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2025-03-31-accounts

JESUS IS LORD FELLOWSHIP

WORLDWIDE INC

Trustees’ Report and Financial Statements for the year ended 31 March 2025

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CONTENTS

Legal andAdministrative Details ofthe Charity, its Trustees& 2
Advisors
Trustees' Report 3
Independent Auditors Report to the Financial Statements 6
Statement ofFinancial Activities 10
Balance Sheet 11
NotestotheFinancialStatements 12

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REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 March 2025

Trustees

  1. Edelisha J Villanueva Binalla 2. Catherine Claridad 3. Arnold Barrientos 4. Bishop Eduardo Cruz Villanueva 5. Joselito De Vera

  2. Charity registered Number 802470 Date of charitable registration 5 December 1989 Principal office address 27 Strawberry Path Blackbird Leys Oxford OX4 6RA

Auditor

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Bankers

NatWest bank

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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Board of Trustees, who are the trustees for charity law purposes, are pleased to submit their annual report and the financial statement of Jesus is Lord Fellowship Worldwide Inc for the year ended 31 March 2025. The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity's governing document, the Charities Act 2011 and the Accounting and Reporting by Charities Statement of Recommended Practice (SORP FRS 102) applicable to charities preparing accounts in accordance with the Financial Standards applicable in the UK and Republic of Ireland published in October 2019.

Structure, governance and management

The 5 Trustees are:

EDELISHA J VILLANUEVA BINALLA CATHERINE CLARIDAD ARNOLD BARRIENTOS BISHOP EDUARDO CRUZ VILLANUEVA JOSELITO DE VERA

The Trustees play a primary role in ensuring good governance and functioning of the foundation. The Board’s role, functions and responsibilities are quite clearly defined.

The Charity currently has a strong team of Advisory board members in the UK who have helped to secure financial support and contribute to the future planning of the organisation.

Governing document:

Jesus is Lord Fellowship Worldwide Inc is an unincorporated charitable organisation formed on 5" December 1989 and registered as a charity on the same day. The Charity is governed by a declaration of trust dated 20 November 1989 and amended by a supplemental deed dated 13" January 1997.

Recruitment and appointment of trustees:

The members of the General Trustee Board are trustees for the purposes of Charity law. New trustees may be appointed by resolution of a meeting of the trustees.

Much of the Charity’s work focuses upon the promotion of the Christian religion and the running and maintenance of its place of worship.

The General Trustee Board seeks to ensure that the needs of this group are appropriately reflected through the diversity of the trustee body. To enhance the potential pool of trustees, the Charity has, through selective advertising and networking with voluntary organisations active in the sector, sought to identify those who would be willing to become members of the Charity and use their own experience to assist the Charity.

Risk Management:

We are committed to a policy of identifying, monitoring and managing the risks that might adversely affect the activities in which we are involved. In this context, risk is defined as the potential to fail to achieve Charity objectives and for loss, financial and reputational, inherent in the environment in which we operate in the nature of the transactions undertaken.

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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The principal risk of the Charity has been its dependence on voluntary income. Trustees have initiated various processes to mitigate such a risk, so that the Charity has sufficient reserves in the event of adverse condition(s).

The trustees have also examined other operational and business risks which they face and confirm that they have taken steps to mitigate the significant risks.

Public Benefit:

The Trustees have complied with the duty of the Charities Act 2011 and have paid due regard to public benefit when preparing this report. The benefit provided to the public is consistent with the aims of the Charity in UK.

Objectives and activities:

To advance the Christian faith in accordance with the statements of beliefs appearing in the schedule hereto in London and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.

To make grants to institutions outside the UK, to provide services, advocacy persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in London and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.

To promote and fulfil such other charitable purposes beneficial to the community in London and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.

Financial review:

The largest contribution to the Charity for the year came from general offerings.

The Charity currently aims to designate the total fund received less expenses for the main objective of the Charity.

Plans for future periods:

The Charity plans to develop various fundraising strategies to include community outreach. Besides community outreach and events, the Charity is aiming to achieve its targets through securing donations from willing individuals. A development board may be created to consider other avenues of fundraising to be included in the yearly programme.

Statement of Board of Trustees’ responsibilities

The Board of Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Charity law applicable to charities in England/Wales requires the Board of Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements the Board of Trustees have:

e Selected suitable accounting policies and applied them consistently,

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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Board of Trustees has overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which 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, the Charities SORP (FRS 102), and applicable accounting standards. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities.

The Board of Trustees is responsible for the maintenance and integrity of the corporate and financial information. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of disclosure of information to independent Auditor

We, as the Trustees of the Charity who held office at the date of approval of these financial statements as set out on page 2 each confirm, so far as we are aware, that:

This report was approved by the Trustees on and signed on their behalf by:

Name: Arnold B. Barrientos

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Date: 25.02.2026

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INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF JESUS IS LORD FELLOWSHIP WORLDWIDE INC OPINION

We have audited the financial statements of Jesus is Lord Fellowship Worldwide Inc (the ‘charitable trust’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained 1s sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

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We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained during the audit, we have not identified material misstatements in the Trustees’ Report.

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 and Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Extent to which the audit was considered capable of detecting irregularities, including fraud:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Identifying and assessing potential risks related to irregularities:

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In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, we considered the following:

The nature of the industry and sector, control environment and business performance including the design of the entity’s remuneration policies, results of our enquiries of management about their own identification and assessment of the risks of irregularities and any matters we identified having reviewed the entity’s policies and procedures; the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to revenue recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the entity operates in and focused on those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Charities Act 2011.

Audit response to risks identified:

As a result of performing the above, we identified revenue recognition as key audit matter related to the potential risk of fraud. Our procedures to respond to risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. Auditors' Report.

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Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports). Regulations 2008. Our audit work has been undertaken so that we might state to the Charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

ACOLL— Lorraine Curtis ACA BFP FCCA (Senior Statutory Auditor) For and on behalf of Nordens Audit Limited Statutory Auditor 406 Roding Lane South Woodford Green Essex IG8 8EY

Date 25 February ZONAL,

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STATEMENT OF FINANCIAL ACTIVITIES (Incorporating income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2025

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.
Unrestricted
.
Restricted
Total
Funds
Total
Funds
2025 2025 2025 2024
Notes £ £ £ £
Incoming resources
General offerings 1,067,332 - 1,067,332 983,237
Gift Aid 151,576 - 151,576 95,461
Investment Income 13,196 - 13,196 10,220
Total Incoming resources 2 1,232,104 - 1,232,104 1,088,918
Resources expended 3
Direct charitable expenditure 1,117,370 - 1,117,370 880,188
Governance costs 10,800 - 10,800 10,800
Total Resources expended 1,128,170 - 1,128,170 890,988
Movementintotal fundfortheyear-
For the year
year-Net income 103,934 103,934 197,930
BundBalangsBrouent
forward
1,211,305 a 1,211,305 1,013,375
Fundbalancecarriedforward 1,315,239 - 1,315,239 =1,211,305

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BALANCE SHEET

AS AT 31 MARCH 2025

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||||||| |---|---|---|---|---|---| |2025|2025|2024|2024| |Notes|£|£|£|£| |FIXED|ASSETS| |Tangible|assets|7|47,743|24,824| |CURRENT|ASSETS| |Debtors|8|-|6,309| |Cash|at|bank|1,294,459|1,191,981| |1,294,459|1,198,290| |CREDITORS:|amounts|falling due|9|26,963|11,809| |within|one|year| |NET CURRENT|ASSETS|1,267,496|1,186,481| |TOTAL|ASSETS|LESS| |CURRENT LIABILITIES|Bates|Piss| |NET ASSETS|1,315,239|1,211,305| |CHARITY|FUNDS| |Unrestricted|funds|10|1,315,239|1,211,305| |TOTAL FUNDS|1,315,239|1,211,305|

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The financial statements were approved by the Trustees and signed on their behalf, by:

Name: Arnold Barrientos

Signature: (yes¢

Date:25.02.2026

The notes on pages 12 — 17 form part of these financial statements

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  1. ACCOUNTING POLICIES

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NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to Charities preparing their accounts in accordance with FRS 102 (effective January 2019), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The charity is a public benefit entity as defined by FRS 102.

The financial statements have been prepared under the historical cost convention, except for investments which are measured at fair value where applicable.

Going concern

The trustees have assessed the Charity’s financial position and liquidity and consider that there are no material uncertainties affecting the charity’s ability to continue as a going concern for at least twelve months from the date of approval of these financial statements. The financial statements have therefore been prepared on a going concern basis.

1.2 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.3 Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability.

Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where sucha cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure is accounted for on an 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.

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NOTES TO THE FINANCIAL STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025 (Continued)

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Grants’ payables are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the yearend are noted as a commitment but not accrued as expenditure.

1.5 Tangible Fixed Asset and Depreciation

Tangible fixed assets are initially measured at cost upon recognition. Under the revaluation model, tangible fixed assets whose fair values can be measured reliably may be carried at a revalued amount, being their fair value at the date of revaluation, less any subsequent depreciation and impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful lives on the following basis,

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||||||| |---|---|---|---|---|---| |Equipment’s,|Fixtures &|Fittings|25%|on|reducing balance| |Computer Equipment|25%|on reducing|balance|

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Tangible fixed assets costing more than £250 are capitalised and included initially at cost. Any assets that are impaired in value or use are written down as required.

1.6 Pensions

The Charity operates defined contribution pension scheme, and the pension charge represents the amounts payable by the entity to the fund in respect of the year.

1.7 Taxation

The Charity is exempt from corporation tax on its charitable activities.

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NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 March 2025 (Continued)

2. VOLUNTARY INCOME

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|||||| |---|---|---|---|---| |2025|2024| |£|£| |Donations|from|individuals|1,067,332|983,237| |Gift|Aid|(Net)|151,576|95,461| |Deposit account|interest|13,196|See| |Total Income|1,232,104|1,088,918|

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The income from tithes, offerings and other income was £1,232,104 and this total is classified as unrestricted.

3. RESOURCES EXPENDED

3.1 Direct charitable expenditure

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||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |Direct|Expenses|285,516|522,801| |Salaries|&|Pension|104,925|96,922| |Grants|to|Institutions|-|53,000| |Church|Events|111,411|115,974| |Professional|Fees|54,024|4,055| |Computer &|IT|Costs|3,668|766| |Travel &|Subsistence|115,079|40,536| |Depreciation|20,996|8,138| |Bank|Charges|8,017|7,270| |Love|Gifts|368,493|30,276| |Advertising &|Marketing|8,470|-| |Total|Direct|Charitable|Expenditure|1,117,370|880,187|

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Expenditure on charitable activities was £1,117,370 (2024: £880,117) There was no restricted expenditure for both years.

3.2 Governance Costs

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|||||| |---|---|---|---|---| |2025|2024| |£|£| |Auditor’s|Remuneration|7,200|7200| |Accountant’s|Fee|3,600|(tei|600| |Total|Governance|Costs|10,800|10,800|

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The expenditure on governance costs was all unrestricted in both years.

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NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 March 2025 (Continued)

4, TRUSTEES’ REMUNERATION AND BENEFITS

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||||| |---|---|---|---| |2025|2024| |£|£| |Trustees|Salaries|34,909|24,000| |Total|34,909|24,000|

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TRUSTEES EXPENSES

5. STAFF COST

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||||| |---|---|---|---| |2025|2024| |£|£| |Wages &|Salaries|70,016|72,922| |Total|70,016|72,922|

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Staff costs exclude trustees’ remuneration, which is disclosed separately in Note 4.

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Average|monthly|number|of employees|during|year|4|4|

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NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 March 2025 (Continued)

6. AUDITOR’S REMUNERATION

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |SpE| |Fees|payable|to|the|Charity’s|auditor|for the|audit|of the|Charity’s|annual|accounts|7,200|7,200|

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7. TANGIBLE FIXED ASSETS

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||||||||| |---|---|---|---|---|---|---|---| |Fixtures &|Computer|Office|Total| |Fittings|Equipment|Equipment| |£|£|£|£| |COST| |At|31|March|2024|26,436|13,924|.|40,360| |Additions|.|14,617|24,216|38,833| |At|31|March|2025|26,436|28,541|24,216|79,193| |DEPRECIATION| |At|31|March|2024|11,028|4,508|-|15,536| |Charge|for|the|year|3,852|6,008|6,054|15,914| |At|31|March|2025|14,880|10,516|6,054|31,450| |NET|BOOK|VALUE| |At|31|March|2025|11,556|18,025|18,162|47,743| |At|31|March|2024|15,408|9,416|-|24,824|

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NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 March 2025 (Continued)

8. DEBTORS: AMOUNT FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Other debtors - 6,309
Total - 6,309
CREDITORS: AMOUNT FALLING DUE WITHIN ONEYEAR
2025 2024
£ £
Accruals & deferred income 7,583 10,800
Taxation and other social security 19,380 1,009
Total 26,962 11,809

9, CREDITORS: AMOUNT FALLING DUE WITHIN ONE YEAR

10. MOVEMENTS IN FUND

2024 Net Movements 2025
In Funds
£ £ £
General Fund 1,211,305 103,934 1,315,239

Net movements in funds, included in the above are as follows:

Income Resources Movement
Resources Expended in Funds
£ £ £
General Fund 1,232,104 (1,128,170) 103,934

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