**CHARITY REGISTRATION NUMBER 1055629**
Flaming Evangelical Ministries UK
**Financial Statements For The Year Ended 30 September 2022**
## _**Raywin P-Cole & Co Ltd**_
_Chartered Certified Accountants ACCA Registered Firm 131 Tivoli Road, West Norwood London SE27 0EE_
## **Flaming Evangelical Ministries UK**
## **Financial Statements For The Year Ended 30 September 2022**
## **Contents**
||**Page**|
|---|---|
|Trustees Annual Report|1|
|Chartered Accountants' report|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Notes to the accounts|5 - 7|
## **FLAMING EVANGELICAL MINISTRIES UK**
## **Trustees Annual Report for the year ended 30th September 2022**
## **OCTOBER 2021 – DECEMBER 2021**
The church successfully carried out its usual calendar activities including specific programs done by separate groups within the church, all of which were viewed as successful. As the year 2021 was ending, we had to hold our usual NEW YEAR’S EVE SERVICE online on Zoom and other platforms. Social distancing and other Covid-19 regulations were all being enforced at all times.
## **JANUARY 2022 – MARCH 2022**
The usual winter season of fasting and prayer was done by the church in January, from Sunday 8th January to Saturday 5th February. This ended with a DAY RETREAT at the Akwaaba Centre for our members. We made use of Free Conference Call, Zoom Video Platform, and Facebook Live video to give our members and guests access at the various times we were broadcasting. Those who attended expressed that it was a wonderful spiritual experience, and more people could make it who would normally not be able to make it to a retreat centre. For the times that we were legally allowed to Congregate on-site at AKWAABA CENTRE, for worship and community engagements, we followed all governmental regulations and guidelines for Social Distancing and Covid-19 prevention measures.
## **APRIL 2022 – JUNE 2022**
With the COVID-19 Pandemic and its consequent complications for all of society, Church activities and income was disrupted. However, as the regulations were eased and congregational gatherings returned, we upgraded our systems for online engagement of our community. Furthermore, the P.A systems and Musical Instruments were upgraded. As many of our community were being directly and indirectly affected by COVID-19, Online daily evening prayer meetings and weekly Bible Study, continued steadfastly, in addition to our usual Sunday Service.
## **JULY 2022 – SEPTEMBER 2022**
We continued to focus our activities online in a bid to engage our community continually through the difficulties that all were experiencing due to COVID. Various vulnerable and elderly members of our community were helped in diverse ways at this time. The year in review was a very difficult time for many families as COVID wreaked great havoc. As a charitable organisation, we continued to adapt to the changing dynamics of engaging our faith community, as well as ensuring that all were spiritually, morally and socially helped through these challenging times. We tried our best to adapt to the new Hybrid Church reality that had ensued but discovered that church attendance had considerably dropped post-covid. We continue to thank God and continue to be faithful and hopeful in prayer and diligent action that this would turn around positively for us. The Trustees continue to focus on carrying out the duties that would bring our vision to fruition even as we are reaching out to forming relationships and networks with ministries in various nations of the earth. We thank God for His continuing grace to us and for our faithful and committed members.
1
## **Flaming Evangelical Ministries UK**
## **Independent Examiner's Report to the Trustees and Members**
We report on the accounts of the Trust for the year ended 30 September 2022 which are set out on the annexed pages.
## **Respective Responsibilities of the Trustees and Examiner**
The Trustees of the Charity are responsible for the preparation of the accounts; and consider that the audit requirement of section 144(2) of the Charities Act 2011 does not apply and that an independent examination is needed. It is our responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures specified in general Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act, and
- to state whether particular matters have come to our attention.
## **Basis of Independent Examiner's Report**
Our examination was carried out in accordance with general directions given by the Charity Commission. An examination includes includes a review of the accounting records kept by the Charity 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 matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with our examination, no matter has come to our attention:
- 1) Which gives us 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 with the accounting requirements of the 2011 Act have not been met;
or
- 2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## _**Raywin P-Cole & Co Ltd**_
_Chartered Certified Accountants ACCA Registered Firm 131 Tivoli Road, West Norwood London SE27 0EE_
27 July 2023
2
## **Flaming Evangelical Ministries UK Statement of Financial Activities for the year ended 30 September 2022**
|**Incoming Resources**
Donations
**Resources Expended**
**_Charitable activities_**
Mission Travel & Subsistence
Personnel Costs
Printing, stationery & postages
Community Mission
Overseas/Mission
Donations
Telephone & Fax
Church Rent & Rates
Insurance
Publications/Advertising
Development Programme
Welfare
Depreciation
**_Governance costs_**
Accountancy
Legal & Professional Fees
**_Total Resources Expended_**
**Net incoming resources**
Transfers between funds
**Net movement in funds**
**Total funds brought forward**
**_Total funds carried forward_**|**Notes**|**Unrestricted Restricted**
**Funds**
**Funds**
**2022**
**£**
**£**
**£**
89,451
-
89,451
2,600
-
2,600
31,066
-
31,066
661
661
3,170
-
3,170
3,000
-
3,000
1,520
-
1,520
1,626
-
1,626
14,600
-
14,600
286
-
286
200
-
200
7,081
-
7,081
4,340
-
4,340
5,817
239
6,056
**75,967**
**239**
**76,206**
550
-
550
650
-
650
**1,200**
**-**
**1,200**
**77,167**
**239**
**77,406**
**12,284**
**(239)**
**12,045**
-
-
-
**12,284**
**(239)**
**12,045**
43,018
49,910
92,928
**55,302**
**49,671**
**104,973**|**2021**
**£**
86,916
5,706
32,048
149
3,100
5,500
1,500
1,190
12,800
279
200
6,000
-
3,778|
|---|---|---|---|
||**6**
**1**
**1**
**2**
**1**|||
||||**72,250**|
||||500
722|
||||**1,222**|
|||||
||||**73,472**|
||||**13,444**
-|
||||**13,444**
79,484|
||||**92,928**|
3
## **Flaming Evangelical Ministries UK Balance Sheet as at 30 September 2022**
|**Notes**
**Fixed assets**
Tangible assets
**2**
**Current assets**
Debtors and prepayments
**3**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
**4**
**Net current assets**
**Net assets**
**Funds of the charity**
Unrestricted funds
Restricted funds
**_Total funds_**|**2022**
**£**
32,345
41,875
35,603
**77,478**
(4,850)
72,628
**104,973**
55,302
49,671
**104,973**|**2021**
**£**
18,939
46,875
36,814
**83,689**
(9,700)
73,989
**92,928**
43,018
49,910
**92,928**|**2021**
**£**
18,939
46,875
36,814
**83,689**
(9,700)
73,989
**92,928**
43,018
49,910
**92,928**|
|---|---|---|---|
|||||
||||**92,928**|
||||43,018
49,910|
||||**92,928**|
These financial statements were approved by the Trustees on 27 July 2023 & signed on their behalf by:
Pastor Eugene Tenga Trustee
4
**Flaming Evangelical Ministries UK Notes to the Accounts for the year ended 30 September 2022**
## **1 Accounting policies**
## _**Basis of preparation**_
The Financial Statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities and Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities".
## _**Incoming resources**_
Unrestricted Income comprises donations and is recognised on receipt basis. Restricted Income relates to donations specifically raised for the purchase of land & buildings and is recognised on receipt basis. However, the donors have agreed that that once the primary purpose has been satisfied, any surplus funds remaining will be used for the running of the Charity's ordinary activities.
## _**Depreciation**_
Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful lives based on reducing balance method.
|Motor Vehicle|25%|
|---|---|
|Equipments|15%|
|Fixtrues & Fittings|20%|
## _**Resources Expended**_
## **Charitable Activities**
These comprise all expenditure directly relating to the objects of the Charity. Support costs are an integral part of the expenses incurred in carrying out those charitable activities, which the Charity was established to perform.
## _**Governance Costs**_
Governance costs comprise the costs of running the charity, including strategic planning for its future development, also includes accountancy & legal fees and all costs relating to consnstitutional and statutory compliance.
## _**Church Rent & Rates**_
The operating lease agreement was reviewed during the year & due to covid 19 restrictions, the charity was allowed not to make any payment during the lockdown period. The new monthly lease payment after the lockdown was also reduced by aprroximately half of the previous agreement. The reported amount due to the charity from T&J Properties Ltd remain unchanged as no payment was received during the period.
## _**Publications/Advertising**_
The charity did not embark on regular weekly television advert/programmes during the period in order to faciliate & enhance its evangelism object.
5
## **Flaming Evangelical Ministries UK Notes to the Accounts for the year ended 30 September 2022**
|**2**
**Tangible fixed assets**
**Motor**
**vehicles**
**£**
**Cost**
**At 1 October 2021**
13,699
Additions
-
**At 30 September 2022**
13,699
**Depreciation**
**At 1 October 2021**
13,579
Charge for the year
30
**At 30 September 2022**
13,609
**Net book value**
**At 30 September 2022**
90
**At 30 September 2021**
120
**3**
**Debtors and prepayments**
**Debtors**
Sundry
HMRC gift aid reclaim
T & J Properties Ltd
New Testament Church
**Prepayments**
Rent
**4**
**Creditors: amounts falling due within one year**
Accountancy
Other creditors|**Equipments**
**£**
47,285
19,461
66,746
34,141
4,891
39,032
27,714
13,144|**Fixtures &**
**Fittings**
**£**
65,647
-
65,647
59,972
1,135
61,107
4,540
5,675
**2022**
**£**
3,750
-
32,475
4,150
**40,375**
1,500
**1,500**
**41,875**
**2022**
**£**
1,250
3,600
**4,850**|**Total**
**£**
126,631
19,461|
|---|---|---|---|
||||146,092|
||||107,692
6,056|
||||113,748|
||||32,345|
||||18,939|
||||**2021**
**£**
3,750
5,000
32,475
4,150|
||||**45,375**|
||||1,500|
||||**1,500**|
|||||
||||**46,875**|
||||**2021**
**£**
1,100
8,600|
||||**9,700**|
6
## **Flaming Evangelical Ministries UK Notes to the Accounts for the year ended 30 September 2022**
## **5 Analysis of net assets between funds**
|**Analysis of net assets between funds**||||
|---|---|---|---|
|Motor vehicles
Equipments
Fixtures & fittings
**Current assets**
Debtors & prepayments
Cash at bank and in hand
**Creditors: amounts falling due after one year**
**At 30 September 2022**|**Unrestricted**
**Funds**
**£**
90
27,714
3,584
31,388
9,400
15,574
24,974
(1,063)
**55,301**|**Restricted**
**Funds**
**£**
-
-
956
956
32,475
20,029
52,504
(3,787)
**49,671**|**Total**
**£**
90
27,714
4,540|
||||32,345
41,875
35,603|
||||77,478
(4,850)|
||||**104,973**|
## **6 Trustees Remuneration included in personnel costs**
Pastor Eugene M. Tenga was given an allowance as a full time minister. This including P.A.Y.E. & NI contributions paid over to HMRC amounted to £26,928. Pension contributions paid over to Pension Provider amounted to £4,138. Other than that, no remuneration was paid to any of the trustees and their expenses also not borne by the Trust. The remainder of the personnel cost represents allowance given to part-time support staff.
7