LIGHT OF CHRIST MINISTRIES - Filleted accounts

Registered number

13846397

LIGHT OF CHRIST MINISTRIES

Filleted Accounts

31 January 2026

LIGHT OF CHRIST MINISTRIES
Registered number:		13846397
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Current assets
Cash at bank and in hand		14			48

Creditors: amounts falling due within one year	3	(3,102)			(2,768)

Net current liabilities			(3,088)			(2,720)

Net liabilities			(3,088)			(2,720)

Capital and reserves
Accumulated funds			(3,088)			(2,720)

Shareholders' funds			(3,088)			(2,720)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Kehinde Oluwayemisi Onanuga
Director
Approved by the board on 26 October 2026

LIGHT OF CHRIST MINISTRIES
Notes to the Accounts
for the year ended 31 January 2026

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0

3	Creditors: amounts falling due within one year		2026		2025
£				£

	Amount due to other charities		-		2,518
	Accrual		200		250
	Directors' current account		2,902		-
			3,102		2,768

4	Other information

	LIGHT OF CHRIST MINISTRIES is a private company limited by guarantee without share capital use of 'Limited' exemption and incorporated in England. Its registered office is:
	76 Alma Road
	Sheerness
	ME12 2PD