Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 No description of principal activity true 1 February 2025 31 January 2026 31 January 2026 14590165 Mrs Jaswinder Kaur Mrs Kuldeep Kaur Mrs Inderjit Rani Mr Jaspal Saini 1209960 false false false false false false Church Public Services Service Days true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14590165 2025-01-31 14590165 2026-01-31 14590165 2025-02-01 2026-01-31 14590165 frs-core:ComputerEquipment 2026-01-31 14590165 frs-core:ComputerEquipment 2025-02-01 2026-01-31 14590165 frs-core:ComputerEquipment 2025-01-31 14590165 frs-char:CharitableCompanyLimitedByGuarantee 2025-02-01 2026-01-31 14590165 frs-bus:FullAccounts 2025-02-01 2026-01-31 14590165 frs-bus:MediumEntities 2025-02-01 2026-01-31 14590165 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 14590165 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 14590165 frs-char:TotalUnrestrictedFunds 2025-01-31 14590165 frs-char:TotalUnrestrictedFunds 2026-01-31 14590165 frs-char:TotalUnrestrictedFunds 2025-02-01 2026-01-31 14590165 frs-char:UnrestrictedFundsGeneral 2025-01-31 14590165 frs-char:UnrestrictedFundsGeneral 2025-02-01 2026-01-31 14590165 frs-char:UnrestrictedFundsGeneral 2026-01-31 14590165 frs-char:IndependentExaminationCharity 2025-02-01 2026-01-31 14590165 frs-char:Trustee1 2025-02-01 2026-01-31 14590165 frs-char:Trustee2 2025-02-01 2026-01-31 14590165 frs-char:Trustee3 2025-02-01 2026-01-31 14590165 frs-char:Trustee4 2025-02-01 2026-01-31 14590165 frs-char:Activity1 2025-02-01 2026-01-31 14590165 frs-char:Activity2 2025-02-01 2026-01-31 14590165 2024-01-31 14590165 2025-01-31 14590165 2024-02-01 2025-01-31 14590165 frs-char:TotalUnrestrictedFunds 2025-01-31 14590165 frs-char:TotalUnrestrictedFunds 2024-02-01 2025-01-31 14590165 frs-char:UnrestrictedFundsGeneral 2024-01-31 14590165 frs-char:UnrestrictedFundsGeneral 2024-02-01 2025-01-31 14590165 frs-char:UnrestrictedFundsGeneral 2025-01-31
Company registration number: 14590165
Charity registration number: 1209960
The Army Of Lord Jesus Christ Ltd
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 January 2026
Ease Accounting Associates UK Limited
61 Ease A A Dartford Business Park
Victoria Road
Dartford
Kent
DA1 5FS
The Army Of Lord Jesus Christ Ltd
Contents
Contents
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—7
Notes to the Financial Statements 8—13
Page 1
The Army Of Lord Jesus Christ Ltd
Reference and Administrative Details
For The Year Ended 31 January 2026
Reference and Administrative Details
Trustees
Mrs Jaswinder Kaur
Mrs Kuldeep Kaur
Mrs Inderjit Rani
Mr Jaspal Saini
Charity Number 1209960
Company Number 14590165
Independent Examiner Babatunde Akinhanmi BFP, ACA.
Ease Accounting Associates UK Limited
Chartered Accountants
61 Ease A A Dartford Business Park
Victoria Road
Dartford
Kent
DA1 5FS
Page 1
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The Army Of Lord Jesus Christ Ltd
Company No. 14590165
Trustees' Report For The Year Ended 31 January 2026
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 January 2026.
Objectives and Activities
Aims and Objectives
The charity’s principal activity is the advancement of the Christian religion and the provision of charitable support to the community.
Its charitable purposes, as set out in its governing document, are summarised as follows:
1. To advance the Christian religion for the public benefit, particularly through religious worship, pastoral care and community outreach.
2. To prevent or relieve poverty by providing grants, goods and services to individuals in need and supporting charities or other organisations working towards these purposes.
3. To benefit residents of Wolverhampton and the surrounding neighbourhood, without discrimination, by working with residents, local authorities and other organisations to advance education and provide recreational and leisure facilities in the interests of social welfare.
In furtherance of these purposes, the charity has the power to establish, maintain or manage a community centre, either independently or in cooperation with other bodies.
The charity’s intended beneficiaries include children and young people, older people, people with disabilities and the wider public.
Public Benefit
During the year, the charity furthered its purposes through the activities actually undertaken, such as: 
worship services, 
pastoral support, 
community outreach, 
assistance to people in need or educational activities.
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.
Structure, Governance and Management
Trustee Selection Methods
The charity was incorporated on 13 January 2023 and is governed by its Memorandum and Articles of Association. It is registered with Companies House and the Charity Commission for England and Wales.
The trustees are responsible for the charity’s overall governance, strategic direction and management. They meet regularly to review its activities, financial position and progress towards its charitable objectives.
...CONTINUED
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The Army Of Lord Jesus Christ Ltd
Trustees' Report (continued)
For The Year Ended 31 January 2026
Trustee Selection Methods - continued
Trustees are appointed in accordance with the Articles of Association. 
New trustees receive an introduction to the charity’s objectives, activities and their responsibilities. 
They are encouraged to undertake relevant training and to familiarise themselves with Charity Commission guidance, including The Essential Trustee.
The trustees contribute their time voluntarily, using their skills and experience to support the charity’s work.
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:
Mr Jaspal Saini
Trustee
5 October 2026
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The Army Of Lord Jesus Christ Ltd
Independent Examiner's Report to the Trustees of The Army Of Lord Jesus Christ Ltd
For The Year Ended 31 January 2026
Independent Examiner's Report to the Trustees of The Army Of Lord Jesus Christ Ltd
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2026.
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.
Babatunde Akinhanmi BFP, ACA.
5 October 2026
61 Ease A A Dartford Business Park
Victoria Road
Dartford
Kent
DA1 5FS
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The Army Of Lord Jesus Christ Ltd
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 January 2026
Statement of Financial Activities (including Income and Expenditure Account)
2026 2025
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 4 20,863 10,495
EXPENDITURE ON:
Raising funds 6 (26,470 ) (4,716 )
Charitable activities: 6
NET (EXPENDITURE)/INCOME (5,607 ) 5,779
NET MOVEMENT IN FUNDS (5,607 ) 10,691
RECONCILIATION OF FUNDS:
Total funds brought forward 10,691 -
TOTAL FUNDS CARRIED FORWARD 13 5,084 10,691
The notes on pages 8 to 13 form part of these financial statements.
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The Army Of Lord Jesus Christ Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
2026 2025
Unrestricted funds Total funds
Notes £ £
FIXED ASSETS
Tangible Assets 11 1,021 -
1,021 -
CURRENT ASSETS
Cash at bank and in hand 4,558 11,066
4,558 11,066
Creditors: Amounts Falling Due Within One Year 12 (495 ) (375 )
NET CURRENT ASSETS (LIABILITIES) 4,063 10,691
TOTAL ASSETS LESS CURRENT LIABILITIES 5,084 10,691
NET ASSETS 5,084 10,691
FUNDS OF THE CHARITY
Unrestricted Funds 5,084 10,691
TOTAL FUNDS 13 5,084 10,691
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The Army Of Lord Jesus Christ Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Kuldeep Kaur
Trustee
5 October 2026
The notes on pages 8 to 13 form part of these financial statements.
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The Army Of Lord Jesus Christ Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
The Army Of Lord Jesus Christ Ltd is a company limited by guarantee, incorporated in , registered number 14590165 and registered charity number 1209960 . 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. 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.
3.3. Incoming Resources
Income is recognised when the charity is entitled to receive it, receipt is probable and the amount can be measured reliably.
Donations and grants received for general charitable purposes are included in unrestricted funds. Income subject to restrictions imposed by donors or funders is included in restricted funds.
Grants subject to performance conditions are recognised when those conditions have been satisfied. Amounts received before entitlement arises are included in deferred income.
Bank interest is recognised when receivable.
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The Army Of Lord Jesus Christ Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
3.4. Resources Expended
Expenditure is recognised when the charity has a legal or constructive obligation to make payment, settlement is probable and the amount can be measured reliably.
Expenditure on charitable activities includes the direct costs of delivering the charity’s religious, pastoral and community activities, together with associated support and governance costs.
Costs are allocated directly to the activities or funds to which they relate. Shared costs are apportioned on a reasonable and consistent basis reflecting the use of resources.
Governance costs include expenditure relating to statutory compliance, the preparation and examination of the annual accounts, and the governance of the charity.
Irrecoverable VAT is included within the relevant expenditure or asset cost.
3.5. 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:
Computer Equipment 25% Reducing balance basis
3.6. 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.
3.7. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
4. Income from Donations and Legacies
2026 2025
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 20,863 10,495
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The Army Of Lord Jesus Christ Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):
2026 2025
£ £
Depreciation of tangible fixed assets - owned 340 -
6. Analysis of Expenditure
2026
Support costs
(see note 8 )
£
Raising funds 26,470
2025
Support costs
(see note 8 )
£
Raising funds 4,716
7. Grants Payable
Grants paid to institutions
During the year, the charity made a grant of £15,001 to The Church of Signs and Wonders UK to support the propagation of Christianity
The grant is included within expenditure on charitable activities in the Statement of Financial Activities.
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The Army Of Lord Jesus Christ Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Support Costs
2026
Raising funds
£
Employee costs 513
Premises expenses 6,670
General administration 18,947
Depreciation 340
26,470
2025
Raising funds
£
Premises expenses 3,350
General administration 1,366
4,716
9. Independent Examiner's Remuneration
2026 2025
£ £
Independent examination of the financial statements 245 175
10. Average Number of Employees
Average number of employees during the year was: NIL (2025: NIL)
- -
11. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2025 -
Additions 1,361
As at 31 January 2026 1,361
...CONTINUED
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The Army Of Lord Jesus Christ Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
Depreciation
As at 1 February 2025 -
Provided during the period 340
As at 31 January 2026 340
Net Book Value
As at 31 January 2026 1,021
As at 1 February 2025 -
12. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Accruals and deferred income 495 375
13. Movement in Funds
As at 1 February 2025 Income Expenditure As at 31 January 2026
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 10,691 20,863 (26,470 ) 5,084
Total funds 10,691 20,863 (26,470 ) 5,084
As at 1 February 2024 Income Expenditure Transfers As at 31 January 2025
£ £ £ £ £
Unrestricted funds
General:
General unrestricted fund - 10,495 (4,716 ) 4,912 10,691
Total funds - 10,495 (4,716 ) 4,912 10,691
14. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
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The Army Of Lord Jesus Christ Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2026 2025
£ £
15. Related Party Disclosures
16. 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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