Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 No description of principal activity true 1 January 2025 31 December 2025 31 December 2025 05247699 Mr Elliot King Mrs Sanila Patchaye Steven Patchaye 1106513 true true true true true false true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05247699 2024-12-31 05247699 2025-12-31 05247699 2025-01-01 2025-12-31 05247699 frs-core:CurrentFinancialInstruments 2025-12-31 05247699 frs-core:FurnitureFittings 2025-12-31 05247699 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05247699 frs-core:FurnitureFittings 2024-12-31 05247699 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 05247699 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05247699 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 05247699 frs-core:PlantMachinery 2025-12-31 05247699 frs-core:PlantMachinery 2025-01-01 2025-12-31 05247699 frs-core:PlantMachinery 2024-12-31 05247699 frs-char:CharitableCompanyLimitedByGuarantee 2025-01-01 2025-12-31 05247699 frs-bus:FullAccounts 2025-01-01 2025-12-31 05247699 frs-bus:MediumEntities 2025-01-01 2025-12-31 05247699 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05247699 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 05247699 frs-char:TotalUnrestrictedFunds 2024-12-31 05247699 frs-char:TotalUnrestrictedFunds 2025-12-31 05247699 frs-char:TotalUnrestrictedFunds 2025-01-01 2025-12-31 05247699 frs-char:UnrestrictedFundsGeneral 2024-12-31 05247699 frs-char:UnrestrictedFundsGeneral 2025-01-01 2025-12-31 05247699 frs-char:UnrestrictedFundsGeneral 2025-12-31 05247699 frs-char:IndependentExaminationCharity 2025-01-01 2025-12-31 05247699 frs-countries:EnglandWales 2025-01-01 2025-12-31 05247699 frs-char:Trustee1 2025-01-01 2025-12-31 05247699 frs-char:Trustee2 2025-01-01 2025-12-31 05247699 frs-char:Trustee3 2025-01-01 2025-12-31 05247699 2023-12-31 05247699 2024-12-31 05247699 2024-01-01 2024-12-31 05247699 frs-core:CurrentFinancialInstruments 2024-12-31 05247699 frs-char:TotalUnrestrictedFunds 2024-12-31 05247699 frs-char:TotalUnrestrictedFunds 2024-01-01 2024-12-31 05247699 frs-char:UnrestrictedFundsGeneral 2023-12-31 05247699 frs-char:UnrestrictedFundsGeneral 2024-01-01 2024-12-31 05247699 frs-char:UnrestrictedFundsGeneral 2024-12-31
Company registration number: 05247699
Charity registration number: 1106513
Christ International Christian Church Ltd
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2025
Christ International Christian Church Ltd
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—3
Independent Examiner's Report | 4
Statement of Financial Activities (including Income and Expenditure Account) | 5
Balance Sheet | 6—7
Notes to the Financial Statements | 8—12

Page 1
Christ International Christian Church Ltd
Company No. 05247699
Trustees' Report For The Year Ended 31 December 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
The Charity’s objectives and principal activities are:
(a) to advance the Christian faith in accordance with the Statement of Belief, included in its Memorandum and Articles of Association, in London and in such other parts of the United Kingdom or the world as the directors of the Charity (‘’The Trustees’’) may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Charity and
(b) to relieve 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.
CICC is committed to enabling as many people as possible to worship at our church and become part of our parish community. We maintain an overview of worship throughout the parish and make suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. The name of the Church was changed on 19 July 2020 from Mauritian Christian Church to Christ International Christian Church. Since the church is open to all people from different cultures and nationalities, it was felt that the original name did not represent the full objectives and commitments of the church hence the change of the name.
When we plan our activities for the year, we have considered the Commission’s guidance on public benefit and in particular the specific guidance on charities for the advancement of religion. In particular we enable ordinary people to live out their faith as part of our parish community through worship and prayer and provision of pastoral care for people living in the Parish.
Achievements and Performance
Main Achievements
CICC is keen to offer a range of services including evening prayers and bible studies, during the year which our community find both beneficial and spiritually fulfilling.
Over the years the church has been successful in welcoming more families into our church and conducted more baptismal and marriage ceremonies. This year due to Covid lockdown, the church was closed for most part of the year. Prayers and worships were carried out online during these times.
The results for the period are set out fully in the financial statements and reflect the continuing investment that we are making in terms of not only facilities but commitments in developing the activities of the Charity to ensure its future success.
Unrestricted donations including gift aid amounted to (£260) and the Board is most grateful and thanks to donors for their full support. Overall the net result for the year was an excess of expenditure over income of £5,146. The company has started renting the property during the year and earning rental income for the charity.
CICC has been planning for the past few years to purchase Church premises. Although it hasn’t been possible to purchase a church building, the charity manged to buy a property in the past year that has been customised to fulfil the needs to carry out all religious duties for the foreseeable future.
Financial Review
Page 1
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Christ International Christian Church Ltd
Trustees' Report (continued)
For The Year Ended 31 December 2025
Reserves Policy
The Charity’s intention is that there is sufficient free reserve to ensure that it can continue to meet fluctuations in receipts or payments, meet its short and long term liabilities. The Board assesses the Charity’s medium term cash flow and thereby its requirements for free income reserves on a regular basis during the period.
The unrestricted funds of the Charity are principally invested in the working capital that is used to provide services in accordance with the objectives of the Charity.
The Charity has £204,496 of reserves at 31 December 2025 and the Trustees are comfortable with this level of reserves.
Going Concern
Plans for future Periods
The Charity is aiming to expand its activities to reach people in different areas. The new property has enabled the church, to provide a more stable environment and additional facilities for its members. The acquisition was funded from donations accumulated over past years. As the number of worshipers and the need for the church grows it is the Church’s intention to buy a bigger place in the future.
Reference and Administrative Details
Trustees
Mr Elliot King
Mrs Sanila Patchaye
Steven Patchaye
Charity Number
1106513
Company Number
05247699
Registered Office
31 Morella Road
London
SW12 8UQ
Independent Examiner
KHI BMSL LIMITED
KHI BMSL LIMITED
6th Floor First Central 200,
2 Lakeside Drive,
London
NW10 7FQ
Page 2
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Christ International Christian Church Ltd
Trustees' Report (continued)
For The Year Ended 31 December 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Christ International Christian 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.
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:

Steven Patchaye Trustee
18/08/2026

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Christ International Christian Church Ltd
Independent Examiner's Report to the Trustees of Christ International Christian Church Ltd
For The Year Ended 31 December 2025
Independent Examiner's Report to the Trustees of Christ International Christian Church Ltd
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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.
KHI BMSL LIMITED
18/08/2026
6th Floor First Central 200,
2 Lakeside Drive,
London
NW10 7FQ
Page 4
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Christ International Christian Church Ltd
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 69 | 260
Other | 4 | 6,800 | 16,684
|  | 6,869 | 16,944
EXPENDITURE ON:
Raising funds | 6 | (10,514 ) | (22,090 )
NET EXPENDITURE |  | (3,645 ) | (5,146 )
NET MOVEMENT IN FUNDS |  | (3,645 ) | (5,146 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 208,141 | 213,287
TOTAL FUNDS CARRIED FORWARD | 11 | 204,496 | 208,141

The notes on pages 8 to 12 form part of these financial statements.
Page 5
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Christ International Christian Church Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Total funds
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 9 | 205,935 | 209,468
|  | 205,935 | 209,468
CURRENT ASSETS
Cash at bank and in hand |  | 7 | 2,732
|  | 7 | 2,732
Creditors: Amounts Falling Due Within One Year | 10 | (1,446 ) | (4,059 )
NET CURRENT ASSETS (LIABILITIES) |  | (1,439 ) | (1,327 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 204,496 | 208,141
NET ASSETS |  | 204,496 | 208,141
FUNDS OF THE CHARITY
Unrestricted Funds |  | 204,496 | 208,141
TOTAL FUNDS | 11 | 204,496 | 208,141

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Christ International Christian Church Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Steven Patchaye Trustee
18/08/2026

The notes on pages 8 to 12 form part of these financial statements.
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Christ International Christian Church Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Christ International Christian Church Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 05247699 and registered charity number 1106513 . The registered office is 31 Morella Road, London, SW12 8UQ.
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. 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
Donations are accounted for when received.
Investment income is included when receivable
2.4. Resources Expended
Expenditure is classified using the headings as recommended by SORP. The direct costs of providing services to members are categorised as charitable activities. Support costs are the indirect costs incurred in supporting the charitable activities. Governance costs comprise the expenditure associated with the strategic management of the Charity and compliance with constitutional and statutory requirements.
2.5. 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:

Freehold | No Depreciation for land & 2% on buildings
Plant & Machinery | 3- 5 years
Fixtures & Fittings | 5 years

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.
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Christ International Christian Church Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Income from Donations and Legacies

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 69 | 260

4. Other Income

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| £ | £
Rental and other income from property | 6,800 | 16,684

5. Net Income/(Expenditure)
The net expenditure is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 3,533 | 5,158

6. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 7 ) | Total
| £ | £ | £
Raising funds | 5,094 | 5,420 | 10,514

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 7 ) | Total
| £ | £ | £
Raising funds | 2,200 | 19,890 | 22,090

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Christ International Christian Church Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Support Costs

| 2025
--- | ---
| Raising funds
| £
Premises expenses | 279
General administration | 1,608
Depreciation | 3,533
| 5,420

| 2024
--- | ---
| Raising funds
| £
Premises expenses | 5,956
General administration | 8,776
Depreciation | 5,158
| 19,890

8. Average Number of Employees
Average number of employees during the year was: 1 (2024: 1)
1 1
9. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 230,606 | 11,140 | 8,825 | 250,571
As at 31 December 2025 | 230,606 | 11,140 | 8,825 | 250,571
Depreciation
As at 1 January 2025 | 21,138 | 11,276 | 8,689 | 41,103
Provided during the period | 3,612 | (136 ) | 57 | 3,533
As at 31 December 2025 | 24,750 | 11,140 | 8,746 | 44,636

...CONTINUED
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Christ International Christian Church Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 205,856 | - | 79 | 205,935
As at 1 January 2025 | 209,468 | (136 ) | 136 | 209,468

10. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Accruals and deferred income | 1,447 |  | 4,059
| 1,446 |  | 4,059

11. Movement in Funds

| As at 1 January 2025 | Income | Expenditure | As at 31 December 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 208,141 | 6,869 | (10,514 ) | 204,496
Total funds | 208,141 | 6,869 | (10,514 ) | 204,496

| As at 1 January 2024 | Income | Expenditure | As at 31 December 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 213,287 | 16,944 | (22,090 ) | 208,141
Total funds | 213,287 | 16,944 | (22,090 ) | 208,141

12. 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.
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Christ International Christian Church Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
13. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
14. 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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