REGISTERED CHARITY NUMBER: 1205995 ort ofthe Trustees and Unaudited Financial Statements for the Period 30 November 2023 to 31 March 2025 for Carmel Pentecostal Church Camiel Pentecostal Church Contents of the Financial Statements for the Period 30 November 2023 10 31 March 2025 Page Report ofthe Trustees Independent Examinels Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Detailed Statement of Financial Activities Camiel Pentecostal Church ort of the Trustees for the Period 30 November 2023 to 31 March 2025 The trustees present their report wrth the financial statements of the charity for the period 30 November 2023 to 31 March 2025. The trustees have adopted the provisions ofAccounting and Reporting by Charilies.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019). INCORPORATION The charity was incorporaled on 30 November 2023. OBJECTIVES AND ACTIVITIES Objectives and aims The objects of the charity as set out in its governing document are the advan￿ment of the Christian faith in Swindon and other parts of Willshire and the United Kingdom as the trustees think fit. Public benefit The board of trustees is satisfied with the performance of the charity during the year and in planning the activities the trustees have had regard to the Charity Commission's guidance on public benefit. ACHIEVEMENT AND PERFORMANCE Charitable activities Throughout the year under review, the principal activities have been those of Christian fellowship, the declaration of the Christian gospel and the promotion of Christian mission both nationally and internationally. The charity has supported other Christian initiatives during the year. FINANCIAL REVIEW Principal funding sources The Church raises most of the general funds it needs to carry on its activities from within its own membership and congregation. Reserves policy The trustees consider the level of reserves appropriate to the charity's needs. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is governed by its constitution adopted on 30 November 2023 and constitutes a Charitable Incorporated Organisation {CIO) as defined by the Charities Act 2011. Recruitment and appointment of new trustees New trustees are appointed by a resolution at a meeting of the trustees with regard to the skills, knowledge and experience needed for the charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1205995 Page 1 Camiel Pentecostal Church ort of the Trustees for the Period 30 November 2023 to 31 March 2025 Registered office 9 Torridge Close Swindon SN25 1PW Trustees S Joseph (appointed 30.11.23) R Afonso (appointed 30.11.23) Mrs R S Joseph (appointed 30.11.231 Independent Examiner Daniel Sam Limited Chartered Accountants 61 Plodder Lane Farnworth Bolton BL4 OBX Approved by order of the board of trustees on 2710212026 behalf by.. and signed on its Ll?b 133434GWQ............. S Joseph - Trustee Page 2 Inde endent Examiner's Re Camiel Pentecostal Church ort to the Trustees of Independent examinerfs report to the trustees of Camiel Pentecostal Church ('the CIO'I I report to the charity trustees on my examination of the accounts of the CIO for the period 30 November 2023 to 31 March 2025. Responsibilities and basis of report As Ihe charity's trustees of the CIO you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 ('the 2011 Act'i. I report in respect of my examination of your charrty's accounts as carried out under Section 145 of the 2011 Act. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145{51 Ibl of the 2011 Act. Independent examinerfs statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the CIO as required by Section 130 of the 2011 Act., or the accounts do not accord with those records., or the accounts have not been prepared in accordan￿ with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to harities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Gracian Daniel-sam ACA Daniel Sam Limited Chartered Accountants 61 Plodder Lane Farnworth Bolton BL4 OBX Date.. 2710212026 Page 3 Camiel Pentecostal Church Statement of Financial Activities for the Period 30 November 2023 to 31 March 2025 Unrestricted Restricted fund fund Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 29,850 29,850 EXPENDITURE ON Charitable activities Ministry Mission 5,579 4,894 5,579 4,894 other 1,191 1,191 Total 11,664 11,664 NET INCOME 18,186 18,186 TOTAL FUNDS CARRIED FORWARD 18,186 18,186 The notes form part of these financial statements Page 4 Camiel Pentecostal Church Balance Sheet 31 March 2025 Unrestricted Restricted fund fund Total funds Notes CURRENT ASSETS Cash at bank 18,726 18,726 CREDITORS Amounts falling due within one year 15401 (5401 NET CURRENT ASSETS 18,186 18,186 TOTAL ASSETS LESS CURRENT LIABILITIES 18,186 18,186 NET ASSETS 18,186 18,186 FUNDS Unrestricted funds 18,186 TOTAL FUNDS 18,186 The financial statements were approved by the Board of Trustees and authorised for issue on 2710212026 and were signed on its behalf by.. oie .?.hgJ! Josep.h (Feb 27, ORfj..15,3.4,[4 CMTI S Joseph - Trustee The notes form part of these financial statements Page 5 Camiel Pentecostal Church Notes to the Financial Statements for the Period 30 November 2023 to 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial slalemenls of Ihe CIO, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by Charities. Stalement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {effective 1 January 20191,. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive 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 to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Page 6 continued... Camiel Pentecostal Church Notes to the Financial Statements - continued for the Period 30 November 2023 to 31 March 2025 NET INCOMEI{EXPENDITURE Net incomellexpenditure) is stated after chargingl(crediting)'. Venue hire 2,209 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the period ended 31 March 2025. Trustees, expenses There were no trustees, expenses paid for the period ended 31 March 2025. INDEPENDENT EXAMINER'S REMUNERATION The following amounts were payable to the Independent Examiner during the year.. £420 to prepare the accounts in their final format and carry out the independent examination. £120 for tax compliance. £600 for charity formation and tax registration services. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and deferred income 540 MOVEMENT IN FUNDS Net movement in funds At 31.3.25 Unrestricted funds General fund 18,186 18,186 TOTAL FUNDS 18,186 18,186 Net movement in funds, included in the above are as follows.. Incoming Resour￿$ Movement resources expended in funds Unrestricted funds General fund 29,850 (11,664) 18,186 TOTAL FUNDS 29,850 11,6641 18,186 Page 7 continued... Camiel Pentecostal Church Notes to the Financial Statements - continued for the Period 30 November 2023 to 31 March 2025 RELATED PARTY DISCLOSURES There were no related party transactions for the period ended 31 March 2025. Page 8 Camiel Pentecostal Church Detailed Statement of Financial Activities for the Period 30 November 2023 to 31 March 2025 INCOME AND ENDOWMENTS Donations and legacies Gifts Offerings and tithes 11,856 17,994 29,850 Total incoming resources 29,850 EXPENDITURE Charitable activities Venue hire IT and software Worship Pastoral care Events and catering Ministry gifts Gifts to other missions Church resources Travel Subscriptions 2,209 314 360 1,023 763 400 4,894 119 141 250 10,473 Support costs Finance Bank charges 51 Governance costs Accountancy and legal fees 1,140 Totsl resour￿$ expended 11,664 Nèt income 18,186 This page does not form part of Ihe statutory financial statements Page 9