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2023-06-30-accounts

Charity number: 1016583

GLORY HOUSE

Report of the Trustees and Unaudited Financial Statements

For the period ended 30 June 2023

GLORY HOUSE Contents Page For the period ended 30 June 2023

Report of the Trustees 1 to 5
Independent Examiner's Report to the Trustees 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9 to 13
Detailed Statement of Financial Activities 14 to 15

GLORY HOUSE Report of the Trustees

For the period ended 30 June 2023

The Trustees have pleasure in presenting their report and the financial statements for the charity for the period ended 30 June 2023. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Trustees have confirmed that they have complied with their duties under Section 4 of the Charity Act 2006 to have due regard for the Public benefit. In planning our activities, the Board of Trustees has given careful consideration to the charity commissions general guidance on public benefit and in particular, to its supplementary public benefit guidance on advancing religious education.

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GLORY HOUSE Report of the Trustees Continued

For the period ended 30 June 2023

ACHIEVEMENTS AND PERFORMANCE

Achievements against objectives

ACHIEVEMENTS AND PERFORMANCE

Achievements against objectives Volunteers

The Trustees join the Management Team to appreciate the innumerable hours and unquantifiable efforts of many of our members who do not only volunteer their time and skills to provide diverse services regularly, but are also committed to other activities that may arise from time to time in the church.

Achievements and performances of the Church within this period

The accounting year April 2022 to June 2023 was the year to consolidate on efforts to return to normalcy post covid years while preparing for and implementing the relocation of church to a new location.

The church continued onsite services while also broadcasting our services online.

-Sunday services

-Adult service 10.30am-12.00noon (YT, FB, GHApp)

-Teens Church (ROC) 10.30am-12.00noon

-Children's ministry 10.00am-12.00noon

-Mid-week meetings

-Wed. Word Services 7.00pm-7.45pm

-Tue. Prayer Hour7.00pm-7.45pm

-GH Love Centres continued virtual meetings every fortnight via zoom on Sundays and a monthly prayer meeting. Training and equipping the leaders.

-Teaching seminars and conferences held for personal growth; Women's Ministry conference; Men's Ministry conference; Family Life Ministry Thrive event; Before I Do training for Couples; Single's Ministry seminar ('Konnections').

-A number of Special Sunday musical events with guest artists and guest preachers featured as a strategy to encourage the return of members to onsite church attendance post COVID. The Jesus Is King annual Easter concert also held with guest artists.

-Other activities: Annual Family Funday with games involving the community and church members.

-The Hands of Love, 'Blessed and Share', continued supporting families with food packs and cash gifts to support families in financial emergency situations.

-The Pastoral Ministry engaged in hospital and home visits, baby dedication, and pastoral counselling sessions. There are

1.Weddings 2 2.Child dedication 9 3.Baby Naming4

4.Funeral service 2

5.Before I Do (BID class) 15

6.Premarital counselling 04

-The Charity supported mission trips around the world for leadership training and church growth endeavours.

-The Charity continued to support the church plants in Nigeria. Trainings, crusades, welfare outreaches, etc.

-Our Human Resource provider, Croner Group, continue to help us adhere to the HR legal requirements.

Property

-The planning permission application for the property in Chelmsford was submitted and approved at the end of 2022 which involved the services of a Planning Consultant (Planning Insights).

-The sale contract for 2 Tabernacle Avenue due for completion on 17th Nov. 2022 was extended till 28th February 2023.

-The sale of the property at Tabernacle Avenue and the purchase of the Chelmsford property occurred simultaneously on 28th February 2023.

-The services of R.O.C.K Solicitors was retained in support of our legal matters.

Property Renovation: Springfield Lyon House, Chelmsford. CM2 5LB.

-The GH Chelmsford facility had to be made fit for use. Health and Safety requirements, fire regulations, security arrangements, structural checks, sound regulations and a number of other statutory necessities had to be looked into and addressed.

-An office floor had to be converted to an auditorium for adult services, and halls were created for children's services, youth

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GLORY HOUSE Report of the Trustees Continued

For the period ended 30 June 2023

meetings and ancillary meeting rooms. Office space was identified for staff, temporary storage space created, etc.

-The ground of the facility includes a pond which needed to be secured and fenced in respect of health and safety stipulations. In addition to this, contracts had to be signed with service providers electricity, gas, water, telecommunication, security, cleaners, gardeners and a few others.

The Church Move

-The church relocated from Tabernacle Avenue to the new property in Chelmsford on 28th February 2023.

-The new property required numerous modifications to make it fit for immediate use while we envision further construction work on the premises.

-Church Relocation was a major undertaking logistically, financially and physically but a big success with the support of professionals, staff and our dedicated volunteers.

-Bus Transportation systems: Weekly shuttle systems was organised for members and staff from London to Chelmsford and back.

GH London branch

-To God's glory, GH London was inaugurated on the 30th of April 2023. The church caters for GH members in the London area.

-GH London meetings hold in a rented school hall (Cumberland Community School, Oban Close, London. E13 8SJ). The vision and mission are reflective of Glory House standards.

-Children's church and Youth Ministry have also commenced; DBS checks have been carried out for the leaders and teachers.

CIO Charity Status

-Glory House was registered with the Charities Commission by a Deed Document in 1992. This was reviewed a few years later and updated with the Charities Commission. It is deemed necessary to consider changing our status as a Trust to a Charitable Incorporated Organisation, C.I.O.

-An independent legal consultant, Ms. Nneka Keazor, JDS Solicitors, has since been engaged and has set out the advantages and disadvantages that accrue to this change.

-However, the process to effect this change was put on hold late 2022. This was due to the impending sale of Tabernacle Avenue, the purchase of new property and the impact it would have on the process.

Investments:

In 2023, GH invested £100,000.000 into Tapetro Limited. With 100% return-on-investment (ROI) over a period of twelve calendar months, the contract was signed, commencing 11th July 2023 and maturing on 10th July 2024. However, the funds were released to Tapetro (by GH lawyers) on the 17th of July 2023.

-Effective date of completion of this transaction is 17th of July 2024.

-Mrs. Nneka Keazor (JDS Solicitors) represents GH's interests.

FINANCIAL REVIEW

The net income for the year amounted to a surplus of £2,792,170. It is worth noting that this is as a result of the profit on the sale of the former church building in Tabernacle Avenue. This has been utilised in the purchase of the new property in Springfield Lyons House. In 2022 it was a deficit of £43,819, all of which was attributable to general reserve.

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GLORY HOUSE Report of the Trustees Continued

For the period ended 30 June 2023

Reserves

It is the policy of the Church to maintain unrestrictesd funds, which are the free reserves of the chairty, at a level which equates to at least 3 months of unrestricted expenditure which amounted to £266953.74 for the current year.This provides sufficient funds to cover management, adminstration and support costs and to respond to emergencies, which may arise from time to time. At the year-end the free reserves represented by the Net Current Assets were £322625. It is the intention of the Trustees to build reserves to the right level over the next few years

Principal funding sources:

The Church members continued to be the main source of income in form of donations and gifts to the Church.

Investment policy and objectives:

Aside from retaining a prudent amount in the current account, most of the charity's liquid funds are in a deposit account which is available under short notice for use. The trustees do not consider long term investments as prudent because the funds are needed for use on a continuos basis on projects.

Future Developments:

The Charity will continue to build and grow its operations in developing its members whilst continuing to build and fester within the community. The Charity continued the search for another property that would be better suited to meet the need to expand its operations. We will focus on building our international and domestic branches and work towards a structure of continued growth in planting churches domestically and abroad. The charity will be investing more strategically in the community, through different schemes and outreaches

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

The organisation is a charity and governed by a Trust Deed, made on 10th June 1992 and supplementary deed made on 24th June 2003.

Recruitment and appointment of trustees

There were no new trustees appointed during the year.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity GLORY HOUSE Charity registration number 1016583 Principal address Springfield Lyons House Springfield Lyons Approach Chelmsford Business Park CM2 5LB

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mrs Omotara Talabi

Mr Ayodeji Charles Fadebiyi Mr Akintunde Akinola Sofola Mr Kwaku Ofori Boateng Mr Henry Oluwakayode O Ogundana Ms Caroline Agbi

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GLORY HOUSE Report of the Trustees Continued

For the period ended 30 June 2023

Independent examiner

CHRIS ATKINS SERVICES ONE LIMITED OFFICE 310, ACCESS SELF STORAGE UNIT 1, MERIDIAN TRADING ESTATE 20, BUGBY'S WAY LONDON SE7 7SF

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 03 December 2024 Mrs Omotara Talabi

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GLORY HOUSE Independent Examiners Report to the Trustees

For the period ended 30 June 2023

I report to the trustees on my examination of the accounts of the charity for the period ended 30 June 2023.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

Since the Charity's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of the Institute of Financial Accountant, which is one of the listed bodies.

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 that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

CHRIS ATKINS SERVICES ONE LIMITED OFFICE 310, ACCESS SELF STORAGE UNIT 1, MERIDIAN TRADING ESTATE 20, BUGBY'S WAY LONDON SE7 7SF

03 December 2024

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GLORY HOUSE Statement of Financial Activities

For the period ended 30 June 2023

Notes
Income and endowments from:
Donations and legacies
2
Investments
3
Bank interest receivable
Other income
4
Gains on disposal of tangiable
fixed asset for charity's own use
Other income 1
Total
Expenditure on:
Raising funds
5
Costs of generating donations
and legacies
Charitable activities
6/7
Evangelism & Missions
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
797,726
1,858
3,061,072
10,560
3,871,216
(11,231)
(1,067,815)
(1,079,046)
2,792,170
1,816,636
4,608,806
2022
£
561,666
-
-
9,536
571,202
(2,983)
(612,038)
(615,021)
(43,819)
1,860,455
1,816,636

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GLORY HOUSE Statement of Financial Position

As at 30 June 2023

Notes
Fixed assets
Tangible assets
12
Investments
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
13
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
14
Net assets
The funds of the charity
Unrestricted income funds
15
Total funds
£
2023
4,086,181
200,000
4,286,181
356,341
356,341
(33,716)
322,625
4,608,806
-
4,608,806
4,608,806
4,608,806
£
2022
1,886,953
-
1,886,953
54,277
54,277
(41,728)
12,549
1,899,502
(82,866)
1,816,636
1,816,636
1,816,636

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mrs Omotara Talabi Trustee

03 December 2024

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GLORY HOUSE Notes to the Financial Statements

For the period ended 30 June 2023

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

GLORY HOUSE meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Land and Buildings 2% Straight line Computer Equipment 20% Straight line Fixtures and Fittings 4% Straight line

2. Income from donations and legacies

Unrestricted funds
Donations received
Grants received
2022
2023
£
£
460,941
797,726
100,725
-
561,666
797,726

3. Investment income

2023 2022
£ £
Unrestricted funds
Bank interest receivable 1,858 -
1,858 -

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GLORY HOUSE Notes to the Financial Statements Continued

For the period ended 30 June 2023

4. Other income

ther income
Unrestricted funds
Gains on disposal of tangible
fixed asset for charity's own use
Other income 1
xpenditure on generating donations and legacies
Unrestricted funds
Support costs
osts of charitable activities by fund type
Unrestricted funds
Evangelism & Missions
osts of charitable activities by activity type
Activities undertaken directly
Evangelism & Missions
nalysis of support costs
Voluntary Income
Finance
2023
£
3,061,072
10,560
3,071,632
2023
£
11,231
11,231
2023
£
1,067,815
2023
£
1,067,815
2023
£
11,231
2022
£
-
9,536
9,536
2022
£
2,983
2,983
2022
£
612,038
2022
£
612,038
2022
£
2,983

5. Expenditure on generating donations and legacies

6. Costs of charitable activities by fund type

7. Costs of charitable activities by activity type

8. Analysis of support costs

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GLORY HOUSE Notes to the Financial Statements Continued

For the period ended 30 June 2023

9. Net income/(expenditure) for the period

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2023 2022
£ £
Depreciation of owned fixed assets 71,183 47,235
Staff pension contributions 8,298 6,860
(Gain)/Loss on disposal of tangible fixed assets (3,061,072) -

10. Staff costs and emoluments

Total staff costs for the period ended 30 June 2023 were:

Salaries and wages
Social security costs
Pension costs
Administrative Staff
2023
£
342,494
26,391
8,298
377,183
2023
8
8
2022
£
286,542
24,965
6,860
318,367
2022
9
9

11. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

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GLORY HOUSE

Notes to the Financial Statements Continued

For the period ended 30 June 2023

12. Tangible fixed assets

Land and Fixtures and Computer
Cost or valuation Buildings Fittings Equipment Total
£ £ £ £
At 01 April 2022 2,039,067 902,736 36,457 2,978,260
Additions 3,815,434 2,625 2,757 3,820,816
Disposals (1,550,406) - - (1,550,406)
At 30 June 2023 4,304,095 905,361 39,214 5,248,670
Depreciation
At 01 April 2022 457,020 609,106 25,181 1,091,307
Charge for period 57,077 11,850 2,255 71,182
At 30 June 2023 514,097 620,956 27,436 1,162,489
Net book values
At 30 June 2023 3,789,998 284,405 11,778 4,086,181
At 31 March 2022 1,582,047 293,630 11,276 1,886,953

13. Creditors: amounts falling due within one year

2023 2022
£ £
Trade creditors 17,195 17,195
Other creditors 8,521 11,533
Accruals and deferred income 8,000 13,000
33,716 41,728
Creditors: amounts falling due after more than one year
2023 2022
£ £
Loans and overdrafts - 82,866
- 82,866

14. Creditors: amounts falling due after more than one year

15. Movement in funds

Unrestricted Funds

Unrestricted Funds
Balance at Incoming Outgoing Balance at
01/04/2022 resources resources 30/06/2023
£ £ £ £
General
General 1,816,636 3,871,216 (1,079,046) 4,608,806
1,816,636 3,871,216 (1,079,046) 4,608,806

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GLORY HOUSE Notes to the Financial Statements Continued

For the period ended 30 June 2023

Unrestricted Funds - Previous year

Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/04/2021 resources resources 31/03/2022
£ £ £ £
General
General 1,860,455 571,202 (615,021) 1,816,636
1,860,455 571,202 (615,021) 1,816,636

Purpose of unrestricted Funds

General

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

16. Analysis of net assets between funds

Tangible Investments Net current Creditors > Net Assets
fixed assets assets / one year
(liabilities)
£ £ £ £ £
Unrestricted funds
General
General 4,086,181 200,000 322,625 - 4,608,806
4,086,181 200,000 322,625 - 4,608,806
Previous year
Tangible Investments Net current Creditors > Net Assets
fixed assets assets / one year
(liabilities)
£ £ £ £ £
Unrestricted funds
General
General 1,886,953 - 12,549 (82,866) 1,816,636
1,886,953 - 12,549 (82,866) 1,816,636

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GLORY HOUSE Detailed Statement of Financial Activities

For the period ended 30 June 2023

INCOME AND ENDOWMENT
Donations and legacies
Donations
Building Fund
Gift Aid
Media Funds
Cjrs Grants Received
Investments
Bank Interest Receivable
Other income
Gains On Disposal Of Tangible Fixed Asset For
Charity'S Own Use
Rental Income
Total incoming resources
EXPENDITURE
Charitable activities
Staff Costs - Wages & Salaries
Staff Costs - Social Security Costs
Staff Costs - Pension Contributions
Depreciation - Owned Assets
Rates & Water
Light & Heat
Telephone
Licenses & Subscriptions
Travel & Subsistence
Media Ministry Expenses
Health & Safety
Legal & Professional Fees
Staff Training
Security
Insurance
Redundancy Pay
Postage & Stationery
Equipment Hire
Welfare & Support
Honorarium
Evangelism And Missions
Website Cost
Sundry Expenses
Gift To Mission
Repair & Maintenance
Hands Of Love
Software Cost
£
2023
651,295
17,475
128,956
-
-
797,726
1,858
1,858
3,061,072
10,560
3,071,632
3,871,216
(342,494)
(26,391)
(8,298)
(71,183)
(1,797)
(47,046)
(28,965)
(3,667)
(18,849)
(36,254)
(4,501)
(48,130)
-
(22,174)
(10,266)
(20,000)
(3,317)
(24,555)
(50,349)
(11,580)
(39,850)
(720)
-
-
(16,413)
-
(1,439)
£
2022
415,854
6,520
32,994
5,573
100,725
561,666
-
-
-
9,536
9,536
571,202
(286,542)
(24,965)
(6,860)
(47,235)
(2,961)
(21,975)
(19,771)
(747)
-
(26,483)
(7,789)
(16,184)
(1,250)
(12,195)
(9,046)
-
(1,995)
(2,325)
(4,605)
(3,170)
(15,597)
(2,414)
(244)
(6,000)
(538)
(200)
(809)

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This page does not form part of the statutory financial statements

GLORY HOUSE Detailed Statement of Financial Activities Continued

For the period ended 30 June 2023

Casual Workers
Mission
Pastoral Allowance
Accountancy Fees
Out Of Zion Choir
Books & Cds
Charitable Donations
Cleaning Expenses
Removal And Re-Installation Cost
Moving Cost
Council Tax
Building Renovation
Grounds Maintenance
SUPPORT COSTS
Finance
Bank Charges
Other Charges
Total resources expended
Net Income
-
-
(98,000)
(8,000)
(36,384)
(544)
(1,903)
(12,056)
(25,237)
(26,288)
(4,915)
(14,630)
(1,620)
(1,067,815)
(4,019)
(7,212)
(11,231)
(1,079,046)
2,792,170
(1,850)
(2,660)
(62,000)
(6,500)
(17,128)
-
-
-
-
-
-
-
-
(612,038)
(533)
(2,450)
(2,983)
(615,021)
(43,819)

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This page does not form part of the statutory financial statements