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2023-06-30-accounts

Temple of Shalom Christian Church

Annual Report for the year ending 31[st] June 2023

Introduction :

Hallelujah! We rejoice always in the Lord who is our refuge and provider. He is faithful and His mercies endures forever.

We thank the Lord for His mercies towards us, for the grace imparted and the benefits received. I will say that we have been sustained by His special grace in the past year, having seen reduction in our membership and attendance but we are still aiming and keeping our focus on Him to reach our goal. All things are possible with Him, Jesus Christ Our Lord.

Praise and glory to His holy name, Amen.

Leaders :

There was Rev. Christian Aboagye, Ps. George Tetteh-Ahinakwa, Ps. Jefrey Armah Amihere .

Active Elders were, Isaac Opoku, Abi Janet Lamboi, Osvaldo Alexandre, Abu Koroma, Ishmael Conteh. The following are newly ordained elders to support the leadership. Friday Ekhira, Roslyn Msiska and Bola Adelaja.

Trustees :

The trustees were responsible for the general control and stewardship of the church’s finances and assets. By 31[st] June 2023, the following were the official members of trustees.

Rev. Christian Aboagye. Chairperson

Rev. George Tetteh-Ahinakwa Treasurer Elder Isaac Opoku. Secretary Rev. Dr. Solomon Aggrey Elder Abi Janet Lamboi

Mrs. Hannah Lavelle

Mrs. Augustina James

Developments :

Majority of the physical and structural development and maintenance were done in the previous year but God has been gracious unto us by bringing in to joining the church brother Victor Okai a sound engineer and musician who has improved our sound quality and the performance of the church choir with the assistance of Ps. Jeffrey Armah.

Conclusion :

I would like to thank our father and founder, Rev. Dr. Solomon Aggrey and all trustees and leaders for your continuous support to the church during this time.

May the most high God continue to shower His blessings over us and protect us for better days ahead.

Rev. C Y Aboagye.

TEMPLE OF SHALOM

RECEIPTS & PAYMENTS ACCOUNT FOR THE 12 MONTHS YEAR ENDED 30TH JUNE 2023

Notes
£
£
Income & Endowments
2
Donations & Legacies
54037
Other Income
3
7000
Total Incoming Resources
Less
Expenses
Costs of Charitable Activities
4
100597
Net Incoming/(Outgoing) Resources before transfer
Transfer
Net Incoming/(Outgoing) Resources after Transfer
Funds Balance b/f
Cooperative Bank Bal (65485987)
25178
Cooperative Bank Bal (65494868)
13035
Cooperative Bank Bal (Salford 0892996549485500)
14418
Funds Balance b/f
£
61037
100597
-39560
-500
-40060
52630
12570

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees
On accounts for the year
ended
Set out on pages
Charity Name
Temple Of Shalom Christian Church
Charity Name
Temple Of Shalom Christian Church
Charity Name
Temple Of Shalom Christian Church
30 June 2023 Charity no
(if any)
1054467
1 to 4

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/06/2022

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’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 The charity’s gross income did not exceed £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of Institute of Financial Accountants (IFA) .

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

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.

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Date:
25/07/2024
David Dadzie
FCCA, FIPA, FFA

1

Oct 2018

IER

Address: Gcc Accountants

Unit 67, Cariocca Business Park

2 Sawley Road, Manchester, M40 8BB

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2

Oct 2018

IER

TEMPLE OF SHALOM

RECEIPTS & PAYMENTS ACCOUNT FOR THE 12 MONTHS YEAR ENDED 30TH JUNE 2023

Notes
£
£
Income & Endowments
2
Donations & Legacies
54037
Other Income
3
7000
Total Incoming Resources
Less
Expenses
Costs of Charitable Activities
4
100597
Net Incoming/(Outgoing) Resources before transfer
Transfer
Net Incoming/(Outgoing) Resources after Transfer
Funds Balance b/f
Cooperative Bank Bal (65485987)
25178
Cooperative Bank Bal (65494868)
13035
Cooperative Bank Bal (Salford 0892996549485500)
14418
Funds Balance b/f
£
61037
100597
-39560
-500
-40060
52630
12570

TEMPLE OF SHALOM

STATEMENT OF ASSETS AND LIABILITIES FOR THE 12 MONTHS YEAR ENDED 30TH JUNE 2023

Notes
£
Cash at Bank and in hand
4
Tangible Fixed Assets
5
Total Assets
Liabilities - Amount due immediately
Accountancy & Independent examiner's fee
Total Liabilities
Net Current Assets
Approved by the trustees on
Signed on their behalf by…………………………………………
Trustee
£ £
12,570.24
12,570.24

TEMPLE OF SHALOM NOTES TO THE ACCOUNTS FOR THE 12 MONTHS YEAR ENDED 30TH JUNE 2023

Accounting Policies:

The principal accounting policies are summarised below.

The accounting policies have been applied consistently throughout the year and the preceding period.

Basis Of Accounting

The financial statements have been prepared under receipt and payments basis. And in accrodance with applicable Accounting Standards and Charity Acts 2011, and follow the recommendation in the statement of recommended practice. Accounting and reporting by charities (SORP) (FRS 102)

The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards, the Statement of Recommended Practice and the Companies Act 2006

The presentational currency is pound sterling, and the accounts are rounded to the nearest pound.

Recognition of Income

All incoming resources are included in the statements of fiancial activities when the charity is entitled to the income and the amount is received.

Tax Reclaims on donations received

Gift Aid receivable is included in income when there is a 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.

Charitable expenditure

Comprises those costs incurred by the charity in the delivery of its activites and services for its beneficiaries It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Tangible Fixed Assets

Tangible fixed assets for the use by the charity are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or if gifted at the value to the charity on receipt.

Depreciation is calculated at a rate to write off the cost of tangible assets on a straight line method over the estimated useful lives. The rates applied per annum on the church's bus and church equipment irrespective of when the assets were purchased

Donations and Legacies

----- Start of picture text -----
Unrestricted Restricted Total
Donations - Gift Aided 39123.44 39123.44
Donations - Not Gift Aided 8062.33 8062.33
Gift Aid Tax Recovered 6851.36 6851.36
54037.13 54037.13
Other Income
Other Income - Rental Income 7000 7000
----- End of picture text -----

----- Start of picture text -----
Charitable activities costs Unrestricted Restricted Total
Water 478.71 478.71
Insurance, Light & Heating 1,984.52 1,984.52
Salaries & Staff Costs 51,512.26 51,512.26
Telephone & fax 774.80 774.80
Legal & Professional Fees 3,007.20 3,007.20
Repairs & Improvements 42,069.44 42,069.44
Church Members' Welfare 770.00 770.00
Miscellaneous -
Church mini bus insurance - -
-
100,596.93 100,596.93
----- End of picture text -----

Cash at Bank and in hand

The cash at bank and in hand of 12570.24 agrees with the receipts and payments account for the 12 months for the year ended 30th June 2023.