Charity Registration Number: 1212571
## **CHURCH OF GOD MISSION INTERNATIONAL**
## **SUNDERLAND**
## _**(A Charitable Incorporated Organisation)**_
**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 18 MAY 2026**
## **CHURCH OF GOD MISSION INTERNATIONAL, SUNDERLAND**
## **FOR THE YEAR ENDED 18 MAY 2026**
## **CONTENTS**
||**Page**|
|---|---|
|LEGAL AND ADMINISTRATIVE INFORMATION|3|
|REPORT OF THE BOARD OF TRUSTEES|4-7|
|INDEPENDENT EXAMINER’S REPORT|8|
|STATEMENT OF FINANCIAL ACTIVITIES|9|
|STATEMENT OF FINANCIAL POSITION|10|
|ACCOUNTING POLICIES|11|
|NOTES|12-14|
2
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Charity Registration Number:**|1212571|||
|---|---|---|---|
|**Principal Address:**|230 Chester Road, Sunderland, SR4 7HR|||
|**Board of Trustees:**|_The trustees who served during the period were_||_as follows:_|
||Mrs Destiny Adebola|-|Chairperson|
||Mr Godwin Enyogai|-|Member|
||Mr Denis Ademola|-|Member|
|**Pastor-in-Charge:**|Pastor Joseph Ademola|||
|**Bankers:**|Lloyds Bank Plc, Sunderland, UK|||
|**Accountants:**|Breakthrough Professional Services Limited|||
||Hendon Road, Sunderland, SR1 2HB|||
3
## **REPORT OF THE BOARD OF TRUSTEES**
The trustees present their report and the financial statements of the charity for the year ended 18 May 2026. The financial statements have been prepared in accordance with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2022, and the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) applicable to charities preparing accounts under FRS 102.
## **Public Benefit Statement**
The Trustees of Church of God Mission Internation (CGMI) Sunderland confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on Charities and Public Benefit when carrying out the charity’s activities.
## **Governing Document**
Eligibility for members of charity and members of board of trustees is governed by the Constitution.
There are no restrictions in the governing document on the operation of the charity or on its investment powers, other than those imposed by general charity law.
## **Organisation Structure**
The church is organised such that the trustees meet at regular intervals to manage its affairs. The day-to-day activities of the church is administered by the Pastor-in-charge:-
## _Pastor Joseph Adebola_
## **Volunteers**
Many volunteers sacrifice their time to help with the routine activities of the church. We are greatly indebted to these volunteers for their unwavering commitment and support.
## **Appointment of New Trustees**
Trustees are appointed by strict spiritual guidelines and biblical qualities that mirror Christ-like attributes. There were no trustees’ remuneration or other benefits.
_The trustees who served during the period were as follows:_
|_Mrs Destiny Adebola_|_-_|_Chairperson_|
|---|---|---|
|_Mr Godwin Enyogai_|_-_|_Member_|
|_Mr Denis Ademola_|_-_|_Member_|
4
## **Risk Management**
The trustees actively review the major risks which the charity faces on a regular basis. The trustees have examined the major strategic, business and operational risks which the charity faces and confirms that the systems have been established to enable regular reports to be produced so that the necessary steps can be taken to mitigate these risks.
## **Principal Funding Sources**
The sources of fund are provided mainly through tithes and offerings by church members and gift aid.
## **Financial Reviews**
During the period, unrestricted fund of £8,922 was received in voluntary income and total unrestricted fund expended was £6,674, thus resulting in operating surplus of £2,248. Cash in bank at the end of the period was £1,263.
## **About CGMI Sunderland**
Church of God Mission International is a Christian charitable organisation committed to spreading the Christian faith in Sunderland, across the United Kingdom, and throughout other parts of the world. The ministry provides a range of activities and support services aimed at promoting Christian values and principles for the benefit of individuals and communities in need.
The organisation recognises evangelism as its central mission and faithfully upholds its motto, “Evangelism Our Supreme Task,” through active street evangelism, outreach programmes, and open-air crusades. Its desire is to positively influence the community, the nation, and the wider world by sharing the love of Christ with those who are lost, vulnerable, and in need of hope. The ministry also emphasises the importance of prayer, worship, and Christian fellowship in strengthening believers’ relationship with God and with one another.
## **Our Objectives**
- For the public benefit, to promote and advance the Christian faith in Sunderland, throughout the United Kingdom, and in other parts of the world as may be determined by the charity trustees from time to time.
- To advance the Christian faith effectively through evangelism, compassionate outreach, and social support services that positively impact individuals and communities in Sunderland and beyond.
- To establish affiliation with Church of God Mission International, registered charity number 1190389, for the purposes of:
- a) Sharing ideas and spiritual guidance
- b) Receiving pastors and other ministers for ministry support
- c) Accessing support, resources, and assistance as needed.
- To acknowledge Church of God Mission International, incorporated in Nigeria with CAC/IT/N01245, as a ministry partner in evangelism and outreach support.
5
## **Our Activities**
I. **Worship Services:** Conducting regular worship gatherings led by qualified pastors and ministers, including prayer, praise and worship, scripture readings, and biblical teaching.
II. **Outreach Programmes:** Organising evangelistic outreaches, community initiatives, and cooperative activities with local churches and other organisations to spread the Christian faith.
III. **Pastoral Support:** Providing confidential counselling, prayer support, fellowship meetings, and guidance through trained pastors and counsellors to help individuals with spiritual, emotional, and relational needs.
IV. **Community Involvement:** Building partnerships with local groups and organisations, participating in community activities, and responding to important social and welfare needs within the community.
V. **Educational Initiatives:** Engaging qualified theologians, ministers, and educators to deliver seminars, workshops, training sessions, and courses on different areas of Christian faith and practice.
VI. **Humanitarian Assistance:** Working alongside relief agencies, volunteers, and donors to provide practical support, essential supplies, and humanitarian aid to vulnerable individuals and communities in need.
## **Our Achievements**
From March 2025 to May 2026, CHURCH OF GOD MISSION INTERNATIONAL (CGMI) SUNDERLAND experienced significant growth, development, and community impact through various spiritual, outreach, welfare, and administrative initiatives. The church recorded increased membership participation, strengthened discipleship, and improved member care systems, while expanding its visibility through digital media and evangelism activities.
CGMI Sunderland actively carried out community outreach through street evangelism, publicity campaigns, and special programs such as HEALTH & WELLBEING SUNDAY and REACH-OUT SUNDAY 2025 at Mowbray Park, Sunderland, in partnership with the North-East Ambulance Service NHS Foundation Trust. These programs promoted the theme “WORSHIP • WORD • WONDER – Experience Church Without Walls,” helping to strengthen community relationships and increase public engagement.
The church also organized prayer and fasting programs, revival meetings, leadership training, and spiritual empowerment services, which contributed to spiritual revival and growth among members. Improvements were made in church infrastructure, sound systems, media tools, and administration, resulting in better worship experiences and more effective church operations.
Through welfare initiatives and food bank support, CGMI Sunderland provided practical assistance to vulnerable individuals and families, demonstrating compassion and strengthening community trust. The church also participated in conventions, conferences, and ministry events that increased its visibility and influence within the wider CGMI network.
6
Overall, CGMI Sunderland achieved stronger spiritual growth, increased outreach effectiveness, improved leadership and administration, enhanced community impact, and a solid foundation for future ministry expansion and global impact.
## **Trustees’ Responsibilities**
The trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law 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 charity and of the net income or expenditure of the charity
for the year. In preparing these financial statements the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Make judgments and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- Prepare the financial statements on the going-concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The appended financial statements have been prepared on the accrual’s basis and have been examined by an independent examiner, whose report is also appended.
This report was approved by the Board of Trustees and signed on their behalf by:
**On behalf of the charity:** _____________________ _______________ Mrs Destiny Adebola Date Chairperson
7
## **INDEPENDENT EXAMINER’S REPORT**
**Report to the trustees/members of:** Church of God Mission International, Sunderland **On accounts for the year ended:** 18 May 2026, set out on pages 8 - 13 **Charity Number:** 1212571
## **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(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
It is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act
- to follow the procedures laid down in the General Directions given by the Charity commission (under Section 145(5) (b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## **Basis of the 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 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 which gives me reasonable cause to believe that:
1. The accounts are not properly prepared in accordance with the Charities Act 2011; or
2. The accounts do not accord with the accounting records kept by the charity; or
3. The accounts fail to comply with the accounting requirements of the Charities (Accounts and Reports) Regulations 2008.
I have no concerns and have not found any matters to which attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signature: _O.A._ Date: 25 May 2026 Name: Olalekan Aladesanmi, FAIA Position: Practice Manager Company: Breakthrough Professional Services Limited Address: Hendon, Road, Sunderland, SR1 2HB Mobile: 07867474330 Email: info@breakthroughprofessionalservices.co.uk
8
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDING 18 MAY 2026**
|**Notes**
**INCOMING RESOURCES**
Donations, Legacies and similar incoming
resources
3
Activities in furtherance of charity's object
4
**Total Incoming Resources**
**RESOURCES EXPENDED**
Grants Paid
5
Costs of activities for Charitable objectives
6
Support costs
7
Management and Governance Cost
8
**Total Resources Expended**
Net (Resources expended/Incoming Resources)
Total Funds brought forward
**Total Funds carried forward**|**2026**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
8,922
-
8,922
-
-
-
**8.922**
**-**
**8.922**
1,451
-
1,451
1.590
-
1.590
3,228
-
3,228
405
-
405
**6,674**
**-**
**6,674**
2,248
-
2,248
-
-
-
**2,248**
**-**
**2,248**|
|---|---|
9
## **STATEMENT OF FINANCIAL POSITION**
**YEAR ENDING 18 MAY 2026**
|**Notes**
**Non-current Assets**
Tangible Assets
9
**Current Assets**
Debtor
Cash in Bank
**Short Term Liabilities**
-Creditors (amount falling due in one year)
10
Net Current Assets
**Net Assets**
**Charity Funds**
Unrestricted
Restricted
**Total Charity Funds**
**11**|**2026**
**Total Funds**
**£**
926|
|---|---|
||460
1,263|
||1,723|
||400|
||**1,323**|
|||
||**2,248**|
||2,248
-|
||**2,248**|
The financial statements were approved by the Board of Trustees on ___________ and were signed on its behalf
by:
__________________________ Mrs Destiny Adebola Chairperson
10
## **ACCOUNTING POLICIES**
## **1. Accounting Policy**
The fundamental accounting policies, all of which have been consistently applied throughout the year, are set out below:
## **(a) Scope and Basis of Preparation**
The financial statements of Church of God Mission International Sunderland have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **(b) 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 purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes.
## **(c) Incoming Resources**
All incoming resources are accounted for when the Charity is legally entitled to the funds and the amount can be quantified with reasonable accuracy.
## **(d) Resources Expended**
All expenditure is accrued for on accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.
## **(e) Cash flow**
The financial statements do not include a cash flow statement because the church, as a small reporting entity, is exempt from the requirement to prepare such a statement under the Financial Reporting Standard for Smaller Entities (effective June 2002).
## **(f) Tangible Fixed Assets and Depreciation**
Depreciation is charged on an annual rate on a reducing balance basis in order to write off each asset over its estimated useful life.
|**Asset Category**|**Annual Rate**|
|---|---|
|Fixtures and Fittings|20% on cost|
|Equipment|20% on cost|
## **(g) Taxation**
- 2) The charity is exempt from corporation tax on its charitable activities.
11
## **NOTES**
|**3. Donation, Legacies and Similar Incoming**
**Resources**
Tithes
Offering
Thanksgiving
Seed of faith
Anniversary Support
Welfare
Project
Others
**4. Activities in Furtherance of Charity Object**
Gift Aid Claim
**5. Grants Paid (Institutional and Non-**
**institutional)**
CGMI Tithe
Mission Support
Relief Fund|**2025**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
5,174
-
5,174
1,379
-
1,379
355
-
355
170
-
170
641
-
641
250
-
250
850
-
850
103
-
103
**8,922**
**-**
**8,922**
**2026**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
-
-
-
**-**
**-**
**-**
**2026**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
229
-
229
502
-
502
720
-
720
**1,451**
**- 1,451**|**2025**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
5,174
-
5,174
1,379
-
1,379
355
-
355
170
-
170
641
-
641
250
-
250
850
-
850
103
-
103|
|---|---|---|
|||**8,922**
**-**
**8,922**|
||||
||||
12
|**6. Cost of Activities for Charitable Objectives**
Rent
**7. Support Costs**
Books/Postage/Stationeries
Welfare/Hospitality
Printing
Accommodation
Transport/Travel
IT expenses - Website and Telephone
Service charges
Professional fees
Depreciation|**2026**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
1,590
-
1,590|
|---|---|
||**1,590**
**-**
**1,590**|
||**2026**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
124
-
124
723
-
723
199
-
199
294
-
294
785
-
785
169
-
169
52
-
52
650
-
650
231
-
231|
||**3,228**
**-**
**3,228**|
|**8. Management and Governance Cost**
Honourarium|**2026**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
405
-
405|
|---|---|
||**405**
**-**
**405**|
13
## **9. Non-current Assets: Tangible Assets**
|**Cost**
As at 17 March 2025
Additions
**At 18 May 2026**
**Depreciation**
As at 17 March 2025
Charge for the year
**At 18 May 2026**
**Net Book Value**
**At 18 May 2026**
**10. Creditors Due Within One Year**|**Fixtures**
**& Fittings**
**Equipment**
**Total**
**£**
**£**
**£**
-
-
-
154
1,003
1,157|
|---|---|
||**154**
**1,003**
**1,157**|
||-
-
-
31
201
231|
||**31**
**201**
**231**|
||**123**
**802**
**926**
**2026**
**£**
400|
## **11. Movements in funds**
|**Unrestricted Funds**
General Funds
**Restricted Funds**
Restricted
**Total Funds**|**At**
**17/03/2025**
**Net**
**movement**
**in funds**
**At**
**18/05/2026**
£
£
£
-
2,248
2,248
-
-
-|
|---|---|
||**-**
**2,248**
**2,248**|
14