Company registration number 04499964 (England and Wales)
Charity registration number 1126814 (England and Wales)
CALVARY OUTREACH MINISTRIES WORLDWIDE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
CALVARY OUTREACH MINISTRIES WORLDWIDE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms S Brooks
Mr D W Foster
Mr G Keeping
Mr I Ladipo
Miss O Ladipo
Secretary
Miss O Ladipo
Charity number
1126814
Company number
04499964
Principal address
PO Box 372
Welwyn Garden City
Hertfordshire
AL7 4ZL
Registered office
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Accountants
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
CALVARY OUTREACH MINISTRIES WORLDWIDE
CONTENTS
Page
Trustees' report
1 - 2
Statement of trustees' responsibilities
3
Accountants' report
4
Statement of financial activities
5
Statement of financial position
6
Notes to the financial statements
7 - 10
CALVARY OUTREACH MINISTRIES WORLDWIDE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 July 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities
The trusts objectives are the advancement of the Christian faith and the activities are for the public benefit.
Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

During the past 12 months we have focused on Soul Winning and Evangelism.We have continued our Prayers and Intercession Ministry with the Help of the Holy spirit.

Financial review

Total donations received in the year were £2,391 (202 4: £1,946) . The net movement in funds is a surplus of £3 for the year. The balance on reserve at the end of the year is a deficit of £935 (202 4: £938).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level has not been maintained during the year.

Major risks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms S Brooks
Mr D W Foster
Mr G Keeping
Mr I Ladipo
Miss O Ladipo
Recruitment and appointment of trustees
New Trustees with suitable experience are appointed by a majority vote of the existing Trustees.
None of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
CALVARY OUTREACH MINISTRIES WORLDWIDE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
Organisational structure
The Trust is managed on a day to day basis by Pastor Ladipo who reports to the Trustees.

The trustees' r eport was approved by the Board of Trustees.

Mr I Ladipo
Trustee
21 April 2026
CALVARY OUTREACH MINISTRIES WORLDWIDE
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 JULY 2025
- 3 -

The trustees, who are also the directors of Calvary Outreach Ministries Worldwide for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (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 incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK 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 operation.

The trustees are responsible for keeping adequate 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 Companies Act 2006. 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.

CALVARY OUTREACH MINISTRIES WORLDWIDE
CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CALVARY OUTREACH MINISTRIES WORLDWIDE FOR THE YEAR ENDED 31 JULY 2025
- 4 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Calvary Outreach Ministries Worldwide for the year ended 31 July 2025, set out on pages to 10 from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html.

This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter dated 1 August 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Calvary Outreach Ministries Worldwide and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Calvary Outreach Ministries Worldwide and the charity's trustees as a body for our work or for this report.

It is your duty to ensure that Calvary Outreach Ministries Worldwide has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus of Calvary Outreach Ministries Worldwide. You consider that Calvary Outreach Ministries Worldwide is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of Calvary Outreach Ministries Worldwide. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Caladine Limited
Chartered Certified Accountants
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
21 April 2026
CALVARY OUTREACH MINISTRIES WORLDWIDE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
3
2,391
1,946
Total income
2,391
1,946
Expenditure on:
Charitable activities
4
2,388
1,857
Total expenditure
2,388
1,857
Net income and movement in funds
3
89
Reconciliation of funds:
Fund balances at 1 August 2024
(938)
(1,027)
Fund balances at 31 July 2025
(935)
(938)

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CALVARY OUTREACH MINISTRIES WORLDWIDE
STATEMENT OF FINANCIAL POSITION
AS AT
31 JULY 2025
31 July 2025
- 6 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
100
1
Current liabilities
9
(1,035)
(939)
Net current liabilities
(935)
(938)
Income funds
Unrestricted funds
(935)
(938)
(935)
(938)

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 21 April 2026
Mr I Ladipo
Trustee
Company Registration No. 04499964
CALVARY OUTREACH MINISTRIES WORLDWIDE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
1
Accounting policies
Company information

Calvary Outreach Ministries Worldwide is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.

1.1
Accounting convention

The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association], the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The charity is dependent upon the trustees for continuing support.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income is recognised upon receipt of cash donations.
1.5
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bas i s:

Fixtures, fittings and equipment
20% on a straight line basis (fully depreciated)

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

CALVARY OUTREACH MINISTRIES WORLDWIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies (Continued)
- 8 -
1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.7
General fund
The trust operates a general fund which is unrestricted and this covers the day to day work of the trust.
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
2,391
1,946
CALVARY OUTREACH MINISTRIES WORLDWIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
4
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Donations and conferences
1,465
1,417
Website
225
-
Travel and accomodation
2
57
1,692
1,474
Share of support and governance costs (see note 5)
Support
50
83
Governance
646
300
2,388
1,857
Analysis by fund
Unrestricted funds
2,388
1,857
5
Support costs allocated to activities
2025
2024
£
£
Sundry
50
83
Governance costs
646
300
696
383
Analysed between:
Charitable activities
696
383
6
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year (2024 - none).

7
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
CALVARY OUTREACH MINISTRIES WORLDWIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
7
Employees (Continued)
- 10 -
There were no employees whose annual remuneration was more than £60,000.
8
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

9
Current liabilities
2025
2024
£
£
Accruals and deferred income
1,035
939
10
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August 2024
Incoming resources
Resources expended
At 31 July 2025
£
£
£
£
General funds
(938)
2,391
(2,388)
(935)
Previous year:
At 1 August 2023
Incoming resources
Resources expended
At 31 July 2024
£
£
£
£
General funds
(1,027)
1,946
(1,857)
(938)
11
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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