Elsadai Church

	Page
Reference and Administrative Details	1
Trustees' Report	2—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—11

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

Objectives and Activities

Aims and Objectives

To advance the Christian religion for the public benefit by the holding of prayer meetings, public celebrations of Christian religion and outreach work.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

This year has been another significant chapter in the journey of our church charity. Through the faithful commitment of our trustees, members, and volunteers, we have continued to make meaningful progress toward our core objectives and have much to be thankful for.

We are grateful for the collective effort and generosity that has shaped this year's work and kept us focused on our mission.

Looking ahead, we remain committed to building on the foundations laid this year and are prayerful and purposeful about the direction we are heading.

Our key priorities for the coming year include:

Expand Outreach Work: Continue to broaden our outreach efforts to reach more individuals and families in need, offering practical support, encouragement, and a compassionate Christian presence within our local community.

Develop Prayer Meetings: Build on our existing prayer gatherings by introducing more accessible and community-facing sessions, welcoming both congregation members and members of the public to join in collective prayer and fellowship.

Celebrate Key Christian Events: Continue to mark significant moments in the Christian calendar, including Easter and Christmas, through well-organised public events that welcome people from all walks of life and backgrounds.

Grow Educational Programmes: Further develop our programme of Christian education and workshops, deepening understanding of scripture, faith, and Christian values among both existing members and those new to the faith.

Support Evangelism Efforts: Continue equipping and encouraging congregation members to share their faith authentically and compassionately, reaching those who have not yet heard the message of Christ.

Nurture Spiritual Growth: Provide structured opportunities for discipleship and spiritual formation through small groups, one-to-one mentoring, and faith development courses suited to all stages of the Christian journey.

Strengthen Community Ties: Deepen our engagement with the wider community by supporting local initiatives, partnering with other organisations, and encouraging our members to serve those around them in a spirit of Christian love and service.

We remain fully committed to our mission and look forward to the year ahead with faith, purpose, and gratitude.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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Elsadai Church

Trustees' Report (continued)

For The Year Ended 31 August 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr V D Bene

Trustee

16/06/2026

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Elsadai Church

Independent Examiner's Report to the Trustees of Elsadai Church

For The Year Ended 31 August 2025

Independent Examiner's Report to the Trustees of Elsadai Church

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Adeel Sahi

19/06/2026

Bartle House
Oxford Court
Manchester
M2 3WQ

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Elsadai Church

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies		58,200	49,540

EXPENDITURE ON:
Charitable activities:
Charitable activities		(54,896 )	(55,799 )

NET INCOME/(EXPENDITURE)		3,304	(6,259 )


NET MOVEMENT IN FUNDS		3,304	(6,259 )
RECONCILIATION OF FUNDS:
Total funds brought forward		1,233	7,492

TOTAL FUNDS CARRIED FORWARD	9	4,537	1,233

The notes on pages 7 to 10 form part of these financial statements.

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Elsadai Church

Balance Sheet

As At 31 August 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
CURRENT ASSETS
Cash at bank and in hand		5,155	1,833

		5,155	1,833
Creditors: Amounts Falling Due Within One Year	8	(618 )	(600 )

NET CURRENT ASSETS (LIABILITIES)		4,537	1,233

TOTAL ASSETS LESS CURRENT LIABILITIES		4,537	1,233

NET ASSETS		4,537	1,233

FUNDS OF THE CHARITY
Unrestricted Funds		4,537	1,233

TOTAL FUNDS	9	4,537	1,233

For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The financial statements were approved by the board of trustees on 25 June 2026 and were signed on its behalf by:

Mr V D Bene

Trustee

The notes on pages 7 to 10 form part of these financial statements.

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Elsadai Church

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Elsadai Church is a company limited by guarantee, incorporated in England & Wales, registered number 13584108 and registered charity number 1201430 . The registered office is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

2.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

2.4. Incoming Resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is entitled to the income, receipt is probable, and the amount can be measured with reasonable accuracy.

The following specific policies apply to particular categories of income:

Voluntary income — includes grants, donations, and gifts, and is recognised in full in the SoFA when receivable. Grants that are not subject to specific performance conditions are recognised when the charity becomes unconditionally entitled to the income.

Donated services and facilities — are recognised at their estimated value to the charity, where this can be measured reliably. The value of services provided by volunteers is not included in these financial statements due to the difficulty in quantifying this contribution.

Investment income — is recognised when receivable.

Income from charitable activities — is recognised when earned. This includes grants and contracts for services where income is recognised as the charity earns the right to consideration through performance of specific activities or delivery of services.

2.5. Resources Expended

Expenditure is recognised on an accrual basis when a liability is incurred. It includes any VAT that is not recoverable, which is reported as part of the related expenditure category.

The principal categories of expenditure are:

Costs of generating funds – these comprise the costs incurred in attracting voluntary income, as well as those associated with fundraising trading activities.

Charitable activities – these are the costs directly related to the provision of the charity’s services and activities for its beneficiaries. This includes both direct costs and an appropriate share of support and overhead costs necessary to deliver the activities.

Governance costs – these include the costs associated with the governance of the charity and compliance with constitutional and statutory requirements. They typically include audit or independent examination fees and costs relating to strategic oversight and trustee meetings.

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Elsadai Church

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.7. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

2.8. Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

3. Direct Costs

	2025
	Charitable activities
	£
Premises expenses:
Church expenses	3,505
General administration:
Charitable donations & gifts	7,094

	10,599

	2024
	Charitable activities
	£
Premises expenses:
Church expenses	6,085
General administration:
Charitable donations & gifts	4,437

	10,522

4. Support Costs

	2025
	Charitable activities
	£
General administration:
Other operating leases	39,255
Insurance	139
Wages	3,500
Bank charges	119
Sundry expenses	261
Governance costs:
Independent examiner's fees	618
Legal fees	405

	44,297

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Elsadai Church

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

	2024
	Charitable activities
	£
General administration:
Other operating leases	39,285
Bank charges	67
Sundry expenses	5,325
Governance costs:
Independent examiner's fees	600

	45,277

5. Independent Examiner's Remuneration

	2025	2024
	£	£
Independent examination of the financial statements	618	600

6. Staff Costs

The charity employed one member of staff during the year on a part-time/casual basis (2024: none).

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 (2024: none).

7. Average Number of Employees

Average number of employees during the year was: 1 (2024: NIL)

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals	618	600

9. Movement in Funds

	As at 1 September 2024	Income	Expenditure	As at 31 August 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	1,233	58,200	(54,896 )	4,537


Total funds	1,233	58,200	(54,896 )	4,537

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Elsadai Church

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

	As at 1 September 2023	Income	Expenditure	As at 31 August 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	7,492	49,540	(55,799 )	1,233


Total funds	7,492	49,540	(55,799 )	1,233

10. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

11. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

12. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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Elsadai Church

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	2025	2024
	Total funds	Total funds
	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies

Donations and legacies	58,200	49,540

	58,200	49,540


	58,200	49,540
EXPENDITURE ON:
Charitable Activities:
Charitable activities
Church expenses	(3,505)	(6,085)
Charitable donations & gifts	(7,094)	(4,437)
Other operating leases	(39,255)	(39,285)
Insurance	(139)	-
Wages	(3,500)	-
Bank charges	(119)	(67)
Sundry expenses	(261)	(5,325)
Independent examiner's fees	(618)	(600)
Legal fees	(405)	-

	(54,896)	(55,799)

	(54,896)	(55,799)

NET INCOME/(EXPENDITURE)	3,304	(6,259)

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Trustees	Mr V D Bene - Chair
	Mr D Avram
	Mr C E Vizitiu


Charity Number	1201430

Company Number	13584108

Principal Address	6 Burgess Avenue
	London
	NW9 8TY

Independent Examiner	Adeel Sahi
	Bowdon Accounting Services Ltd.
	Bartle House Oxford Court Manchester M2 3WQ