Children of the World for Christ Ministries
Registered number: | 07613070
Balance Sheet
as at 31 March 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 2 |  |  | - |  |  | 911
Current assets
Stocks |  |  | - |  |  | 1,165
Cash at bank and in hand |  |  | - |  |  | 5,509
|  |  | - |  |  | 6,674
Creditors: amounts falling due within one year | 3 |  | - |  |  | (9,976)
Net current liabilities |  |  |  | - |  |  | (3,302)
Net liabilities |  |  |  | - |  |  | (2,391)
Reserves
Unrestricted reserves |  |  |  | - |  |  | (2,391)
Shareholders' funds |  |  |  | - |  |  | (2,391)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
B Hayes
Director
Approved by the board on 15 April 2026

Children of the World for Christ Ministries
Notes to the Accounts
for the year ended 31 March 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Incoming resources
| Incoming resources represents fundraising activities and donations.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 25% reducing balance
| Stocks
| Stock is valued at the lower of cost or net realisable value.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 0 |  | 0
2 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 April 2025 | 3,417
| Disposals | (3,417)
| At 31 March 2026 | -
| Depreciation
| At 1 April 2025 | 2,202
| Charge for the year | 304
| On disposals | (2,506)
| At 31 March 2026 | -
| Net book value
| At 31 March 2026 | -
| At 31 March 2025 | 1,215
3 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Accruals | - |  | 325
| Other creditors | - |  | 9,651
|  |  |  |  |  | - |  | 9,976
4 | Other information
| Children of the World for Christ Ministries is a private company limited by guarantee and incorporated in England. Its registered office is:
| 107 Victoria Street
| Fleetwood
| Lancashire
| FY7 6EL

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