INTERNATIONAL FIRST BORN CHURCH OF THE LIVING GOD CHARITY NUMBER: 1050593 REPORT AND ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 INTERNATIONAL FIRST BORN CHURCH OF THE LIVING GOD REPORT AND AccouKfs -31 MARCH 2024 CONTENTS PAGE TRUSTEES, ANNUAL REPORT AND sTATEmE￿r OF RESPONSIBILITIES INDEPENDENT EXAMINER REPORT CONSOUDATED INCOME AND EXPENDITURE ACCOUNT CONSOUtMTED BALANCE SHEET MAIN ACCOUNTS-BIRMINGHA.M BRANCH ACCOUNT LONtX)N BRAIKH INCOME AND EXPENDITURE ACCOUNT 8 10 NY)TES TO TrE ACCOUNTS INTERNATIONAL FIRST BORN CHURCH OF THE LIVING GOD TRUSTEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 The Trustee present their third Annual Report and the audited accounts of the Intemational First Bom Church of The Living God for the year ended 31 March 2024 The accounts are set out on pages 4 to 8 Background and Principal Activities International First Born Church of the Living God has been operating for a number of years but only achieved a charity Status on 14 September 1995. The Church's principal artivities are those of the propagation of the christian gospel according to the doctrine and teaching of the International First Born Church Of The Living God ,enhancing the work and activities in so far as the said object is charitable to the law of England The Trustees who served the Church during the period were: Bishop Stanford Fairin (Rev.) Adassa Clarke (Rev.) Monica Stuart (Rev.) Norman Comrie (Rev.) Lurline Morgan Statement of Trustees. Responsibilities Charity Law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Church and of the Income and Expenditure for that period .In preparing the accounts,the trustees are requlred to: Select suitable accounting policies and then apply them consistently; Make judgements and estimates that are reasonable and prudent. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the the Church will continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and to enable them to ensure that the financial statements comply with charity law. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. TRUSTEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (Continued) Independent Examiner The trustees recommend that Yevs & Co remain in office until further notice. The a￿ rerxyt was apwoved by t￿ Trustees on ...I}:Q..,.Ap￿ 2025 and was signed on its behalf b . Maxln.e Comrle -Secreatary/Treasurer. INDEPENDENT EXAMINERS, REPORTTO THE MEMBERS OF INTERNATIONAL FIRST BORN CHURCH OF THE LIVING GOD I report on the financial statements on pages 4 to 10 which have been prepared under the historical cost convention and in accordance with the accounting policies set out on page 9 Respectives Responsibilities of the Trustees and Auditors: As described on pages l and 2, the Church Trustees are responsible for the preparation of the financial statements.lt is my responsibility to state, on the basis of procedures secified in the General Directions given by the Charity Commissioners under section 43(7){b) of the Act,whether particular matters have come to my attention. Basis of Opinion My examination was carried out in accordance with the General Directions given by the Charity Commissioners.An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.lt also includes consideration of any unusual items or disclosures in the accounts,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 accounts. Independent examinerfs statement In connection with my examination,no matter has come to my attention: 1) 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 accounts 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 accounts to be reached. 2) Yevs House 130 Cape hill Smethwick, Yevs & Co Accountants 21 B66 4PH . 2025 B66 4PH . 2025 INTERNATIONAL FIRST BORN CHURCH OF THE LIVING GOD CONSOLIDATED INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Income Donations & Offerings Notes 89,992.00 88,121.00 89,992.00 88,121.00 Overheads Administrative Expenses -127759.00 -61160.00 Operating (Deficit)/Surplus -37,767.00 26,961.00 Bank interest received 150.00 9.00 Net (Deficit)/Surplus for the year -37,617.00 26,970.00 INTERNATIONAL FIRST BORN CHURCH OF THE LIVING GOD CONSOLIDATED BALANCE SHEET AT 31 MARCH 2024 2024 2023 Notes Fixed Assets Tangible Assets 176,072 183,990 Current Assets Cash at bank & in hand. 140699 168416 Creditors: Amount fallin one year. due within 950 950 Net Current Assets(Liabilities) 139,749 167,466 Total Assets less current liabilities 315,821 351,456 Creditors: Amount fallin after one year due Net Assets 315,821 351,456 Financed by . Accumulated Funds 315,821 351,456 The accounts have been prepared in accordance with the special provisions of the Charity Act 1993. 11 The accounts were approved by the Board of Trustees on J.0 .April,2025 and were signed on its behalf by: Maxine Comrie( Treasurer/Secreatary )...1>.7..:..