2025-12-31-accounts

LIGHTPOINT CHURCH LONDON

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[ST] DECEMBER 2025

CHARITY NUMBER: 1204320

LIGHTPOINT CHURCH LONDON 1 CHURCH CLOSE EDGWARE HA8 9NS

INDEX Page Legal & Administrative Details 1 Trustee’s Report 2-3 Independent Examiner’s Report 4 Statement of Financial Activities 5 Balance Sheet 6 Notes on the financial Statements 7-10

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LIGHTPOINT CHURCH LONDON

LEGAL & ADMINISTRATIVE DETAILS YEAR ENDED 31[ST ] DECEMBER 2025

ADDRESS FOR CORRESPONDENCE

1 CHURCH CLOSE EDGWARE HA8 9NS

REGISTERED CHARITY NUMBER 1204320

GOVERNING DOCUMENT

DECLARATION OF TRUST

1[ST] APRIL 2023 AS AMENDED BY DEED DATED 9[TH] JULY 2023.

TRUSTEES/ DIRECTORS

Adeseke Atinuke Odojukan Oroma Oluseyi Oyewole Tenesan Oritseweyinmi

PRINCIPAL BANKERS

METRO BANK PLC

ONE SOUTHAMPTON ROW LONDON WC1B5HA

INDEPENDENT EXAMINER

FRESH FIRE ORGANISATION GENERATOR BUSINESS CENTRE 95 MILES ROAD MITCHAM CR4 3FH

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LIGHTPOINT CHURCH LONDON

TRUSTEES’ REPORT YEAR ENDED 31[ST] DECEMBER 2025

The trustees are pleased to present their report for the year ended 31[st] December 2025 for the charity, Lightpoint Church London with charity number 1204320.

The Trustees of the charity are: Adeseke Atinuke Odojukan Oroma Oluseyi Oyewole Tenesan Oritseweyinmi Arenyeka

The principal address of the charity is : 1 Church Close Edgware HA8 9NS

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity governing document is a declaration of trust that was adopted 1[st] April 2023 as amended by deed dated 9[th] July 2023. The Charity is governed by a board on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position.

OBJECTIVES AND ACTIVITIES

The Objects of the organisation are first to advance the Christian faith in accordance with the statement of beliefs for the benefit in the United Kingdom and in such other parts of the world as the trustees may think fit from time to time. The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.

ACHIEVMENTS AND PERFORMANCE

The Organisation continues to hold successful meetings through the year in which individuals were equipped and educated on the principles of the Christian faith. The church also continued to support its Christian outreaches in the community. The organisation continues to see an increase in its membership as its events and outreaches continues to have a positive impact in the community.

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FINANCIAL REVIEW

The income of the charity is above £54,000. This is a fair amount for this year of the charity the costs have been well managed over this period. The organisation is still in a good position to manage its costs. The church is currently saving for the purpose of purchasing worship premises in the future and has a good amount in its reserves.

PLANS FOR THE FUTURE

The church intends to continue to host its regular weekly services in UK. The church has no debt liability and is a going concern. The intended re-appointment of our present independent examiner at the upcoming trustee meeting is expected to support the financial operations by making it more effective.

RESERVE POLICY

It is the policy of the Charity to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure .This provides sufficient funds to cover any emergency expenditures that may arise from time to time. The charity will seek to maintain this level throughout the year.

RISK MANAGEMENT

The charity have assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks.

TRUSTEE RESPONSIBILITIES

Under the Charities Act 2011, the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:

1. Select suitable accounting policies and apply them consistently.

2. Make judgements and estimates that are reasonable and prudent.

3. State whether the applicable accounting standards have been followed.

4. Prepare financial statements on an ongoing basis.

They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011.They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.

Approved by the Trustees on 19[th] June 2026 and signed on their behalf by:

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Independent Examiner’s Report To the Trustees

LIGHTPOINT CHURCH LONDON

I report on the accounts of the church for the year ended 31[st ] December 2025 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.

Respective responsibilities of trustees and examiner

The trustees of the church are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act),does not apply. It is my responsibility to :

• Examine the accounts under section 145 of the 2011 Act.

• Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145(5)(b) of the 2011 Act.

• State whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention;

• (1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:

• proper accounting records are kept( in accordance with section 130 of the 2011 Act

• accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 2011 Act: or

• (2) to which , in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Chuks Ajuka BSc(Man), FICB PM.Dip FRESH FIRE ORGANISATION Generator Business Centre 95 Miles road Mitcham Surrey CR4 3 FH

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LIGHTPOINT CHURCH LONDON

Statement of Financial Activities for the year ended 31st December 2025

		Unrestricted	Total Funds
		Funds	2025	2024
Incoming Resources from	Note	£	£
generated funds
Donations and Legacies		54418	54418	56079
Investment income		250	250	33
		54668	54668	56112
Other Income
Other		0	0	0
Total Incoming		54668	54668	56112
Resources
Resources Expended
Charitable activities in furtherance of objectives
Charitable Activities	3	60,727	60,727	30456
Other	4	300	300	0
		______
Total Resources		61,027	61,027	30456
Expended		______
Net movement in funds		-6,359	-6,359	25656
Reconciliation of Funds
Total Funds brought forward		44214	44214	18558
Total Funds carried forward		37,855	37,855	44214

The above funds are all classed as to purpose All movements of funds and all recognised gains and losses are included above.

The notes on the accounts form part of these accounts.

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LIGHTPOINT CHURCH LONDON Balance Sheet as at 31st December 2025

Note 2025 Fixed Assets £ Tangible fixed assets 2 3255 _ 3255 _ Current Assets Cash at bank and 35100 in hand Debtors & prepayment 6 0 35100 Creditors:amounts falling due within one year Creditors & accruals 5 500 _ Net Current Assets 34600 _ Net Assets 37855 Unrestricted Funds General Fund 37855 TOTAL FUNDS 37855	2024 2489
	2489
	42125 0
	42125 400 _ 41725 _ 44214 44214
	44214

Approved by the trustees on 19th June 2026 and signed on their behalf:

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LIGHTPOINT CHURCH LONDON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2025

1.1 Basis of Accounting

These accounts have been prepared under the historic cost convention with items Recognised at cost or transaction values otherwise stated in the relevant note(s) to These accounts. The accounts have been prepared in accordance with: The Statement of Recommended Practice: Accounting and Reporting by Charities Preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014.

1.2 Going Concern: The accounts are prepared on a going concern basis.

1.3 The accounts present a true and fair view and no change have been made to the accounting policies adopted.

1.4 No changes to the accounting estimates have occurred in the reporting period

• 1.5 No material prior year error have been identified in the reporting period.

Recognition of Income

These are included in the Statement of Financial Activities (SOFA) when:

• The charity becomes entitled to resources;

• It is more likely than not that the trustees will receive the resources;

• The monetary value can be measured with sufficient reliability.

Grants and Donations

Grants and Donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 512 FRS102 SORP)

.

Tax reclaim on donations and gifts

Gift Aid receivable is included in the income when there is a valid declaration from the donor. Any gift aid amount recovered on a donation is considered to be part of that gift and is treated in addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

EXPENDITURE AND LIABILITIES

Liability Recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Grants and Support Costs

Support costs have been allocated between the governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

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LIGHTPOINT CHURCH LONDON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

ASSETS

Tangible Fixed Assets for use by the charity They are capitalised if they can be used for more than one year. They are valued at cost. The depreciation is calculated at 20% reducing balance method.

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash.

.

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		LIGHTPOINT CHURCH LONDON	LIGHTPOINT CHURCH LONDON	LIGHTPOINT CHURCH LONDON	LIGHTPOINT CHURCH LONDON
	Notes to the accounts foryear ended 31st December 2025
**2 **	Donations and Legacies
			Unrestricted		Total
			Funds		Funds
	Church collections		£		2025/£	2024/£
	Tithes		29807		29807	38305
	Thanksgiving		1826		1826	7257
	Others		20130		20130	852
	Building		2655		2655	9665
	Total		54418		54418	56079
**3 **	Investment income
			Unrestricted		Total Funds
			Funds/ £		2025/£	2024/£
	Bank Interest		250		250	33
**4 **	Other		2025/£	2024/£
	Missions		0	0
	Subscriptions		0	0
	Donations <£1000		300	0
			300	0
**5 **	Tangible Fixed Assets		Instrument	Fixtures	Equipment	Total 2025
	Cost
	At 01/01/2025		0	0	3111	3111
	Additions		0	0	958	958
	At 31/12/2025				4069	4069
	Depreciation
	At 01/01/2025		0	0	622	622
	Charge for theyear		0	0	192	192
	At31/12/2025		0	0	814	814
	NBV at 31/12/2025		0	0	2489	2489
	NBV at 01/01/2025		0	0	3255	3255

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LIGHTPOINT CHURCH LONDON Notes to the accounts for year ended 31st December 2025

**6 **	Cost of Activities in furtherance of Charity's Objectives	Cost of Activities in furtherance of Charity's Objectives	Cost of Activities in furtherance of Charity's Objectives
		2025/£	2024/£
	Rent of building	8429	8412
	Wages	19980	13500
	Maintenance/Repair	0	0
	Church Events	25239	3552
	Gifts/ Welfare	3520	1234
	Media Supplies	121	156
	Professional fees	0	1500
	Travel costs	£708	340
	Telephone & Internet	615	406
	Printing & Stationery	1366	120
	Communion Supplies	154	214
	Depreciation	192	622
	Bank charges	3	0
	Accounting services	400	400
	Total	60727	30456
**5 **	Creditors: amounts falling due within one year
		2025/£	2024/£
	Independent Examination	500	400
	Creditors	0	0
	Total	500	400
**6 **	Debtors and Prepayments	2025/£	2024/£
	Tax recoverable	0	0

Trustee remuneration

No trustees received payment during the financial year

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