Kingdom Harvest Church Ltd

	Page
Trustees' Report	1—5
Independent Examiner's Report	6
Statement of Financial Activities (including Income and Expenditure Account)	7
Balance Sheet	8
Notes to the Financial Statements	9—16

The trustees present their report and the financial statements for the year ended 30 November 2025.

Objectives and Activities

Aims and Objectives

The principal objective of Kingdom Harvest Church Ltd is the advancement of the Christian faith for the public benefit, in accordance with its charitable objects. The charity seeks to provide a place of Christian worship, prayer, teaching, discipleship, evangelism and pastoral support, while also promoting moral, spiritual and social wellbeing within the church community and the wider public.

During the year, the charity continued to pursue its objectives through regular worship services, Bible teaching, prayer meetings, pastoral care, outreach activities, community engagement, training and development, welfare support and hospitality. The church also provided practical support to individuals and families in need, reflecting its Christian commitment to compassion, service, relief of hardship and the strengthening of community life.

The trustees aim to ensure that the church remains open and accessible to members of the public who wish to attend worship, receive spiritual guidance, participate in Christian teaching, or benefit from the charity’s outreach and community support activities. The charity’s activities are intended to promote faith, hope, unity, responsible living and care for others, particularly those who may be experiencing hardship, isolation or personal challenges.

The trustees also seek to use the charity’s resources responsibly to support the ongoing development of the church’s ministry, maintain suitable premises for worship and community activities, and strengthen the charity’s ability to serve both its congregation and the wider community in future years.

Significant Activities

During the year ended 30 November 2025, Kingdom Harvest Church Ltd continued to carry out activities in furtherance of its charitable objective of advancing the Christian faith for the public benefit. The church provided regular opportunities for worship, prayer, Bible teaching, pastoral support, discipleship and fellowship, enabling members and attendees to grow spiritually and receive guidance and encouragement in their Christian faith.

The charity also undertook outreach and publicity activities aimed at sharing the Christian message, engaging with the wider community and encouraging participation in the life and ministry of the church. These activities helped to promote the church’s mission and strengthen its visibility and accessibility within the community.

In addition to its worship and teaching activities, the church provided welfare support, gifts and practical assistance to individuals and families where needs were identified. The trustees consider this an important expression of the charity’s Christian values of compassion, care and service to others.

The church also supported fellowship and community cohesion through hospitality, events and other gatherings. These activities provided opportunities for encouragement, relationship-building and social support among members, attendees and the wider community.

During the year, the charity incurred costs relating to training and development, honorarium payments, travel and subsistence, grants and gifts, premises, administration and professional services. These costs were incurred to support the effective delivery of the church’s charitable activities, maintain the premises used for worship and community engagement, and ensure proper governance and administration of the charity.

The trustees are satisfied that the activities carried out during the year were consistent with the charity’s objects and contributed to the advancement of the Christian faith and the promotion of spiritual, moral and social wellbeing for the benefit of the public.

Public Benefit

The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives and in planning its activities for the year.

The trustees are satisfied that the activities of Kingdom Harvest Church Ltd provide public benefit through the advancement of the Christian faith, the provision of regular worship services, prayer meetings, Bible teaching, pastoral care, evangelism, fellowship and spiritual guidance. These activities are open and accessible to members of the public who wish to attend, participate or receive support.

The charity’s work benefits individuals, families and the wider community by promoting Christian values, moral and spiritual development, hope, compassion, responsible living and mutual support. Through its worship, teaching and pastoral activities, the church helps people to strengthen their faith, receive encouragement, develop positive relationships and improve their spiritual and emotional wellbeing.

During the year, the charity also provided practical expressions of public benefit through outreach, welfare support, gifts, hospitality, training and community engagement. These activities enabled the church to support people in need, encourage social connection, reduce isolation and provide care and assistance to individuals and families facing personal or financial challenges.

The trustees consider that the charity’s activities are not restricted to a closed membership group but are intended to benefit the public by making Christian worship, teaching, pastoral support and community assistance available to all who wish to engage with the church. The trustees therefore believe that the charity’s activities during the year were consistent with its charitable objects and provided identifiable public benefit.

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Kingdom Harvest Church Ltd

Trustees' Report (continued)

For The Year Ended 30 November 2025

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.

Additional Note

The trustees are satisfied that the activities carried out during the year were consistent with the charity’s objects and provided public benefit. The charity continued to make its worship, teaching, pastoral care, outreach and community support activities available to the public, and the trustees will continue to review the charity’s activities to ensure they remain effective, accessible and aligned with its charitable purposes.

Achievements and Performance

Main Achievements

During the year ended 30 November 2025, Kingdom Harvest Church Ltd continued to make positive progress in advancing its charitable objectives. The church maintained regular worship, prayer, teaching, pastoral support, outreach and fellowship activities, providing spiritual encouragement and practical support to members, attendees and the wider community.

A key achievement during the year was the continued growth and stability of the charity’s ministry and finances. Total income increased to £130,322 compared with £90,215 in the previous year, reflecting the continued commitment and generosity of the congregation and supporters. This increase enabled the charity to strengthen its activities and meet the costs associated with worship, outreach, welfare support, hospitality, premises and administration.

The church also continued to provide welfare assistance, gifts and practical support to individuals and families where needs were identified. This remained an important part of the charity’s Christian mission and helped to demonstrate care, compassion and support for those experiencing hardship or personal challenges.

The trustees were also pleased that the charity was able to maintain a strong financial position at the year end, with total funds increasing to £321,329. This provides a sound foundation for the continuation and future development of the church’s charitable work, including its worship activities, community engagement, pastoral support and long-term ministry plans.

Overall, the trustees consider that the charity successfully continued to fulfil its objectives during the year by advancing the Christian faith, supporting spiritual growth, encouraging fellowship, promoting care for others and strengthening its capacity to serve the wider community.

Additional Note

The trustees consider that the charity’s achievements during the year reflect the continued commitment of its members, volunteers and supporters. The charity will continue to build on this progress by strengthening its worship, pastoral care, outreach and community support activities in future years.

Financial Review

Financial Position

The trustees consider that the charity remained in a strong and stable financial position at the end of the year. Total income for the year ended 30 November 2025 was £130,322, compared with £90,215 in the previous year. Total expenditure was £61,078, resulting in net income of £69,244 for the year.

At the year end, the charity’s total funds stood at £321,329, compared with £252,085 at the previous year end. These funds were held as unrestricted general funds and are available to support the continuing charitable activities of the church.

The charity’s balance sheet also remained strong, with cash at bank and in hand of £309,185, debtors of £10,025, tangible fixed assets of £3,627 and creditors falling due within one year of £1,508. The trustees are satisfied that the charity has adequate resources to meet its current obligations and to continue its worship, outreach, pastoral care and community support activities for the foreseeable future.

The trustees will continue to manage the charity’s resources prudently, ensuring that funds are applied in furtherance of the charity’s objects and that sufficient reserves are maintained to support the ongoing work and future development of the church.

Reserves Policy

The trustees have reviewed the charity’s reserves position and consider that it is important to maintain an appropriate level of free reserves to ensure the continued operation of the church and the delivery of its charitable activities.

The charity’s unrestricted funds at 30 November 2025 were £321,329. These funds are held to support the ongoing costs of worship, pastoral care, outreach, welfare support, administration, premises-related costs and the future development of the church’s ministry and community activities.

...CONTINUED

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Kingdom Harvest Church Ltd

Trustees' Report (continued)

For The Year Ended 30 November 2025

Reserves Policy - continued

The trustees consider the current level of reserves to be appropriate in light of the charity’s responsibilities, future plans and the need to safeguard the charity against unexpected reductions in income or increases in expenditure. The reserves also provide financial stability and enable the charity to respond to emerging needs within the congregation and wider community.

The trustees will continue to monitor the level of reserves regularly and will ensure that funds are applied prudently and in accordance with the charity’s objectives. The reserve policy will be reviewed annually to ensure that the level of reserves remains suitable for the charity’s operational needs and future development plans.

Going Concern

The trustees have reviewed the charity’s financial position, future plans and expected level of income and expenditure. Having considered the charity’s available resources, cash position and ongoing activities, the trustees are satisfied that the charity has adequate resources to continue in operational existence for the foreseeable future.

At 30 November 2025, the charity held total funds of £321,329, including cash at bank and in hand of £309,185, and had net current assets of £317,702. The trustees therefore consider it appropriate to prepare the financial statements on a going concern basis.

The trustees will continue to monitor the charity’s financial position carefully and manage its resources prudently to ensure that the charity remains able to meet its obligations and continue its worship, outreach, pastoral care and community support activities.

Additional Note

The trustees are not aware of any material uncertainties that may cast significant doubt on the charity’s ability to continue as a going concern.

Structure, Governance and Management

Governing Document

Kingdom Harvest Church Ltd is a charitable company limited by guarantee and is governed by its Memorandum and Articles of Association. The company is registered in England and Wales with company registration number 09297941 and is also registered with the Charity Commission under charity registration number 1176530.

The charity has no share capital. In the event of the company being wound up, each member undertakes to contribute to the assets of the company such amount as may be required, not exceeding £1.

The trustees, who are also the directors of the charitable company for the purposes of company law, are responsible for the governance and strategic direction of the charity and for ensuring that its activities are carried out in accordance with its charitable objects.

Trustee Selection Methods

The trustees are appointed in accordance with the charity’s governing document. When considering the appointment of new trustees, the existing trustees take into account the skills, experience, commitment and personal qualities required to support the effective governance and development of the charity.

Prospective trustees are considered based on their ability to contribute to the charity’s objectives, their understanding of the Christian ethos of the organisation, their commitment to public benefit, and their willingness to act in the best interests of the charity. The trustees also seek to ensure that the board has an appropriate mix of skills, including leadership, financial oversight, administration, pastoral understanding, community engagement and strategic decision-making.

New trustees are provided with information about the charity’s objects, activities, governance responsibilities and the duties of charity trustees. They are also encouraged to familiarise themselves with relevant Charity Commission guidance, including guidance on trustee duties, public benefit, financial management and conflicts of interest.

The trustees continue to review the composition of the board to ensure that the charity has the skills and experience needed to manage its affairs effectively and deliver its charitable objectives.

Additional Note

The trustees consider that the current trustee body has the appropriate skills, experience and commitment required to govern the charity effectively.

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Kingdom Harvest Church Ltd

Trustees' Report (continued)

For The Year Ended 30 November 2025

Reference and Administrative Details

Trustees

Mrs Oluwatoyin KOMOLAFE - Chairman

Ms Cynthia DICKSON - Secretary

Mr Olugbenga OBIDEYI - Treasurer

Charity Number

1176530

Company Number

09297941

Independent Examiner

JOS Accountants Limited

JOS ACCOUNTANTS LIMITED

Unit 3
51-57 High Street South
East Ham
London
E6 6EJ

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Kingdom Harvest Church Ltd

Trustees' Report (continued)

For The Year Ended 30 November 2025

Post Balance Sheet Events

There were no material post balance sheet events requiring adjustment to, or disclosure in, the financial statements.

The trustees note that, after the year end, the charity continued to explore opportunities to acquire suitable accommodation to support its worship, ministry and community activities. At the date of approval of these financial statements, no binding purchase agreement had been entered into and no material commitment had arisen. Accordingly, no adjustment has been made in the financial statements in respect of this matter.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Kingdom Harvest Church Ltd for the purposes 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. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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.

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

Mrs Oluwatoyin KOMOLAFE

Trustee

11th June 2026

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Kingdom Harvest Church Ltd

Independent Examiner's Report to the Trustees of Kingdom Harvest Church Ltd

For The Year Ended 30 November 2025

Independent Examiner's Report to the Trustees of Kingdom Harvest Church Ltd

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 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.

JOS Accountants Limited

11th June 2026

Unit 3
51-57 High Street South
East Ham
London
E6 6EJ

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Kingdom Harvest Church Ltd

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 30 November 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	4	19,249	16,960
Charitable activities:	5
Advancement of Christian Faith Worldwide		111,073	73,255

		130,322	90,215

EXPENDITURE ON:
Charitable activities:	7
Advancement of Christian Faith Worldwide		(61,078 )	(41,249 )

NET INCOME		69,244	48,966


NET MOVEMENT IN FUNDS		69,244	48,966
RECONCILIATION OF FUNDS:
Total funds brought forward		252,085	203,119

TOTAL FUNDS CARRIED FORWARD	15	321,329	252,085

The Statement of Financial Activities for the year ended 30 November 2025 shows total income of £130,322, compared with £90,215 in the previous year. The income was generated from donations, Gift Aid, tithes, offerings, thanksgiving, pledges and building offering received in support of the charity’s Christian ministry and charitable activities.

Total expenditure for the year was £61,078, compared with £41,249 in the previous year. The expenditure related to the advancement of the Christian faith and included outreach and publicity, welfare and gifts, hospitality, training and development, honorarium, grants, premises costs, administration, professional fees, independent examination fees and depreciation.

The charity achieved net income of £69,244 for the year. Total funds brought forward at 1 December 2024 were £252,085, resulting in total funds carried forward at 30 November 2025 of £321,329. All funds held at the year end were unrestricted general funds.

The trustees are satisfied that the Statement of Financial Activities fairly reflects the charity’s income and expenditure for the year and demonstrates the continued financial stability of the charity.

The notes on pages 9 to 15 form part of these financial statements.

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Kingdom Harvest Church Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	12	3,627	3,849

		3,627	3,849
CURRENT ASSETS
Debtors	13	10,025	27,460
Cash at bank and in hand		309,185	221,759

		319,210	249,219
Creditors: Amounts Falling Due Within One Year	14	(1,508 )	(983 )

NET CURRENT ASSETS (LIABILITIES)		317,702	248,236

TOTAL ASSETS LESS CURRENT LIABILITIES		321,329	252,085

NET ASSETS		321,329	252,085

FUNDS OF THE CHARITY
Unrestricted Funds		321,329	252,085

TOTAL FUNDS	15	321,329	252,085

For the year ending 30 November 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.

On behalf of the board

Mrs Oluwatoyin KOMOLAFE

Trustee

11th June 2026

The notes on pages 9 to 15 form part of these financial statements.

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Kingdom Harvest Church Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Kingdom Harvest Church Ltd is a company limited by guarantee, incorporated in , registered number 09297941 and registered charity number 1176530 . The registered office is .

2. Statement of Compliance

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.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

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

3.2. Incoming Resources

Incoming resources are recognised in the Statement of Financial Activities when the charity is entitled to the income, it is probable that the income will be received, and the amount can be measured reliably.

Voluntary income, including tithes, offerings, thanksgiving donations, pledges, building offerings and other donations, is recognised when received or when the charity has entitlement to the income and the amount can be reliably measured.

Gift Aid recoverable is recognised when the related donation has been received and the charity is entitled to reclaim the tax from HM Revenue & Customs. Amounts due from HMRC at the year end are included within debtors.

Income received for a specific purpose is treated as restricted income where the donor has imposed a valid restriction. Income received without such restriction is treated as unrestricted income and is available for the general purposes of the charity.

3.3. Resources Expended

Expended resources are recognised in the Statement of Financial Activities when a liability is incurred, when there is a legal or constructive obligation to make a payment, and the amount can be measured reliably.

Expenditure is recognised on an accruals basis and is classified according to the activity to which it relates. Expenditure incurred directly in furtherance of the charity’s objects is treated as charitable expenditure. This includes costs relating to worship, outreach, pastoral care, welfare support, hospitality, training, grants and gifts, and other activities undertaken to advance the Christian faith and support the community.

Support costs include costs necessary for the effective running and administration of the charity, including premises costs, office and administration costs, professional fees and other general running costs. Governance costs include costs associated with the governance, statutory compliance and independent examination of the charity.

Where expenditure relates to more than one activity, it is allocated on a basis considered reasonable and appropriate by the trustees. Irrecoverable VAT is charged as part of the related expenditure.

3.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20%
Fixtures & Fittings	20%

3.5. 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.

4. Income from Donations and Legacies

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Kingdom Harvest Church Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Gift aid	19,249	16,960

Income from donations and legacies is recognised when the charity is entitled to the income, receipt is probable and the amount can be measured reliably.

Voluntary income, including tithes, offerings, thanksgiving donations, pledges, building offerings and other gifts, is recognised when received by the charity or when the charity has entitlement to the income and the amount can be measured reliably.

Gift Aid income is recognised when the related donation has been received and the charity is entitled to reclaim the tax from HM Revenue & Customs. Gift Aid recoverable at the year end is included within debtors.

Income received for a specific purpose is treated as restricted income where the donor has imposed a valid restriction on the use of the funds. Income received without such restrictions is treated as unrestricted income and is available for the general charitable purposes of the charity.

5. Income from Charitable Activities

	2025	2024
	Unrestricted funds £	Unrestricted funds £
Advancement of Christian Faith Worldwide	111,073	73,255

Income from charitable activities is recognised when the charity is entitled to the income, receipt is probable and the amount can be measured reliably.

Income from charitable activities includes amounts received from activities, events, programmes or services carried out in furtherance of the charity’s objectives. Such income is recognised in the period in which the related activity takes place, provided that the charity has entitlement to the income and the amount can be reliably measured.

Where income is received in advance of the related activity or event, it is deferred and recognised in the period in which the activity is delivered. Where income is received for a specific purpose, it is treated as restricted income and applied in accordance with the terms of the restriction. Income received without donor-imposed restrictions is treated as unrestricted income.

The charity did not receive any grant income during the year.

6. Net Income/(Expenditure)

Net income or expenditure is stated after charging all costs incurred in the year in furtherance of the charity’s activities, including support costs, governance costs, depreciation and independent examination fees.

Depreciation is charged on tangible fixed assets in accordance with the charity’s accounting policy for fixed assets. Governance costs include the cost of the independent examination of the financial statements and other costs associated with the proper administration and compliance of the charity.

For the year ended 30 November 2025, net income was stated after charging depreciation of £1,554 and independent examiner’s remuneration of £980.

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	1,554	1,970

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Kingdom Harvest Church Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Analysis of Expenditure

				2025
	Activities undertaken directly	Grant funding of activities (see note 8 )	Support costs (see note 9 )	Total
	£	£	£	£
Advancement of Christian Faith Worldwide	27,662	4,074	29,342	61,078

			2024
	Activities undertaken directly	Support costs (see note 9 )	Total
	£	£	£
Advancement of Christian Faith Worldwide	21,708	19,541	41,249

Expenditure is recognised when a liability is incurred, when there is a legal or constructive obligation to make a payment, and the amount can be measured reliably.

Expenditure is classified according to the nature of the activity to which it relates. Costs incurred directly in furtherance of the charity’s objectives are treated as charitable activity costs. These include costs relating to worship, outreach, pastoral care, welfare support, hospitality, training and development, grants and gifts, and other activities undertaken to advance the Christian faith and support the community.

Support costs are those costs which enable the charity to carry out its charitable activities but which are not directly attributable to a single activity. These include premises costs, administration, professional fees and other general running costs. Support costs are allocated to charitable activities on a basis considered reasonable by the trustees.

Governance costs include costs associated with the governance and statutory compliance of the charity, including the independent examination of the financial statements and related professional costs.

All expenditure is included on an accruals basis and is recognised inclusive of any VAT that cannot be recovered.

8. Grants Payable

				2025
	Grants to	Grants to
	Institutions	Individuals	Support costs	Total
	£	£	£	£
Advancement of Christian Faith Worldwide	350	3,724	4,074	8,148

				2024
	Grants to	Grants to
	Institutions	Individuals	Support costs	Total
	£	£	£	£
Advancement of Christian Faith Worldwide	-	-	-	-

Grants payable are recognised as expenditure when the charity has made a commitment to provide support, the recipient has been informed of the decision, and the amount can be measured reliably.

During the year, the charity provided financial support and practical assistance to individuals and institutions in furtherance of its charitable objects. These payments were made as part of the charity’s Christian mission of welfare, compassion, outreach and support for those in need.

For the year ended 30 November 2025, grants payable amounted to £4,074, comprising £350 to institutions and £3,724 to individuals. There were no grants payable in the previous year.

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Kingdom Harvest Church Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

9. Support Costs

	2025
	Advancement of Christian Faith Worldwide
	£
Premises expenses	22,408
General administration	6,934

	29,342

	2024
	Advancement of Christian Faith Worldwide
	£
Premises expenses	16,654
General administration	2,887

	19,541

Support costs are costs which are necessary for the operation and administration of the charity but which are not directly attributable to a single charitable activity. These include premises costs, general administration costs, professional fees, office costs and other running costs incurred to support the delivery of the charity’s objectives.

Where support costs relate to the charity’s overall activities, they are allocated to charitable activities on a basis considered reasonable and appropriate by the trustees, having regard to the nature of the costs and the activities supported.

For the year ended 30 November 2025, support costs were incurred in supporting the charity’s principal activity of advancing the Christian faith and related community support activities.

10. Independent Examiner's Remuneration

The independent examiner’s remuneration represents the fee payable for the independent examination of the charity’s financial statements for the year.

For the year ended 30 November 2025, the independent examiner’s remuneration was £980.

	2025	2024
	£	£
Independent examination of the financial statements	980	980

11. Average Number of Employees

The average number of employees during the year was Nil.

The charity was supported by approximately 25 volunteers during the year. The trustees are grateful for the time, commitment and service provided by volunteers in supporting the charity’s worship, outreach, pastoral care and community activities.

NIL (2024: NIL)

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Kingdom Harvest Church Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

12. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 December 2024	8,799	6,088	14,887
Additions	-	1,332	1,332

As at 30 November 2025	8,799	7,420	16,219

Depreciation
As at 1 December 2024	8,798	2,240	11,038
Provided during the period	-	1,554	1,554

As at 30 November 2025	8,798	3,794	12,592

Net Book Value
As at 30 November 2025	1	3,626	3,627

As at 1 December 2024	1	3,848	3,849

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of each asset, less any estimated residual value, over its expected useful economic life.

The depreciation rates applied by the charity are as follows:

Motor vehicles: 20% per annum

Fixtures and fittings: 20% per annum

Assets are reviewed for impairment where there is an indication that the carrying value may not be recoverable. Any impairment loss is recognised in the Statement of Financial Activities.

13. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	10,025	27,460

Debtors represent amounts due to the charity at the year end.

At 30 November 2025, debtors amounted to £10,025 and related to Gift Aid recoverable from HM Revenue & Customs. The amount has been recognised on the basis that the charity is entitled to reclaim the Gift Aid, receipt is probable and the amount can be measured reliably.

14. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,508	983

Creditors falling due within one year represent amounts owed by the charity at the year end which are expected to be settled within twelve months.

At 30 November 2025, creditors falling due within one year amounted to £1,508. These balances relate to accrued expenses and other amounts payable in respect of goods or services received before the year end.

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Kingdom Harvest Church Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

15. Movement in Funds

	As at 1 December 2024	Income	Expenditure	As at 30 November 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	252,085	130,322	(61,078 )	321,329


Total funds	252,085	130,322	(61,078 )	321,329

	As at 1 December 2023	Income	Expenditure	As at 30 November 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	203,119	90,215	(41,249 )	252,085


Total funds	203,119	90,215	(41,249 )	252,085

The charity’s funds represent unrestricted general funds available for use in furtherance of the charity’s objects.

At 1 December 2024, the charity had unrestricted funds brought forward of £252,085. During the year, the charity received income of £130,322 and incurred expenditure of £61,078, resulting in net income of £69,244 for the year.

At 30 November 2025, total funds carried forward were £321,329. All funds held at the year end were unrestricted general funds.

There were no restricted funds held by the charity at the year end.

16. Post Balance Sheet Events

There were no material post balance sheet events requiring adjustment to the financial statements.

After the year end, the charity continued to explore opportunities to acquire suitable accommodation to support its worship, ministry and community activities. At the date of approval of these financial statements, no binding purchase agreement had been entered into and no material commitment had arisen. Accordingly, no adjustment has been made in the financial statements in respect of this matter.

17. 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.

18. Related Party Disclosures

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

19. 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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Kingdom Harvest Church Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

20. Transition to FRS 102

The charity has prepared its financial statements in accordance with Charities SORP (FRS 102). There were no material adjustments arising from the transition to FRS 102 requiring separate disclosure in these financial statements.

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Kingdom Harvest Church Ltd

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

For The Year Ended 30 November 2025

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

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

Gift aid	19,249	16,960

	19,249	16,960

Charitable Activities:
Advancement of Christian Faith Worldwide
Tithe	34,891	43,701
Offering	26,134	20,979
Thanksgiving	3,255	550
Pledges	15,398	-
Building offering	31,395	8,025

	111,073	73,255

	130,322	90,215
EXPENDITURE ON:
Charitable Activities:
Advancement of Christian Faith Worldwide
Outreach and publicity	(6,773)	(4,999)
Training and development	(97)	-
Entertainment and hospitality	(7,376)	(3,188)
Welfare and gifts	(9,165)	(8,201)
Honorarium	(2,550)	(3,350)
Travel and subsistence expenses	(147)	-
Grants to institutions	(350)	-
Grants to individuals	(3,724)	-
Depreciation	(1,554)	(1,970)
Rent	(22,408)	(16,654)
Printing, postage and stationery	(367)	(186)
Website costs	(154)	(141)
Independent examiner's fees	(980)	(980)
Professional fees	(5,133)	(1,580)
Sundry expenses	(300)	-

	(61,078)	(41,249)

	(61,078)	(41,249)

NET INCOME	69,244	48,966

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