CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD (UK)
MICRO-ENTITY ACCOUNTS
IFRS AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER, 2025
CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD (UK) FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER, 2025
TABLE OF CONTENTS
| CONTENT | PAGE(S) |
|---|---|
| Corporate information | 1 |
| Result at a glance | 2 |
| Directors' report | 3-4 |
| Statement of Directors' Responsibility | 5 |
| Independent Auditor's Report | 6-7 |
| Financial Statements | |
| Statement of Financial Position | 8 |
CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD (UK)
RESULT AT A GLANCE
| Revenue Less: Direct cost Gross Profit Less: Admin Expenses Profit/(Loss) from Operation Interest Income Interest Expense Profit Before Tax Less: Taxation Profit/(Loss) for the period Other Comprehensive Income: Dividend Income Rent Income Loss in value of Investment Total Comprehensive Income After Tax Earnings Per Share (cents) Property, Plant & Equipment Depreciation Of Property, plant and Equipment |
2025 £ 4,230.05 4,230.05 (3,247.52) 982.53 0 982.53 - - - - 982.53 1,967 565 |
|---|---|
CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER, 2025
The Directors have the pleasure in submitting their Audited Financial Statements, prepared in line with the requirement of International Financial Reporting Standards (IFRS), for the year ended 30 September, 2025 together with the Report of the Auditors therein.
1 Legal Form
The Company was incorporated under the Companies and Allied Matters Act 2006 as a private Company limited by guarantee without Share Capital in the UK and the registered office address is at 2, Alexandra Close, Laisterdyke, Bradford, England, BD4 8EQ.
The Charity was incorporated on the 27 January, 2025. The name of the Charity is known as Christ Love Synagogue of the whole world (UK)
2 Principal activities
The Charity is into the provision of charitable services.
3 Highlight of Operating Performance
The highlight of the operating performance of the Company for the year is as follows:
£
| Revenue Profit before taxation for the year Taxation Profit after taxation |
4,230.05 |
|---|---|
| 982.53 982.53 |
4 [Property, Plant and Equipment ]
The company spent £ 2,623 to purchase additional property, plant and equipment during the year under review. Movement in property, plant and equipment during the year is not shown in note 6 to the prospective Financials. In the opinion of the Trustees, the market value of the Company's property, plant and equipment is not less than the value shown in the prospective Financial Information.
5 [Dividend ]
The Trustees did not recommend any dividend to equity holders for the year.
6 Going Concern
There is no threat whatsoever to the going concern of the charity, nor any information or circumstance has come to the attention of the Trustees implying that the Charity will not remain a going concern in the next twelve months.
CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD
STATEMENT OF TRUSTEES’ RESPONSIBILITIES IN RESPECT TO THE IFRS AUDITED FINANCIAL STATEMENTS
This statement, which should be read in conjunction with the Auditors’ Report, is made with a view to setting out for all the stakeholders, the responsibilities of the Trustees of the Charity with respect to the IFRS Audited Financial Statements.
The directors are responsible for the preparation of annual financial statements which give a true and fair view of the state of affairs of the Company and of its financial performance for the year including the prospective Financial Information.
These responsibilities include ensuring that:
-
(a) Appropriate internal controls are established both to safeguard the assets of the company and to prevent and detect fraud and other irregularities.
-
(b) The company keeps accounting records which disclose with reasonable accuracy the financial position of the company and which ensure that the Financial Statements comply with the Company house requirements.
-
(c) The company has used suitable accounting policies, consistently applied and supported by reasonable and prudent judgments and estimates and that all applicable accounting standards have been followed.
It is also the responsibility of the directors to be satisfied that it is appropriate for the financial statements to be prepared on a going-concern basis unless it is presumed that the company will not continue in business.
This statement was approved by the Board of Directors on …………………., and signed on its behalf by:
By order of the Board
Company secretary
CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER, 2025
| IAS 1.10(a) ASSETS Notes Non- Current Assets IAS 1.54(a),78(a) Property,Plant and Equipment 4 Intangible Assets 0 Current Assets Other Assets-Investment Inventories 0 Trade and Other Receivables 0 IAS 1.54(i) Cash and Cash Equivalents 9 IAS 1.60 TOTAL ASSETS IAS 1.54(r) Equity and liabilities: Equity and Reserves IAS 78(e) Issued and Paid Up Share Capital 10 Financial Libilities 11 Retained Earnings/Reserve 12 IAS 1.55, 78(e) Other Component of Equity 13 Total Equity and Reserves Non- Current Liabilities Directors Loan Account 13 Deposit for share Deffered Taxation Total Non Current Liabilities Net Assets Current liabilities IAS 1.54(k) Trade and Other Payables 14 Short Term Borrowings 15 IAS 1.54(n) Current Tax Payable 0 IAS 1.54(d) Accural 17 Total Current Liabilities IAS 1.60 Total Liabilities TOTAL EQUITY AND LIABILITIES |
2025 £ 1,967 |
|---|---|
| 1,967 | |
| 2,212.30 | |
| 4,179.30 | |
| 4,179.30 | |
| - 982.53 |
|
| 982.53 | |
| 982.53 3,196.77 |
|
| 4,179.30 | |
| 4,179.30 |
The financial statements were approved by the Board of Directors on …………..... and signed on its behalf by: Chunu, Elohor Sophia................................../Raphael ................................
.........................
..................
The accompanying notes on pages 12 to 40 form an integral part of these financial statements.
CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD NOTES ON THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER, 2025
| 22 Administration and general expenses Telephone & Internet Service Charge Postages Other costs Travelling & transport Depreciation Printing Hall renting Thanksgiving Ink |
2025 £ 170 17 373.63 169.00 450 656 120.95 1000.00 264 26.94 3,247.52 |
|---|---|
3,247.52 656 0
| 22.1 | Depreciation, amortisation, and impairment |
|---|---|
| Depreciation of property, plant and equipment | |
| Amortisation of intangible assets |
23 Other Expe nses
| CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD | CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD | CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD | CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD | CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD | CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD | CHRIST LOVE SYNAGOGUE OF THE WHOLE WORLD | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| NOTES ON THE AUDITED FINANCIAL STATEMENTS (CONT'D) | ||||||||||
| FOR THE YEAR ENDED 31 SEPTEMBER 2025 | ||||||||||
| 10 | 25 | 20 | 25 | |||||||
| 5b | Plant & Mach | Mach | Plant | Computer & Office Equip |
TOTAL |
|||||
| Cost or Deemed Cost | £ | £ | £ | £ | £ | |||||
| As at 1/01/2025 | 2,623 | 2,623 | ||||||||
| Additions | - | - | ||||||||
| Reclassification | ||||||||||
| Transfer to Asset held for sales | ||||||||||
| Revaluation | ||||||||||
| Balance as at 31/12/2025 | - | - | 2,623 | 2,623 | ||||||
| Depreciation | ||||||||||
| As at 01/12/2025 | - | |||||||||
| Charge for the year | - - |
- 656 |
656 | |||||||
| Impairment Loss for the year | ||||||||||
| Disposals Written-off | ||||||||||
| Balance as at 31/12/2025 | - | - | - | 656 | 656 | |||||
| - | - | - | - | - | ||||||
| Carrying Amount | ||||||||||
| As at 31/12/2025 | - | - | - | - | ||||||
| 1,967 | 1,967 | |||||||||
| As at 31/12/2024 | - |
Corporation Tax Computation Trading Income Adjusted Profit Less Capital Allowance FYA 100% (0) Tax Adjusted Trading Profit Other Income and gains Interest receivable Property Income Net Chargeable gains Total Profits Qualifying Charitable Less: Donation (0) Taxable Total Profits Tax computation @19% Tax payable