Manna International Church
( A not -for - profit unincorporated Organisation)
Report of the Trustees
and
Financial Statements
For the Year Ended 31 March 2023
1
Manna International Church ( A not -for - profit unincorporated Organisation)
Index to the financial statements for the year ended 31 March 2023
| Page | |
|---|---|
| Organisation Information | 3 |
| Report of the Trustees | 4-8 |
| Independent examiners report | 9 |
| Statements of financial activities | 10 |
| Balance sheet | 11 |
| Notes to the financial statements | 12-13 |
| Detail financial statements | 14-15 |
2
Manna International Church ( A not -for - profit unincorporated Organisation)
Organisation Information
Trustees: Dennis Scotland Georgia Benjamin - Scotland Joe Vidal Barbara Joseph Charity No: 1,022,840 Treasurer : Cordelia Joseph Address: 738 Barking Road Palistow London E13 9LB Accountants: Gabriel & Associates Chartered Certified Accountants ) 293a High Road Leytonstone London E11 4HH
3
Manna International Church ( A not -for - profit unincorporated Organisation)
Report of the Trustees for the Year Ended 31 March 2023.
The trustees presents their report with the financial statements of the organisation for the year ended 31 March 2023. The trustees have adopted the provisions of the Statements of Recommended Practice(SORP) "Accounting and Reporting by Charities(revised 2005)" in preparing the annual report and financial statements of the organisation.
GENERAL INFORMATION
The Church is an unincorporated association, governed by a constitution.
TRUSTEES
The trustees during the year under review are as listed on page 3. Members are elected at the start of the annual year (AGM) by process of nominations and election by the showing of hands.
The trustees board meets quarterly to consider the business of the Charity, draft policies and review health and safety. Meetings are also used to review any relevant changes in legislation and social policy that will have direct or indirect impact on the work of the charity.
Trustees are indemnified against any losses by the use of a combined insurance premium that covers full contents, public liability and trustees insurance. The premium is reviewed annually to ensure value for money and appropriate safeguards of the assets held in trust.
OBJECTIVES, ORGANISATION AND ACTIVITIES
The objectives of the Church, as set out in the constitution are as follows:
a) Promotion of social education to young people within the local community using information and positive messages including workshops, group exercises, creative and dramatic arts within Churches, Schools and local community projects.
b) The promotion of the Christian Faith through the provision of educational materials, teaching and training of all peoples and groups, the organisation of seminars and conferences aimed at personal awareness, developing self esteem and inner strength through a deeper understanding of the Christian faith.
c) The provision of counselling and other forms of social, emotional and spiritual support necessary to ensure the development of the whole person who will in turn make an effective positive contribution to their community.
d) The relief of poverty.
e) To offer a safe, friendly and neutral environment in Newham, where children of separated families can spend time with one or both parents and sometimes other family members.
4
Manna International Church
( A not -for - profit unincorporated Organisation)
The Church engages in the following activities in order to further these objectives.
-
a) Regular monthly meetings.
-
b) Educational workshops.
-
c) Children Church
-
d) Fundraising events within the local community
-
e) Support groups for local men, women and young adults.
-
f) Weekly bible teaching and prayer meetings
-
g) Monthly special prayer mornings
All our events are run and managed by committed volunteers from the local community. The volunteers are of mixed group both in terms of age and gender.
The selfless service and positive contributions of the volunteers is acknowledged and greatly appreciated by the trustees.
RELATED AND CO-OPERATING CHARITIES
The Church does not have any related charities.
ACHIEVEMENTS AND PERFORMANCE DURING THE YEAR
Manna as a charity has continued to fulfil its constitutional objectives of advancing the Christian faith t In order to advance this approach we had to invest in upgrading our IT, audio equipment and internet The financial investment in the digitalisation of our equipment has had an impact on our finances but We were able to send a team of three workers to the Philippines including a young inexperienced vol
Departmental Reports
Men’s Ministry
Since the beginning of 2022 the Men’s Group have experienced significant drop off in attendance. Th Going forward it is our intention to reinstate the meetings on a monthly basis, rather than twice a mon The general consensus is that they would like to resume the meetings and preferably face to face. It h
Food Bank Report
2022 total attendees 66 - total food weighed and distributed in Kg 838.7 kg COVID
2023 total attendees 35 - total food weighed and distributed in Kg 398 kg – numbers dropped by hal Please see the attached graphs and use the tabs to navigate, we have regular attendees who have b
Some examples of families using the service
Pregnant mother from the Asian community with 2 children under 5.
Regular attendee
Romanian woman with 2 children under 5
Regular church member who helps themselves with given permission.
The Food Bank also received a generous donation of nonperishable food items from Community Foo Figures provided are measured and monitored by keeping a weekly log of attendees who came to WG
The Food Bank continues to be a valuable resource to families in the local community and we are com
Children’s Ministry
5
Children’s Ministry on a Sunday has anywhere from 3-15 children at any one time but on the whole av We’ve used the all in one Sunday school program - There are 4 volumes with lessons seasonally tied Interactive bible stories to help the youngest of children grasp scripture meaning; Life application- whe Some of the bible points we’ve covered in the last year are Fruit of the spirit; armour of God; God is w In addition to that we have written and performed productions based on the Christian faith as well as t We continue to need more volunteers so that we can separate the classes and increase the services
6
Manna International Church ( A not -for - profit unincorporated Organisation)
RESERVE POLICY
Given the size of the Church in terms of attendance, members of trustee consider that the Church is not in the position to maintain a huge deposit but to hold amount sufficient to pay day to day expenses. In view of this, whatever income the Church generates is applied towards running cost and ensure that this level can be sustained for at least three months without income. The charity main source of income continues to be from the generous donations given by its members. The Church does not generate enough funds yet to support the appointment of a full or part -time staff.
FUTURE DEVELOPMENTS
7
Manna International Church
( A not -for - profit unincorporated Organisation)
STATEMENT OF TRUSTEES' RESPONSIBILITIES YEAR ENDED 31 March 2023.
Charity law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of its financial activities for that year. In preparing those financial statements the trustees are required to:
select suitable accounting policies and apply them consistently;
make judgments and estimates that are reasonable and prudent;
state whether the policies adopted are in accordance with the Statement of Recommended Practice, “Accounting and Reporting by Charities (revised 2005)” and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to assume the charity will continue operating.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
8
Manna International Church ( A not -for - profit unincorporated Organisation)
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEE
YEAR ENDED 31 March 2023.
I report on the financial statements of the Church for the year ended 31 March 2023, which are set out on pages 7 to 13.
Respective responsibilities of trustees and examiner
As the Church’s trustees you are responsible for the General Directions given by the Charity Commissioners. An independent examination includes a review of the accounting records kept by the Church and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention
which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act, and to prepare financial statements which accord with the accounting records and to comply with the accounting requirements of the Act, have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Gabriel Akintunde Gabriel & Associates 293a High Road Leytonstone E11 4HH
9
Manna International Church
( A not -for - profit unincorporated Organisation)
Statement of Financial Activities
for the year ended 31 March 2023
| Notes Incoming Resources Donations Total incoming Resources Resources expended Cost of activities in furtherance of the Church's objects Management and admin Total resources expended Surplus/(deficit) on ordinary activities before funds transfers Fund Transfer Balance brought forward Fund Balance as at 31 March 2023 |
31-Mar 31-Mar Unrestricted Restricted 2023 2022 funds funds Total fund Total fund 61,317 61,317 55,349 |
|---|---|
| 61,317 61,317 55,349 |
|
| 85,317 85,317 50,221 2,200 2,200 706 |
|
| 87,517 87,517 50,927 |
|
| -26,200 -26,200 4,422 69,321 0 64,899 |
|
| 43,121 -26,200 69,321 |
The church has no recognised gains or losses other than the results for the period as set out above. All of the activities of the Church are classed as continuing.
10
Manna International Church
( A not -for - profit unincorporated Organisation)
| Balance Sheet as at 31 March 2023. CURRENT ASSETS Bank Balance Creditors- Accrual Loan NET ASSETS REPRESENTED BY: Unrestricted funds TOTAL FUNDS APPROVED ON BEHALF OF THE TRUSTEES Name: Dennis Scotland Signature:Dennis Scotland Name: Cordelia Jospeh Signature:Cordelia Joseph Date: 12th March 2024 |
31-Mar 31-Mar 2023 2022 43,121 70,321 0 -600 0 -400 |
|---|---|
| 43,121 69,321 |
|
| 43,121 69,321 |
|
| 43,121 69,321 |
|
| Trustee Trustee |
11
1
Manna International Church
( A not -for - profit unincorporated Organisation)
ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared:
· under the historical cost convention
in accordance with the Statement of Recommended Practice (SORP Accounting and Reporting by Charities (revised 2005)”, and applicable accounting standards.
Fund accounting
Unrestricted funds are general funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Church and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Church for particular purposes.
The cost of raising and administering such funds are charged against the specific fund. Investment income and gains are allocated to the appropriate fund.
Incoming resources
All incoming resources are included in the statement of financial activities when the Church is legally entitled to the income and the amount can be quantified with reasonable accuracy.
No amounts are included in the financial statements for services donated by volunteers.
Resources expended
All expenditure is accounted for on receipts and payment basis and has been classified under headings that aggregate all costs related to the category.
Management and administration costs are those incurred in connection with administration of the Church and compliance with constitutional and statutory requirements
12
Manna International Church
( A not -for - profit unincorporated Organisation)
| Cost of activities in furtherance of the Church Objects Rent Water/General rate Electricity Telephone Building Insurance Events Cleaning Donations Hospitality Honorarium Equipments Publicity Music Printing Other cost Repairs and maintenance Management and Admin Meeting Accountancy Bank Charges |
31-Mar 31-Mar 2023 2022 42,500 26,664 621 252 3,195 2,426 2,081 867 936 842 2,150 5,195 3,569 301 500 7,355 2,312 0 5,450 0 14,283 3,119 1,356 0 2,070 708 369 553 181 910 3,744 1,029 |
|---|---|
| 85,317 50,221 |
|
| 1200 106 1000 600 0 0 2200 706 |
13
Manna International Church ( A not -for - profit unincorporated Organisation)
Detail Financial statements for the year ended 31 March 2023
for
Manna International Church
14
Manna International Church
( A not -for - profit unincorporated Organisation)
| Income/Receipts | ||
|---|---|---|
| Tithes and Offerings | 61,317 | |
| Expenditure | ||
| Accountancy fee | 1,000 | |
| Rent | 42,500 | |
| Water rate | 621 | |
| Electricity | 3,195 | |
| Telephone | 2,081 | |
| Building Insurance | 936 | |
| Events | 2,150 | |
| Meetings | 1,200 | |
| Stationery/General Exp | 2,070 | |
| Travel | 369 | |
| Cleaning | 3,569 | |
| Donations | 500 | |
| Hospitality | 2,312 | |
| Honorarium | 5,450 | |
| Equipments | 14,283 | |
| Other costs | 181 | |
| Publicity | 1,356 | |
| Repairs & maintenance | 3,744 | |
| Bank charges | 0 | 87,517 |
| Surplus/(Deficits) | -26,200 |
15
through education, meetings, studies and fellowship. Our Church WGMi has continued to provide services to the t which has included changing our WIFI provider to improve bandwidth, this has been a positive move as it has im we are grateful to generous donors who have kept faith with us and we have been able to remain open through unteer to work with Churches in Dipolog and small house groups in the mountains. This included speaking and t
his has come back as a direct result of covid, we did start to use Zoom and Facebook, but this is not the same, a nth as it was previously. We have sent out some suggestions and await feedback from the men to understand wh has been suggested that we should “meet and eat” away from church (food always tends to draw men together)
mmitted to ensure its’ continued existence in the borough; and indeed our wish is to expand into feeding the com
20
d to autumn, winter, spring and summer. Lessons comprise of active learning experiences that catch children’s in ere they are encouraged to use what they’ve learned and take home handouts/ crafts so they can share what the with us; Jesus our light; New beginnings, it’s important to tell others about God’s love, Telling the truth. the cross and resurrection. We have also participated in the boxes of Hope scheme with Samaritans purse. we can provide. However, we are an energised and enthusiastic though small group who enjoy seeing the child
21
e community, thankfully we were able to remain open throughout the covid period. We did see a drop off in perso mproved our presence online via YouTube and Facebook though it does place some restrictions on the service b
teaching at their Church conferences, speaking in the market places and Youth groups. The pictures taken and t
hether or not they are interested in continuing with our meetings, whether we should continue to do it via Zoom o . The Men’s WhatsApp Group has continued to be a great source of fellowship and the communication within the
35
ren’s progress in their knowledge; and excitement during the performances. We have also made sure that childr
36
onal attendance to the Church services, however there was an increase in the eChurch model. We had to make because online is very different to actual services. Actual numbers in attendance has remained unsteady, howev
testimonies of rich fellowship has helped to forge strong connections abroad. We are looking at how we can imp
50
ver those in attendance have remained after Church for fellowship and hospitality which has enriched and streng
65
Ihened the sense ol community. 80