Registered Charity Number 1207055
LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Report and Accounts
31 December 2025
LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Report and Accounts Contents
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees' Report | 2 - 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 - 10 |
| (inclusive of detailed Income & Expenditure) |
LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Accounts for the year ended 31 December 2025
Legal and administrative details
Chairman:
Taiwo Olufemi Adesina
Trustees:
Taiwo Olufemi Adesina Olapeju Idowu Anifowose Olufunmilola Omolola Adesina Olufunmilayo Oluyemisi Ogatimirin
Independent Examiner:
Divine Consult Limited 159 Boundfield Road London SE6 1PE
Bankers:
Zempler Bank Cottons Centre Cottons Lane London SE1 2QG
Registered Office:
Latter Rain Church of God Ministries (C&S) Flat 71 Hamara Ghar 414-422 Green Street London E13 9JW
Charity Number: 1207055
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LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Accounts for the year ended 31 December 2025
Trustees' Report
The Trustees present their report and the financial statements for the year ended 31 December 2025. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP 2005) and applicable law.
Structure, governance and management
Governance
Latter Rain Church of God Ministries (C&S) is governed by a Board of Trustees who are responsible for the overall management and direction of the charity. The Trustees ensure that the charity operates in accordance with its governing document and applicable regulations.
The Trustees meet periodically to review the charity’s activities, financial position, and future plans.
Risk Management
The Trustees have considered the main risks facing the charity and have taken appropriate steps to manage these risks. This includes monitoring financial controls, ensuring responsible use of funds, and maintaining appropriate oversight of the charity’s activities.
Reserves Policy
The Trustees aim to maintain an appropriate level of reserves to ensure that the charity can continue its activities and meet its financial commitments. The reserves policy is reviewed periodically to maintain financial stability.
Achievements and Performance
Objectives and Activities
Latter Rain Church of God Ministries (C&S) exists to advance the Christian faith and promote the wellbeing of people within the community. The charity provides spiritual support through worship services and community engagement, while also delivering initiatives that promote health awareness and wellbeing.
In planning the charity’s activities, the Trustees have considered the guidance on public benefit issued by the Charity Commission for England and Wales. The Trustees believe that the charity’s activities provide public benefit through spiritual support, community engagement, and health awareness programmes.
Worship and Community Engagement
Latter Rain Church of God Ministries (C&S) holds regular online worship services three times each week:
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Tuesdays:5:00 pm – 7:00 pm
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Fridays: 5:00 pm – 7:00 pm
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Sundays: 4:00 pm – 5:30 pm
Attendance typically ranges between 38 and 40 participants, and sometimes more. These services provide opportunities for members of the community to gather in worship, prayer, and fellowship. Delivering services online has enabled the charity to reach a wider audience, including individuals outside the United Kingdom, allowing more people to participate in worship and benefit from the charity’s activities.
Health and Wellbeing Programme
During the year, the charity continued its community wellbeing initiative focused on men’s health, particularly prostate health and prostate cancer awareness. The programme aims to increase awareness and guide individuals on where to seek appropriate advice and support.
With funding support from The National Lottery Community Fund, the charity engaged a qualified Public Health Practitioner to deliver educational sessions on prostate health and general wellbeing. The programme remains ongoing and continues to benefit members of the community.
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Community Impact
The health awareness sessions were well received by members of the community. Men attended to learn more about prostate health, and women also participated to support their husbands and family members. Participants showed strong interest in the sessions, particularly when general health topics affecting both men and women were discussed.
The Trustees believe that the programme has helped to increase awareness of important health issues and encouraged individuals to seek appropriate medical advice where necessary.
Financial Review
During the year, the charity received funding support from The National Lottery Community Fund to deliver the health awareness programme. The Trustees ensure that all funds received are applied towards the charity’s objectives and charitable activities.
Future Plans
The Trustees plan to continue providing regular worship services and community engagement activities. The charity also intends to continue and further develop its health awareness programmes to support the wellbeing of members of the community.
The trustees who serve during the year were;
Taiwo Olufemi Adesina Olapeju Idowu Anifowose Olufunmilola Omolola Adesina Olufunmilayo Oluyemisi Ogatimirin
Trustees are appointed by the Board of Trustees.
TRUSTEES' RESPONSIBILITIES
Charity Law requires the trustees to prepare financial statements for each fianacial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended for that year. In preparing those financial statements the trustees are required to;
●select suitable accounting policies and apply them consistently,
●make judgement and estimates that are reasonable and prudent,
●prepare the financial statements on the ongoing concern basis unless it is inappropriate to presume that the charity will cotinue in operation
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statement comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the board of trustees on 17 March 2026.
_____ Mr Taiwo Olufemi Adesina
(For the Trustees)
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LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Accounts for the year ended 31 December 2025
Independent Examiner's Report
We report on the accounts for the year ended 31 December 2025, which are set out on pages 6 to 11.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to;
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
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to 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 Commission. An examination includes a review of the 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, 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 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 statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention;
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; ▪ to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Divine Consult Limited 159 Boundfield Road London SE6 1PE
17 March 2026
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LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Statement of Financial Activities
for the year ended 31 December 2025
----- Start of picture text -----
2025
Total
Unrestricted Restricted Fund
Notes £ £ £
Income Resources
Tithes, offerings and thanksgiving 6.1 714 - 714
Grants - 10,000 10,000
Total Income Resources 714 10,000 10,714
Resources Expended
Support costs of activities in
furtherance of the charity's objects 6.2 1,470 1,100 2,570
Management & Administration
of Charity 6.3 56 1,856 1,912
Total Income Expended 1,526 2,956 4,482
Net incoming/(outgoing) resources (812) 7,044 6,232
Net Movements in Funds (812) 7,044 6,232
Fund balances b/fwd - - -
Funds balances c/fwd (812) 7,044 6,232
----- End of picture text -----
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LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Balance Sheet
as at 31 December 2025
| Notes | 2025 | |
|---|---|---|
| £ | ||
| Current assets | ||
| Cash at bank and in hand | 9,376 | |
| Creditors: amounts falling due | ||
| within one year 1 |
(3,144) | |
| Net Current Assets | 6,232 | |
| Net assets | 6,232 | |
| Funds 2 Restricted funds Unrestricted Funds |
7,044 (812) |
|
| Restricted and Unrestricted Funds c/fwd. | 6,232 |
Approved by the Board of Trustees and signed on 17 March 2026.
Taiwo Olufemi Adesina
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LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Notes to the Financial Statements
for the year ended 31 December 2025
1. Accounting Policies
1.1) Accounting Convention
The Financial Statements has been prepared under the historical cost convention, in accordance with applicable UK Accounting Standards and also with the recommendations in the Statement of Recommended Accounting Practice (SORP 2005) Accounting and Reporting by Charities - issued in March 2005.
The Charity has taken advantage of the exemption of Financial Reporting Standard No. 1 from the requirements to produce a Cash Flow Statement on the ground that it qualifies as a small charity.
1.2) Fund Accounting
General unrestricted funds represent unrestricted income, which is expendable at the discretion of the Trustees in the furtherance of the objects of the charity
1.3) Tangible fixed assets
Tangible fixed assets costing more than £500 are capitalized and included at cost including any incidental cost
Depreciation is calculated on the fixed assets to write off the cost of the assets less their residual values, in equal instalments over their expected useful economic lives. The annual rate in use is 25% per annum.
1.4) Incoming Resources
Income is mainly from Tithes and Offering, Building funds. Gift Aid, grant and bank interest received are included in the financial statements when received.
1.5) Resources Expended
All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category.
1.6) Taxation
As a charity, the charitable funds are exempt from corporation tax but not from VAT.
Irrecoverable VAT is, in accordance with standard accounting practice, included in the cost of those items to which it relates.
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LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Notes to the Accounts
for the year ended 31 December 2025
| 1 Creditors: amounts falling due within one year Unrestricted £ Accountancy fee - Other creditors 1,580 1,580 2 Funds Unrestricted £ At 1 January 2025 Net Incoming Fund (812) Transfer to capital redemption rese - At 31 December 2025 (812) |
Restricted £ 500 1,064 1,564 Restricted £ - 7,044 - 7,044 |
2025 £ 500 2,644 3,144 2025 £ - 6,232 - 6,232 |
|---|---|---|
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LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Notes to the accounts (continued)
| 6 Income and Expenditure Account for the year ended 31 December 2025 6.1 INCOMING RESOURCES Tithes, offering and thanksgiving Grants Total Incoming Resources OUTGOING RESOURCES 6.2 Support costs of activities in furtherance of the Charity's objects: Honorarium/ Donations Co-ordinator allowances Accountancy fees Professional charges 6.3 Management and Administration of Charity: Travelling and subsistence Hall hiring costs Pastoral allowances Printing and stationeries Charity Admin expenses Catering expenses Media costs Bank charges |
2025 Unrestricted Restricted Total Fund £ £ £ 714 - 714 - 10,000 10,000 714 10,000 10,714 170 - 170 - 600 600 - 500 500 1,300 - 1,300 1,470 1,100 2,570 - 144 144 - 120 120 - 450 450 - 300 300 42 - 42 - 502 502 - 340 340 14 - 14 56 1,856 1,912 |
|---|---|
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LATTER RAIN CHURCH OF GOD MINISTRIES (C&S)
Schedule to the Profit and Loss Account
for the year ended 31 December 2025
| Income Tithes, offerings & thanksgiving Grants Administrative expenses Employee costs: Pastoral allowances Prostrate coordinator allowances Travel expenses Honorarium/ Donations Premises costs: Hall hiring costs General administrative expenses: Printing and stationeries Charity Admin expenses Media expenses Catering expenses Bank charges Legal and professional costs: Accountancy fees Consultancy fees |
2025 £ 714 10,000 10,714 450 600 144 170 1,364 120 120 300 42 340 502 14 1,198 500 1,300 1,800 4,482 |
|---|---|
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