Arise and Shine Evangelistic Association Charity Accounts

COMPANY REGISTRATION NUMBER: 03083695

CHARITY REGISTRATION NUMBER: 1048519

Arise and Shine Evangelistic Association

Company Limited by Guarantee

Unaudited Financial Statements

31 July 2025

Arise and Shine Evangelistic Association

Company Limited by Guarantee

Financial Statements

Year ended 31 July 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	3

Statement of financial activities (including income and expenditure account)	4

Statement of financial position	5

Notes to the financial statements	6

Arise and Shine Evangelistic Association

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 July 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025 .

Reference and administrative details

Registered charity name	Arise and Shine Evangelistic Association

Charity registration number	1048519

Company registration number	03083695

Principal office and registered	32 Rotherhithe New Road
office	Rotherhithe
	London
	SE16 2AD

The trustees

	Stephen Same
	Dirk Wood
	Elizabeth Wood
	Jason O'Reilly

Company secretary	Elizabeth Wood

Independent examiner	Jones & Graham Accountants Ltd
	6 Hall Square
	DENBIGH
	Denbighshire
	LL16 3NU

Structure, governance and management

The charity is a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Keith Dalby (resigned 04/10/2023)

Stephen Same

Dirk Wood

Elizabeth Wood

Jason O'Reilly (appointed 01/10/2023)

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The charity's policies are set by the trustees. Day-to-day operations are carried out by two of the trustees and by other voluntary staff.

Objectives and activities

The charity's objects are the advancement of religion worldwide. The policies adopted in furtherance of these objects are the running of a training and outreach centre in the Rotherhithe area of London and there has been no change in these during the year.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

Details of the development, activities and achievements of the charity during the year are set out in a separate report.

Financial review

The charity's financial transactions during the year and financial position at the end of the year are summarised in the attached accounts. The trustees consider the financial position to be satisfactory.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The trustees' annual report and the strategic report were approved on 20 November 2025 and signed on behalf of the board of trustees by:

Stephen Same

Trustee

Arise and Shine Evangelistic Association

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Arise and Shine Evangelistic Association

Year ended 31 July 2025

I report to the trustees on my examination of the financial statements of Arise and Shine Evangelistic Association ('the charity') for the year ended 31 July 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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 charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements 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 financial statements 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.

Jones & Graham Accountants Ltd Independent Examiner

6 Hall Square DENBIGH Denbighshire LL16 3NU

20 November 2025

Arise and Shine Evangelistic Association

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 July 2025

	2025			2024
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	4	7,419	315	7,734	7,192
Charitable activities	5	20	–	20	124
Other income	6	6,502	–	6,502	7,515
		--------	----	--------	--------
Total income		13,941	315	14,256	14,831
		--------	----	--------	--------

Expenditure

Expenditure on charitable activities	7,8	11,687	662	12,350	11,891
		--------	----	--------	--------
Total expenditure		11,687	662	12,350	11,891
		--------	----	--------	--------

	--------	----	--------	--------
Net income	2,254	( 347)	1,906	2,940
	--------	----	--------	--------

Transfers between funds	32,747	(32,747)	–	–

	--------	--------	--------	--------
Net movement in funds	35,001	( 33,094)	1,906	2,940

Reconciliation of funds

Total funds brought forward	63,402	33,364	96,766	93,826
	--------	--------	--------	--------
Total funds carried forward	98,403	270	98,673	96,766
	--------	--------	--------	--------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Arise and Shine Evangelistic Association

Company Limited by Guarantee

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Tangible fixed assets	15	88,975	89,494

Current assets

Debtors	16	1,652	1,728
Cash at bank and in hand		8,923	6,784
		--------	-------
		10,575	8,512

Creditors: amounts falling due within one year	17	878	1,240
		--------	-------
Net current assets		9,697	7,272
		--------	--------
Total assets less current liabilities		98,672	96,766
		--------	--------
Net assets		98,672	96,766
		--------	--------

Funds of the charity

Restricted funds		270	33,364
Unrestricted funds		98,403	63,402
		--------	--------
Total charity funds	18	98,673	96,766
		--------	--------

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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

These financial statements were approved by the board of trustees and authorised for issue on 20 November 2025 , and are signed on behalf of the board by:

Stephen Same

Trustee

Arise and Shine Evangelistic Association

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 32 Rotherhithe New Road, Rotherhithe, London, SE16 2AD.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	10% straight line
User defined asset	-	5% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

4. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

Donations and gifts	7,419	315	7,734
	-------	----	-------

Unrestricted Funds	Restricted Funds	Total Funds 2024
£	£	£

Donations

Donations and gifts	6,772	420	7,192
	-------	----	-------

5. Charitable activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Fundraising	20	20	124	124
	----	----	----	----

6. Other income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Charitable rental income	6,502	6,502	7,515	7,515
	-------	-------	-------	-------

7. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Youth Club costs	204	655	859
Support costs	11,483	7	11,491
	--------	----	--------
	11,687	662	12,350
	--------	----	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Youth Club costs	296	900	1,196
Support costs	10,688	7	10,695
	--------	----	--------
	10,984	907	11,891
	--------	----	--------

8. Expenditure on charitable activities by activity type

	Activities undertaken directly	Grant funding of activities	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£	£
Youth Club costs	204	655	10,567	11,426	11,003
Governance costs	–	–	924	924	888
	----	----	--------	--------	--------
	204	655	11,491	12,350	11,891
	----	----	--------	--------	--------

9. Analysis of support costs

	Evangelism	Total 2025	Total 2024
	£	£	£
Governance costs	924	924	348
Depreciation	519	519	519
Premises expenses	13,296	13,296	9,799
Administration expenses	55	55	66
	--------	--------	--------
	14,794	14,794	10,732
	--------	--------	--------

10. Analysis of grants

	2025	2024
	£	£

Grants to institutions

Philippines Sponsorship Program	655	900
	----	----
Total grants	655	900
	----	----

11. Net income

Net income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	519	519
	----	----

12. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	780	900
	----	----

13. Staff costs

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

14. Trustee remuneration and expenses

None of the trustees (or any persons connected with them) received any remuneration during the year.

One of the trustees and his family pay an arm's-length rent in respect of their use of part of the charity's property.

15. Tangible fixed assets

	Freehold property	Fixtures and fittings	Property improvements	Total
	£	£	£	£
Cost
At 1 Aug 2024 and 31 Jul 2025	85,957	20,599	26,272	132,828
	--------	--------	--------	---------
Depreciation
At 1 Aug 2024	–	17,659	25,675	43,334
Charge for the year	–	447	72	519
	--------	--------	--------	---------
At 31 Jul 2025	–	18,106	25,747	43,853
	--------	--------	--------	---------
Carrying amount
At 31 Jul 2025	85,957	2,493	525	88,975
	--------	--------	--------	---------
At 31 Jul 2024	85,957	2,940	597	89,494
	--------	--------	--------	---------

16. Debtors

	2025	2024
	£	£
Prepayments and accrued income	1,652	1,728
	-------	-------

17. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	878	974
Other creditors	–	266
	----	-------
	878	1,240
	----	-------

18. Analysis of charitable funds

Unrestricted funds

	At 1 Aug 2024	Income	Expenditure	Transfers	At 31 Jul 2025
	£	£	£	£	£
General funds	63,402	13,941	(11,687)	32,747	98,403
	--------	--------	--------	--------	--------

	At 1 Aug 2023	Income	Expenditure	Transfers	At 31 Jul 2024
	£	£	£	£	£
General funds	59,975	14,411	(10,984)	–	63,402
	--------	--------	--------	----	--------

Restricted funds

	At 1 Aug 2024	Income	Expenditure	Transfers	At 31 Jul 2025
	£	£	£	£	£
Building fund	32,754	–	(7)	(32,747)	–
Sponsorship	340	315	(655)	–	–
Library	270	–	–	–	270
	--------	----	----	--------	----
	33,364	315	(662)	(32,747)	270
	--------	----	----	--------	----

	At 1 Aug 2023	Income	Expenditure	Transfers	At 31 Jul 2024
	£	£	£	£	£
Building fund	32,761	–	(7)	–	32,754
Sponsorship	820	420	(900)	–	340
Library	270	–	–	–	270
	--------	----	----	----	--------
	33,851	420	(907)	–	33,364
	--------	----	----	----	--------

19. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	88,975	–	88,975
Current assets	10,306	270	10,576
Creditors less than 1 year	(878)	–	(878)
	--------	----	--------
Net assets	98,403	270	98,673
	--------	----	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Tangible fixed assets	56,740	32,754	89,494
Current assets	7,902	610	8,512
Creditors less than 1 year	(1,240)	–	(1,240)
	--------	--------	--------
Net assets	63,402	33,364	96,766
	--------	--------	--------