2024-04-05-accounts - Written Word Outreach Ministries

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WRITTEN WORD OUTREACH MINISTRIES

1 GEORGE STREET HOVE EAST SUSSEX BN3 3YA

CHARITY NUMBER 1053190

FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2024

AJN & CO LTD CHARTERED CERTIFIED ACCOUNTANTS & BUSINESS ADVISORS

2 SILVER STREAK WAY STROOD ROCHESTER ME2 2GY

WRITTEN WORD OUTREACH MINISTRIES

REFERENCE AND	ADMINISTRATIVE DETAILS OF THE CHURCH, ITS TRUSTEES AND ADVISORS
	FOR THE YEAR ENDED 5 APRIL 2024
TRUSTEES:	Nkhensani Priscilla Sono
	Stephanie Yeboah
	Victor Prouse
	Mary Stephens
SECRETARY:	Nadia Umwali
CHARITY NUMBER:	1053190
BANKERS:	NatWest Bank
	103 Church Road
	Hove
	East Sussex BN3 2BF
ACCOUNTANTS:	AJN & CO LTD
	Chartered Certified Accountants & Business Advisors
	2 Silver Streak Way
	Strood
	Rochester ME2 2GY
CONTENT:	1. Trustees' Report
	2. Accountant's Report
	3. Statement of Financial Activities
	4. Balance Sheet
	5. Notes to the Accounts

WRITTEN WORD OUTREACH MINISTRIES

TRUSTEES REPORT

The Trustees have pleasure in submitting their report, and accounts for the year ended 5th April 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 5, and comply with the Statement of Recommended Practice and applicable law.

Constitution, objective of the charity, principal activities and organisation of our work

The charity is constituted under a trust deed dated 3rd November 1995 and is a registered charity number 1053190.

The objectives of the charity as set out in the Declaration of Trust are:

(a) To propagate the gospel of our Lord Jesus Christ and the advancement of the Christian faith.

(b) The relief of persons who are in conditions of hardship or distress or who are aged or sick.

The church was involved in Christian outreach programmes designed to increase Christian awareness and spread the Gospel of our Lord Jesus Christ.

Public benefits, development, activities and achievements in the year

When planning our activities in the year, the trustees considered the Charities Commission's guidance on public benefit, and in particular the specific guidance on charities for the advancement of religion. We helped ordinary people in the community to live out their faith through worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus Christ.

Due to the lifting of Covid-19 pandemic restrictions, we were able to organise our usual gifts and presents for the widows and orphans in the community. All our activities during the year were held in our church premises as normal. Our annual Christmass and Easter services were held in our church premises and they were successful.

Review of the financial position

The net incoming resources for the year amounted to a deficit of £1,923 (2023 £7,360 deficit) all of which was attributable to the general reserves.

Board of Trustees

The members of the board of trustees during the year were

Nkhensani Priscilla Sono Stephanie Yeboah Victor Prouse Mary Stephens

Approval

This report was approved by the board of trustees and signed on its behalf by:

Stephanie Yeboah

Dated

WRITTEN WORD OUTREACH MINISTRIES

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WRITTEN WORLD OUTREACH MINISTRIES

I report on the Financial Statements of the charity for the year ended 5th April 2024 which are set out below:

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINERS

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (The 2011 Act) and that an independent examination is needed.

It is my responsibility to :

examine the accounts under section 145 of the 2011 Act,
follow the procedures laid down in the general Directions given by the Charity Commission
[ under section 145(5)(b) ] of the 2011 Act, and
state whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER'S STATEMENT

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Trust and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matter.

The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER'S 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 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply accounting requirements of the 2011 Act have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Isaac Addai FCCA, FFA/FIPA, MBA(Finance), BA(Hons) Dated AJN & CO LTD

CHARTERED CERTIFIED ACCOUNTANTS & BUSINESS ADVISORS 2 SILVER STREAK WAY STROOD ROCHESTER ME2 2GY

WRITTEN WORD OUTREACH MINISTRIES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH APRIL 2024

Notes Incoming Resources Incoming resources from generated funds Voluntary income 1.3 HMRC Gift Aid 2 Total Incoming Resources Resources Expended Cost of generating funds Cost of generating voluntary funds 4 Charitable Activities 5 Governance costs 6 Total resources expended Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	2024 2023 £ £ 42,991 33,775 2,570 6,048 45,561 39,823 138 898 46,845 45,784 500 500 47,483 47,182 (1,923) (7,359) 5,603 12,963 3,680 5,603 Unrestricted	2024 2023 £ £ 42,991 33,775 2,570 6,048 45,561 39,823 138 898 46,845 45,784 500 500 47,483 47,182 (1,923) (7,359) 5,603 12,963 3,680 5,603 Unrestricted
		39,823
		898 45,784 500
		47,182
		(7,359) 12,963
		5,603

There were no recognised gains or losses for the period other than those included in the Statement of Financial Activities.

The notes on pages 5 to 8 form part of these accounts.

WRITTEN WORD OUTREACH MINISTRIES

BALANCE SHEET AS AT	5TH APRIL 2024
FIXED ASSETS Equipment CURRENT ASSETS Debtors Cash in hand & Bank LESS CREDITORS: Amounts falling due within one year NET CURRENT ASSETS / LIABILITIES TOTAL ASSETS LESS CURRENTS LIABILITIES NET ASSETS MEMBERS ACCUMULATED FUNDS Unrestricted Funds	Notes 3 8 9 11	2024 £ 1,212 3,750 218 3,968 (1,500) 2,468 3,680 3,680 3,680 3,680	2023 £ 1,616 3,750 737
			4,487 (500)
			3,987
			5,603
			5,603
			5,603
			5,603

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

Trustee Dated

WRITTEN WORD OUTREACH MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2024

1. Accounting Policies

1.1 Basis of preparation of accounts

The accounts are prepared under the historical cost convention and include the results of the charity's operations which are described in the Trustees' Report and all of which are continuing.

The accounts have been prepared in accordance with the Statement of Recommended Practice forCharity Accounts.

The Charity has taken advantage of the exemption in Financial Reporting Standard No. 1 from the requirement to produce a cashflow statement on the grounds that it qualifies as a small charity.

1.2 Tangible Fixed Assets for use by the Charity and Depreciation.

Tangible fixed assets for use by the Charity are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assests, less their estimated residual value, over their expected useful lives on the following basis;

Equipment fixtures and fittings 25% per annum.

1.3 Incoming Resources

Income from Tithes and Offerings, Grants and Other Income are included in incoming resources when they are receivable.

1.4 Value Added Tax

Value Added Tax is not recoverable by the Charity, and as such is included in the relevant costs in the Statement of Financial Activities.

2 Tax reclaims on donations and gifts

Gift aid receivable is included in income when there is valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

3. Investment Income

Investment income consists of net interest received during the period.

WRITTEN WORD OUTREACH MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2024

Equipmt, Fixtures Total & Fittings 2024 £ £ 2,155 2,155 - - 2,155 2,155 539 539 404 404 943 943 1,212 1,212 1,616 1,616 Unrestricted Total Total Fund 2024 2023 £ £ £ 138 138 898 138 138 898 2024 2023 £ £ 3,589 3,975 195 555 1,829 4,156 17,039 11,791 407 333 - 361 957 2,967 2,186 72 281 3,603 17,880 16,574 341 451 - 196 1,283 - - 101 205 249 110 404 539 46,845 45,784 Total Unrestricted Funds	Equipmt, Fixtures & Fittings	Total 2024 £ 2,155 -
	£ 2,155 -
	2,155	2,155
	539 404	539 404
	943	943
		1,212 1,616 Total 2023 £ 898
138		898

		45,784

WRITTEN WORD OUTREACH MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2024

6. Governance Costs Accountancy	2024 £ 500 500	2023 £ 500
		500

7. Trustee Remuneration

No trustee has received remuneration in the year. No trustee has had expenses reimbursed in the year. There were no staff costs and emoluments and thus no employee whose emoluments exceeded £60,000

8. Debtors Rent Deposit 9. Creditors: Amount falling due within one year Accruals 10. Net Movement in Funds for the Period The net movement in funds for the period is stated after charging: Depreciation of tangible fixed assets - for use by the charity Accountancy Fee 11.Analysis of Net Assets between funds Unrestricted Funds:	Equipment Fixtures & Fittings 1,212	2024 £ 3,750 3,750 2024 £ 1,500 1,500 2024 £ 404 500 Net Current Assets less Liabilities 2024 £ 2,468 3,680 Total	2023 £ 3,750
			3,750
			2023 £ 500
			500
			2023 £ 500 500 2023 £ 5,603