Outreach
Heat & Light
Church running expenses
6. Charitable activities
Mission Expenses
Sundry
7. Governance costs
Professional fees
2025
£
-
48,835
48,835
1,395
4,026
12
5,434
874
3,203
-
-
2,328
1,879
2,057
1,100
268
2,864
12,002
587
9,748
30
250
204
4,112
41,508
231
1,551
1,782
4,958
2024
£
-
40,534
40,534
2,586
5,445
-
8,031
55
1,083
-
-
2,000
67
1,048
1,100
-
-
-
-
8,483
-
1,716
-
338
15,890
35
24
59
4,190

8. The trustees were not paid or reimbursed for expenses during the year.

9.Current Assets

9.Current Assets
Barclays Bank 63018512
Barclays Bank 50885584
Barclays Bank 50044229
Virgin Money
1,060
23,245
31,273
1,949
57,526

Notes forming part of the financial statements for 4th April 2025 continued

10. Creditors - amounts falling due within one year
Accountancy Fees
Other Creditors
Creditors - amounts falling due after one year
Mortgage
11. Tangible fixed assets
Cost:
At 5 April 2024
Additions
Disposals
At 4 April 2025
Depreciation
At 5 April 2024
Charge for year
Disposals
At 4 April 2025
Net Book value
At 4 April 2025
At 5 April 2024
12. Unrestricted funds of the charity
Brought forward @ 5 April 2024
Prior year adjustment
Movement in funds for the year
Balance at 4 April 2025
13. Analysis of net assets between funds
Tangible Fixed assets
Net Current assets
Current & long term liabilities
Computer 2025
£
1,100
-
1,100
148,465
Furnitures &
Fixtures
Building
Total
£
634
-
£
£
£
1,245
377,143
379,022
6,325
6,325
-
634
159
-
7,570
377,143
385,346
-
1,892
7,697
9,748
-
-
-
159
475
1,892
7,697
9,748
5,677
369,446
375,598
634 1,245
1,879
2025
277,539
-
6,020
283,560
General
Restricted
Total
375,598
-
375,598
53,500
4,026
57,526
(149,565)
-
(149,565)
279,533
4,026
283,560