EL MINISTRIES INTERNATIONAL CHURCH WARLINGHAM VILLAGE HALL LIMPSFIELD ROAD, WARLINGHAM CR6 9LE
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
JSA & ASSOCIATES CHALLENGE HOUSE 616 MITCHAM ROAD CROYDON CR0 3AA
EL MINISTRIES INTERNATIONAL CHURCH
| CONTENTS | PAGE |
|---|---|
| Legal and administrative information | 2 |
| Trustees report | 3-4 |
| Independent Accountant's report | 5 |
| Statement of Financial Activities | 6-7 |
| Notes forming part of the financial statements | 8-10 |
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EL MINISTRIES INTERNATIONAL CHURCH
Trustees:
Organisation Address:
Bankers:
Independent Accountants
Desmond Wellington Whittaker Bridge Marcia Jacks
Warlingham Village Hall Limpsfield Road Warlingham CR6 9LE Co-operative Bank Plc
JSA & Associates Accountants Challenge House 616 Mitcham Road CR0 3AA
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EL MINISTRIES INTERNATIONAL CHURCH TRUSTEES' REPORT
The trustees have pleasure in submitting their report and accounts for the period ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out on Page 8, and comply with the Statement of Recommended Practice and applicable law.
Constitution, Objectives of the Organisation, Principal Activities and Organisation of our work
The Church is constituted under a trust deed and has charity status.
The objectives of the Church as set out in the Declaration of Trust are:
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a) The advancement of the Christian Faith in the United Kingdom and abroad.
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b) The relief of persons who are in condition of need, hardship or distress in the United Kingdom or abroad.
The principal activities of the church are Christian worship and involvement of various ministries and ministers of religion to propagate Christian tenets, relief of poverty, provision of overseas aid and assistance to victims of famine.
The church is involved in Christian programs, these are designed to increase Christian awareness and the spread of the gospel of our Lord Jesus Christ.
Future Developments
The Church will continue to focus its activities to meet the objectives of the Trust.
Review of financial position
The net incoming resources for the period amounted to £2,952
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EL MINISTRIES INTERNATIONAL CHURCH TRUSTEES' REPORT (continued)
Statement of Trustees' Responsibilities
The Charities Act requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Organisation and of the surplus or deficit of the organisation for that period. In preparing those financial statements, the trustees are requested to:
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Select suitable accounting policies and then apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Organisation will continue in operation.
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Organisation and to enable them to ensure that the financial statements comply with the Charities Act. They are also responsible for safeguarding the assets of the Organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Accountants
The accountants, Messrs. JSA & Associates, have expressed their willingness to stay in office.
Approval
This report was approved by the board of trustees and signed on its behalf by:
Rev Desmond Wellington and Marcia Jacks Dated: 12 February 2026
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INDEPENDENT ACCOUNTANTS' REPORT TO THE TRUSTEES OF EL MINISTRIES INTERNATIONAL CHURCH
We examined the financial statement of El Ministries International Church
for the year ended 31 March 2025 set out on pages 6 to 10. These financial statements have been prepared under the Historical Cost Convention and the accounting policies set out on page 8.
Respective Responsibilities of Trustees and Independent Accountants
The Trustees responsibilities for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards are set out in the Statement of Trustees responsibilities on page 3.
We have been appointed as independent accountants under Section 43 of the Charities Act 1993 and report in accordance with regulations made under Section 44 of that Act.
Our responsibility is to examine the financial statements in accordance with relevant regulatory requirements and under United Kingdom Accounting Standards.
We read other information contained in the Trustees’ Report and Financial Statements, and considered that it is consistent with the examined financial statements.
JSA & ASSOCIATES
Accountants Challenge House 616 Mitcham Road CR0 3AA
Dated 12 February 2026
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EL MINISTRIES INTERNATIONAL CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31 MARCH 2025
| **Notes ** | Unrestricted | Restricted | 2025 | 2024 | |
|---|---|---|---|---|---|
| Funds | Funds | ||||
| £ | £ | £ | £ | ||
| Incoming Resources | 1.1 | ||||
| Tithes | 12,225 | - | 12,225 | 13,286 | |
| Offering | 5,802 | - | 5,802 | 4,080 | |
| Interest received | - | - | - | - | |
| Total Incoming Resources | 18,027 | - | 18,027 | 17,366 | |
| Resources Expended | |||||
| Cost of generating funds | |||||
| Cost of Activities in furtherance | |||||
| of objectives | 2 | 11,321 | - | 11,321 | 14,152 |
| Charitable Expenditure | |||||
| Management & Administration | 3 | 3,754 | - | 3,754 | 3,226 |
| Total resource expended | 15,075 | - | 15,075 | 17,378 | |
| Net Movement in funds for the year | 2,952 | - | 2,952 | (12) | |
| Total funds brought forward | 484 | - | 484 | 433 | |
| Prior Year Adjustment | 63 | ||||
| Total funds carried forward | 3,436 | - | 3,436 | 484 |
There were no recognised gains or losses for the period other than those included in the Statement of Financial Activities
The notes on page 8 to 10 form part of these financial statements.
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EL MINISTRIES INTERNATIONAL CHURCH BALANCE SHEET AS AT 31 MARCH 2025
| 2025 Notes £ Fixed Assets Tangible Assets Current Assets Cash at bank and in hand 3,436 Current Liabilities Amounts falling due within one year - Net Current Assets Total Net Assets Funds Unrestricted Funds Restricted Funds Reserves |
£ 1,747 3,436 5,183 3,436 - 1,747 5,183 |
2024 £ 421 - |
£ - 421 421 421 - - 421 |
|---|---|---|---|
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EL MINISTRIES INTERNATIONAL CHURCH NOTES TO THE FINANCIAL STATEMENT (continued) FOR YEAR ENDED 31 MARCH 2025
Accounting Policies
1. Basis of preparation of accounts
The accounts are prepared under the historical cost convention and include the results of the Organisation's operations which are described in the Trustees' Report and all of which are continuing.
The accounts have been prepared in accordance with the Statement of Recommended Practice for Charity Accounts and the Charities Act 2011.
The Organisation has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cashflow statement on the grounds that it qualifies as a small Organisation.
1.1 Incoming Resources
Tithes and Offering
Income from tithes and offering, is included in incoming resources when these are receivable.
Other Income
Other Income comprises income from welfare donations & other donations, these are all deemed as unrestricted funds.
1.2 Tangible Fixed Assets for use by the Organisation and Depreciation.
Individual fixed assets costing £120 or more are capitalised at cost.
Tangible fixed assets for use by the Church are stated at cost less depreciation.
Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives.
The Organisation has taken advantage of the exemption in Financial Reporting Standard No. 1 from the requirement to produce a cashflow statement on the grounds that it qualifies as a small entity.
1.3 Value Added Tax
Value Added Tax is not recoverable by the Organisation, and as such is included in the relevant costs in the Statement of Financial Activities.
1.4 Resources expended
Resources expended are included in the Statement of Financial activities on an accruals basis. Certain costs have been apportioned between Cost of Activities in Furtherance of Objectives and Management and Administration on the bases consistent with the use of those resources.
1.5 Funds Accounting
Funds held by the Church:
Unrestricted general fund - comprising funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted funds - which were raised for particular restricted purposes and can only be used for those particular restricted purposes within the objects of the Church.
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EL MINISTRIES INTERNATIONAL CHURCH NOTES TO THE FINANCIAL STATEMENT (continued) FOR YEAR ENDED 31 MARCH 2025
2. Cost of Activities in furtherance of objectives
| Rent Transport Cost Donations Children's Ministry Musicians Welfare and Training Telephone 3. Management and Administration Equipment & Accessories Software Legal Costs Salaries Sundry Expenses Subscriptions Bank Charges Conferences and Conventions Insurance |
Unrestricted Restricted 2025 2024 £ £ £ £ 4,500 4,500 2,772 - - - 945 945 - 91 91 - 5,785 5,785 11,380 - - - - - - 11,321 - 11,321 14,152 Unrestricted Restricted 2025 2024 £ £ £ £ 1,747 1,747 500 340 340 160 - - 1,194 - - 375 412 412 625 187 187 - 374 374 83 395 395 - 299 299 289 3,754 - 3,754 3,226 |
|---|---|
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EL MINISTRIES INTERNATIONAL CHURCH NOTES TO THE FINANCIAL STATEMENT (continued) FOR YEAR ENDED 31 MARCH 2025
List of Assets
Drum set Microphones Speakers Amplifiers Mixer and accessories Keyboard Pulpit Baptisimal
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