2023-03-31-accounts

Registered Charity, no. 1061221

Ukraine Christian Ministries Trust Accounts for the Year Ended 31 March 2023

Contents:

• 1 & 2. Trustees Report

• Independent Examiners Report

• Receipts and Payments Account

• Receipts and Payments Account

• Notes to the Accounts

Accurate Complete Accounting Ltd Upper Ground Floor Streate Place, St Peters Road Bournemouth, BH1 2LT

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Registered Charity, no. 1061221

UKRAINE CHRISTIAN MINISTRIES TRUST

Report of the Trustees for the Year Ended 31 March 2023

The Trustees have pleasure in submitting their report and the financial statements of the Trust for the year ended 31 March 2023.

Reference and Administrative Details

Ukraine Christian Ministries is a registered Charity, No. 1061221. The operating address of the charity is: Flat 5, 7 Tivoli Court, 64a Surrey Road, Bournemouth, Dorset, BH4 9HU.

The Trustees of the Charity during the year were as follows:

Mr N H R Bentliff Dr E R May Mr T M Roper Mrs N Smith

Miss Ella Perseedoss is the Chief Executive Officer of the charity, to whom day to day management is delegated by the trustees.

Structure, Governance and Management

The Trust is an unincorporated association governed by its Trust Deed and administered by its Trustees. New trustees are appointed from time to time by the vote of the existing trustees.

The Charity's Objects and Activities

The Charity's aims are to promote the advancement of the Christian religion or the material assistance of the poor or the advancement of education in the country of Ukraine (and other countries of the world as opportunities may arise), by conducting seminars with local pastors and assisting them with church-planting and mission work, and the provision of relief supplies.

Achievements & Performance

As the war in Ukraine has continued, we have been able to support our churches and partners in Ukraine as they have provided care for those impacted by the war. We have helped to provide transport out of conflict zones, medical care, and food for displaced people. Many who have fled their homes in a hurry have done so with only what they could carry. We have been able to provide food, medication, clothing, pots and pans, and temporary housing. A large amount of effort goes in to providing food as the cost of products is still very high, and many do not have access to transport to get to the shops. Thanks to our winter warmth appeal, we raised funds to buy and fuel generators in all of the churches that we support. This has meant that these churches have become community hubs when the regular power outages happened throughout the winter months in particular.

We are grateful to our churches who have served so faithfully, despite these very challenging circumstances. Summer camps continued and many young people heard the Gospel for the first time. We praise God for many who have come to faith through the love that they have seen demonstrated in practical care.

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Registered Charity, no. 1061221

UKRAINE CHRISTIAN MINISTRIES TRUST

Report of the Trustees for the Year Ended 31 March 2023 (continued)

Public Benefit

In carrying out its activities in the year under review, the trustees have had regard to the public benefit guidance issued by the Charity Commission, and are satisfied that the activities mentioned above have all been for the public benefit.

Financial Review

The Trust achieved a surplus in the year under review, of £12,810. The trustees consider that the overall financial state of affairs of the Trust is satisfactory.

The Trustees regularly review the reserves of the charity to ensure that sufficient liquid funds are available for the Trust to meet its ongoing obligations. The policy is to hold sufficient reserves to enable the charity to meet its ongoing commitments and obligations.

On behalf of the trustees,

Nathan Bentliff (Apr 22, 2024 21:42 GMT+1)

N Bentliff, Treasurer 20[th] March 2023

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Registered Charity, no. 1061221

Ukraine Christian Ministries Trust

Statement of Financial Activities for the Year Ended 31 March 2023

				Unrestricted	Restricted	Total Restated Total
			Note	2023	2023	2023 2022
				£	£	£ £
	Receipts
	Donations receivable			199,154	54333	253,487 0
	Legacies			339	0	339 0
	Bank Interest			260	0	260 0
	Total Incoming Resources			199,753	54,333	254,086 0
	Payments
	Cost of Generating FundsFundraisingand Publicity			6321	0	6,321 0
	Charitable Expenditure
	Ongoing Church Ministries			27,479	0	27,479 0
	Material Aid & Camps			33,756	141,916	175,672 0
	Sponsorship of Ukrainian families			1,305	0	1,305 0
	Independent Examination			2916	0	2,916 0
	Management & administration			27,583	0	27,583 0
				93,039	141,916	234,955 0
	Total Resources Expended			99,360	141,916	241,276 0
	Net incoming Resources			100,393	-87,583	12,810 0
	Fund balances brought forward			87,321	126872	214,193 0
	Fund balances carried forward			187,714	39,289	227,003 0

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Registered Charity, no. 1061221

Ukraine Christian Ministries Trust

Balance Sheet as at 31 March 2023

						Unrestricted	Restricted	Restricted	Total
				Note		2023	2023		2023
						£	£		£
	Tangible Fixed Assets			4		£ 9,660			£ 9,660
									£ 9,660
	Current Assets
	Bank Accounts - current					£ 83,766	£ 517		£ 84,283
	Bank Account - Foreign a/c's					£ 10,946			£ 10,946
	Bank Account - deposit					£ 99,468			£ 99,468
	Debtors			5		£ 24,146	£ -		£ 24,146
						£ 218,326	£ 517		£ 218,843
									£ 228,503
	Creditors: amounts falling due
	within one year
	Creditors and Accruals			6		£ 1,500			£ 1,500
	Net Current Assets					£ 226,486	£ 517		£ 227,003
	Net Assets					£ 226,486	£ 517		£ 227,003
	Financed by:
	Reserves
	Accumulated Income Fund					226,486	£ 517		£ 227,003
	Approved:
			Thomas M Roper (Apr 22, 2024 21:14 GMT+1)
			Trustee
			Nicola Smith (Apr 22, 2024 21:26 GMT+1)
			Trustee

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Registered Charity, no. 1061221

Ukraine Christian Ministries Trust

Notes to the Accounts for the Year ended 31 March 2023

1. AccounNng Policies

The following accounting policies have been used consistently in dealing with items which are considered material in relation to the Charity's Financial Statements.

(a) Accounting Convention.

The Financial Statements are prepared under the Historical Cost Convention, in accordance with the Financial Reporting Standard 102 and the related Charities SORP effective from 2015.

(b) Income.

Voluntary income represents cash received during the year, including tax repayments receivable. Donations in kind, where material, are included at valuation.

(c) Resources Expended

The Charity is not VAT registered and is therefore unable to reclaim VAT on expenditure. All amounts of VAT are recorded with the sums to which they are charged. Expenditure is charged to the accounts on the accruals basis.

(d) Depreciation.

All fixed assets are written off on a straight line balance basis over their expected useful lives, at the

following annual rates:

Office equipment 25% Motor vehicles 25% Furniture, fixtures & fittings 25%

(e) Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

2.

2. Staf Costs:
			Unrestricted		Restricted	Total			Total
		Note		2023	2023	2023			2022
		2
Wages & Salaries			£	17,926	£ -	£ 17,926		£	7,901
Maternity Pay Recoverable			£	(8,585)	£ -	£(8,585)		£	(4,493)
			£	9,341	£ -	£ 9,341		£	7,901

The average number of employees during the year was 2 (2023: 2). No employee earned in excess of £60,000.

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Registered Charity, no. 1061221

Ukraine Christian Ministries Trust

Notes to the Accounts for the Year ended 31 March 2023 (continued)

3. Trustees' Remuneration & expenses

The trustees neither received nor waived any emoluments during the year (2023: £nil). No out-of-pocket expenses were reimbursed to trustees.

4. Fixed Assets

Fixed Assets				Fixture & Fittings		Equipment		Total
	Cost or Valuation
At 31 March 2022				£ 1,692		£ 3,092	£ 4,784
Additions				£ 12,880		£ -	£ 12,880
Disposals
As at 31 March 2023				£ 14,572		£ 3,092	£ 17,664
		Depreciation
At 31 March 2022				£ 1,692		£ 3,092	£ 4,784
Disposals				£ -		£ -	£ -
Charge for theyear				£ 3,220		£ -	£ 3,220
As at 31 March 2023				£ 4,912		£ 3,092	£ 8,004
Net Book Value at 31 March 2023				£ 9,660		£ -	£ 9,660
Net Book Value at 31 March 2022				£ -		£ -	£ -

All of the fixed assets are used for direct charitable purposes.

5. Debtors

Debtors	Unrestricted	Restricted	Total	Total
	2023	2023	2023	2022
Gift Aid debtor	£ 15,561	£ -	£ 15,561	£ 11,765
Maternity payrefund due	£ 8,585	£ -	£ 8,585	£ 4,493
	£ 24,146	£ -	£ 24,146	£ 16,258

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Registered Charity, no. 1061221

6. Creditors:

Creditors	£ 2,916	£ -	£ 2,916	£ 600
Independent Examin	a£ 2,916	£ -	£ 2,916	£ 600

7. Restricted Funds

	B/Fwd		Income		Expenditure		Transfer		C/Fwd
	£ 432								£ 432
	£ 126,440		£ 54,333		£(141,916)				£ 38,857
	£ 126,872		£ 54,333		£(141,916)		£ -		£ 39,289

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Registered Charity, no. 1061221

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF UKRAINE CHRISTIAN MINISTRIES TRUST

I report on the accounts of the Trust for the year ended 31 March 2023, which are set out on pages 4 to 7.

Respective responsibilities of trustees and independent examiner

As the charity's trustees, you are responsible for the preparation of the 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 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.

Basis of independent examiner's report

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. It 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 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

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians in England and Wales.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material respect

• the accounNng records were not kept in accordance with secNon 130 of the ChariNes Act; or

• the accounts did not accord with the accounNng records; or

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the ChariNes (Accounts and Reports) RegulaNons 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a maber considered as part of an independent examinaNon.

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.

Vanusa de Aveiro BA Hons IBM, AAT Accurate Complete Accounting Ltd Upper Ground Floor Streate Place, St Peters Road Bournemouth, BH1 2LT 20[th] March 2023

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Accounts 2023 - with full notes Revised

Final Audit Report

2024-04-22

Created: 2024-04-22 By: Ella Bewsey ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAdZOtCLJOiIEkL--IxI_0gxhFOVGeDiBe

"Accounts 2023 - with full notes Revised" History

Document created by Ella Bewsey ([e-mail])

2024-04-22 - 7:48:31 PM GMT- IP address: 82.9.150.104

Document emailed to [e-mail] for signature

2024-04-22 - 7:49:45 PM GMT

Email viewed by [e-mail]

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• Signer [e-mail] entered name at signing as Thomas M Roper 2024-04-22 - 8:14:04 PM GMT- IP address: 86.178.228.226

• Document e-signed by Thomas M Roper ([e-mail])

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Email viewed by [e-mail]

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• Signer [e-mail] entered name at signing as Nicola Smith 2024-04-22 - 8:26:16 PM GMT- IP address: 195.99.37.125

• Document e-signed by Nicola Smith ([e-mail])

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Email viewed by [e-mail]

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Signer [e-mail] entered name at signing as Nathan Bentliff

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Document e-signed by Nathan Bentliff ([e-mail]) Signature Date: 2024-04-22 - 8:42:55 PM GMT - Time Source: server- IP address: 86.169.33.136

Agreement completed.

2024-04-22 - 8:42:55 PM GMT