## TRIUMPHANT CHURCH INTERNATIONAL
## (DESTINY MINISTRIES)
## ANNUAL REPORT
## AND
## FINANCIAL STATEMENTS
FOR THE YEAR
## ENDED
31ST MARCH 2024
CHARITY REGISTRATION No: 1083660
## CONTENTS
Page 3 Legal and Administrative Information Page 4 Independent Examiners Report to the Trustees Pages 5 to 9 Trustees Report Page 10 Statement of Financial Activities Page 11 Financial Statements Pages 12 to 18 Notes to the Financial Statements
2
CHARITY NUMBER 1083660 (Registered at the Charity Commission for England and Wales) START OF FINANCIAL YEAR 1 April 2023 END OF FINANCIAL YEAR 31st March 2024 TRUSTEES AT 31 MARCH 2024 Pastor Clement Esomowei Pastor Marjorie Esomowei Mr Samson Ogunjimi Ms Margaret O T Olojo
The existing trustees appoint any new trustees following the provisions laid out in the organisation's governing instrument.
GOVERNING INSTRUMENT Constitution and Trust Deed To advance the Christian faith in accordance with the OBJECTS Statement of Faith to pursue such other charitable activities as the Trustee shall from time to time see fit. CORRESPONDENCE ADDRESS 36 Chislehurst Road Orpington BR6 0DG PRIMARY BANKERS Barclays Bank Plc 5 The North Colonnade Canary Wharf London E14 4BB INDEPENDENT EXAMINER Eazitax Limited Unit 6, Buckingham Court Rectory Lane Loughton Essex IG10 2QZ
3
## INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the Trustees of Triumphant Church International on the accounts for the year ended 31st March 2024 set out on pages 8 to 15.
## Respective responsibilities of trustees and examiner
The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year (under section 144 of the Charities Act 2011) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts (under section 145 of the Act);
- follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 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 General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation 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 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 qualified statement:
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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.
Eazitax Limited
Unit 6, Buckingham Court
Rectory Lane
Loughton, Essex
IG10 2QZ
Dated:
4
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024
## 1. INTRODUCTION
This report by the Trustees to the members of Triumphant Church International (Destiny Ministries) and the attached accounts cover the year ended 31st March 2024. The accounts have been prepared by Eazitax Limited
## 2. REFERENCE AND ADMINISTRATIVE INFORMATION
Triumphant Church International (the Church or TCI) is a registered Charity under the terms of the Charities Act 1983 Charity Number 1083660.
## THE CHURCH PRINCIPAL OFFICE AND WORSHIP PLACE IS:
36 Chislehurst Road Orpington BR6 0DG
## TRUSTEES WHO SERVED DURING THE YEAR ARE:
Reverend Clement Esomowei
Reverend Marjorie Esomowei
Mr Samson Ogunjimi
Ms Margaret O T Olojo
## 3. STRUCTURE, GOVERNANCE AND MANAGEMENT
The activities of the Trustees are governed by the trust deed which was approved in 1999 and updated in 2004 and updated in 2017.
The principal objects of the church remain as described in the Trust Deed: To advance the Christian faith and to pursue such other charitable activities, as the Trustees shall from time to time deem fit.
OBJECTIVES AND ACTIVITIES
In order to achieve the objects of the Church, the Trustees have continued to carry on the objects of the church as stated above:
These objects are embodied in our six (6) main areas of operation
- Spiritual and Vibrant weekly services: These services characterized by prayers, praise, worship and bible teaching sessions. They are open to all gender, race and belief. We continued with our goal of building strong and happy families paying special attention to our youth. We continue to have global impact due to our online services
5
## TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
- Outreach Programmes: Triumphant Church International is an integral part of the communities where we have our worship services and beyond eg Essex, London, Birmingham. We continued through the Year with the Christmas Angels project which is a project to help the underprivileged at Christmas time with whole Turkey and other groceries and activities. It continues to be a welcome project in these communities. All community programmes are open to all gender, race and beliefs.
- Missionary/ Missions work: Our Missionary work entails the propagation of the gospel according to the Holy Bible and outreach projects in England and other countries. Missions work entails support we provide to other charities to enable them help the disadvantaged plus Our outreach programmes stretched to Nigeria, Ghana, South Africa and Europe.
Our outreaches to less privileged children and widows in Africa continued in the year
- Media Ministry: A strong feature in our operation as a church is our Media Ministry which delivers spiritual, topical and developmental preaching through the social media platforms and other media to publicise the work of the Church and to reach a wider community.
- Annual Programme and Conferences: These themed programmes conferences aimed at developing and educating members of the church and the general public on various issues which are practical and relevant to their lives and will benefit the society at large. Major conferences were planned for children, youth, women, men and families all addressing issues that are relevant to these specific groups of people.
- Training: This entails the local and international training of members to be effective in their ministry, life skills, citizenship skills and family enhancement training. This extends also to training conducted for members of the community who are not necessarily members of Triumphant Church International.
## 5. ACHIEVEMENT AND PERFORMANCE
## REVIEW OF ACTIVITIES FOR THE YEAR
Our focus for some years running has been the health and well being of families within the Church and our communities plus our missionary fields outside the country, seeing that we have many young and thriving families within the Church. And so most activities have been targeted around empowering families, children, single parents, etc and empowering them spiritually, physically, materially, psychologically etc.
We use this opportunity to thank all members who have consistently support the Church in providing in house services to our members an d services to our community through the year ending 31st March 2024.
Below is a summary of the main activities undertaken in relation to the objects listed above.
6
## TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
## o ANNUAL PROGRAMME AND CONFERENCES:
Aside our regular weekly services on Wednesdays, Fridays and Sundays which have been hybrid services, (Online on Youtube and on site in Church), we have intentionally continued with our morning and evening prayers on zoom, concentrating on prayers for Revival across the Nations, Family, marriages, business empowerment, Youth and children matters arising.
We held the monthly training meeting for all volunteers who serve in Pastoral, Ministerial and Leadership capacity. All our annual conferences were held with focus on empowering our church members and the members of the community.
2023/ 2024 was a very busy year for the Church. With the excitement of moving from our old Church building to the New Church location, we also had to mobilise members for moving boxes acquired over 16 years of worshipping at the old worship centre.
## RENOVATION OF NEW BUILDING
Major renovation work was completed at the new venue where for months we had to worship in one of the smaller rooms whilst the main worship room was completed. The excitement of being in a New Place helped everyone to bear the inconvenience of the repairs and movements
## BUILDING DEDICATION CEREMONY
We celebrated over many days in May 2023 with Keynote speakers and music ministers. There was appreciation ceremony to thank our volunteers for their dedication and commitment to the Church through the years. And events to celebrate the Full payment of our mortgage to Barclays Bank.
This was truly a season of celebration for the Church.
## 6. FINANCIAL REVIEW
## o Income
- During the year to March 31[st] 2024 the income of the church was £293,019 compared to £2,851,157 as at March 31[st] 2023.
## o Expenditure
- Total Expenditure was £422,986 Total expenditure consists of Direct Charitable expenditure £417,741 and Governance cost of £5,245 Substantial part of the expenditure in the year is related to major refurbishment of the new building acquired and church equipment.
7
TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
## Excess of Income over expenditure
- There was an excess Expenditure over income of £129,968 compared to an excess of Income over Expenditure of £2,490,352 the year 31st March 2023. This was due to disposal of 136 West Green Road, Tottenham, London, N15 5AD with a profit and acquisition of 36 Chislehurst Road, Orpington Kent BR6 3DG and substantial refurbishment of the building was done plus celebration of the building dedication. (See above explanations)
- Please refer to the accounts for the full details of the financial statements for the year ended 31st March 2024.
## INVESTMENT POLICY
There are no restrictions on the church’s power to invest hence any unrestricted and restricted funds may be invested in any type of investment. The Trustees have the power to invest in such investments as they see fit. They will however endeavour to invest in low and medium risk investment with a view to ensuring the return on investment is above inflation rate averaged over a five- year period.
## FULL PAYMENT OF MORTGAGE AND NEW PROPERTY
We are glad to announce that on 8[th] December 2022, Triumphant Church International paid off the mortgage on our property at 136 West Green Road, N15 5AD.
On same day the Church made full payment for our new property at 36 Chislehurst Road, Orpington Kent BR6 3DG.
We give all Glory to God.
## RESERVES POLICY
We are starting to look at keeping reserves to enable us look at purchasing properties for one more of our branches that use rented property.
## RISK MANAGEMENT
- The trustees actively review the risks, including financial risk, which the church faces on a regular basis. They have assessed the major financial risks which the church is exposed to as those related to downward turn in income of the church. The Trustees are satisfied that monitoring attendance, the health of the church and the expenditure and accounts and the regular review of the controls over key financial systems will ensure this significant risk is mitigated.
- The Trustees maintain and review a “Risk Register” of the financial, operational and business risks.
8
## TRUSTEES REPORT (CONTINUED)
## FOR THE YEAR ENDED 31 MARCH 2024
## STATEMENT OF TRUSTEES RESPONSIBILITY
Charity Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended for that year. In preparing those financial statements the trustees are required to:
- ❑ select suitable accounting policies and apply them consistently:
- ❑ make judgements and estimates that are reasonable and prudent
- ❑ Prepare the financial statements on the ongoing concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for: keeping proper accounting records, disclosing the financial position of the charity with reasonable accuracy and ensuring that the financial statement comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
## OUTREACHES
The Church continued to express itself through outreaches to the community and Missions in fulfilment of the Church Objective
In addition to our outreach programmes for Church members, missions nationally and internationally, we continued with the annual Christmas Angels project in our Headquarters Church and the branches supporting families in need at Christmas time.
Signed on behalf of the Board of Trustees by ………… ~~…~~ ………………………..
PRINT NAME:
DATE:
## Appreciation
- The board of Trustees and Senior Pastors wish to express special thanks to all the pastors, ministers, leaders, church voluntary workers and members of Triumphant Church International for their unflinching support to the ministry. This has been a very challenging year for us all but the most victorious year as well because we can truly say “ Thus Far has the Lord brought us” Our labour of love will not be in vain IN Jesus mighty name. Amen.
9
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
|Notes
INCOME AND ENDOWMENTS FROM:
Donations and Legacies
3a
Raising Funds
3b
Investments
3c
Charitable Activities
Profit on sale of building
2
Other
TOTAL INCOME
EXPENDITURE ON:
Charitable Activities
4a
Other
4b
TOTAL EXPENDITURE
NET INCOME/EXPENDITURE
Transfers between funds
5
Other recognised gains and losses:
Revaluation adjustments
2
NET MOVEMENT IN FUNDS
Reconciliation of funds:
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD|Unrestriced
Funds
Restrcited
Funds
TOTAL
2023/24
TOTAL
2022/23
£
£
£
£
290,622
0
290,622
263,951
0
0
0
5,141
2,397
0
2,397
192
0
0
0
0
0
0
0
2,581,874
0
0
0
0|
|---|---|
||293,019
0
293,019
2,851,157|
||421,299
421,299
360,805
1,687
1,687
0|
||422,986
0
422,986
360,805|
||(129,968)
0
(129,968)
2,490,352
0
0
0
0
0
0
0
(1,970,000)
(129,968)
0
(129,968)
520,352
2,901,076
1,595
2,902,671
2,382,319
2,771,109
1,595
2,772,704
2,902,671|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 15 form part of these financial statements.
10
## FINANCIAL STATEMETS AS AT 31 MARCH 2024
|Notes
Fixed Assets
Tangible assets
2
Current Assets
Debtors
8
Cash at bank and in hand
7
Total Current Assets
Creditors amount falling
due within one year
9
TOTAL ASSETSless current liabilities
Creditors:amounts falling
due more than one year
10
NET ASSETS
Funds of the Charity
General Funds
Designated Funds
6
Restricted Funds
5
Total Funds|Unrestriced
Funds
Restrcited
Funds
31 Mar 2024
TOTAL
31 Mar 2023
TOTAL
£
£
£
£
2,491,169
0
2,491,169
2,315,113
43,005
43,005
48,232
261,407
1,595
263,002
614,327|
|---|---|
||304,412
1,595
306,007
662,560|
||24,473
0
24,473
75,002
279,939
1,595
281,534
587,558
0
0
0
0|
||2,771,108
1,595
2,772,703
2,902,671|
||2,771,108
0
2,771,108
2,901,076
0
0
0
0
0
1,595
1,595
1,595|
||2,771,108
1,595
2,772,703
2,902,671|
Approved by the Trustees on …………………………… and
Signed by ……… ~~…~~ ……………………………………,
Trustee
PRINT NAME:
11
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
## Basis of preparation:
The financial statements of the charity have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (Charities SORP FRSSE) (effective 1 January 2015) and applicable accounting standards.
## 1. ACCOUNTING POLICIES
## Income
Recognition of Income
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees believe it is probable they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
## Income with related expenditure
Where income has related expenditure (as with fundraising or contract income) the income and related expenditure are reported gross in the SOFA.
## Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## Tax reclaims on Donations and Gifts
Income from tax reclaims are included in the SOFA during the same period as the gift to which they relate.
## Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as income when receivable.
## Donated Services and Facilities
These are only included in income (with an equivalent amount in expenditure) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## Volunteer Help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
12
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
## Investment Income
This is included in the accounts when receivable.
## Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## Expenditure and liabilities
## Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
## Changes in Accounting policies and previous accounts
The charity has opted to follow the SORP (FRSSE) for the financial year ending 31 March 2016. The comparative figures have been restated to reflect the requirements of Charity reporting. There is no effect on the results for the year ended 31 March 2016 or the net assets at 31 March 2016.
## Assets
Tangible fixed assets for use by the charity
These 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 fixed assets on a straight line basis over their estimated useful lives. The rates applied per annum are as follows:
|Fixtures, Fittings and Equipment|20%|
|---|---|
|Plant and equipment|20%|
|Motor vehicles|20%|
No depreciation is charged to freehold property as the property is maintained to such a standard that the estimated residual value is not less than cost.
13
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
## 2. TANGIBLE FIXED ASSETS
|2. TANGIBLE FIXED ASSETS||
|---|---|
|Cost
01-Apr-23
Refurbishment
Additions
Disposal
Cost at
31-Mar-24
Depreciation
01-Apr-23
Disposal
Charge
Depreciation
31-Mar-24
Net book Value
31-Mar-24
Net book Value
31-Mar-23|Unrestricted
Land and
Building
Unrestricted
Plant &
Machinery
Unrestricted
Fixtures &
Fittings
Unrestricted
Motor
Vehicles
TOTAL
£
£
£
£
£
2,219,788
51,428
1,701
50,366
2,323,283
108,430
108,430
84,950
5,521
90,471
0|
||2,328,218
136,378
7,222
50,366
2,522,184|
||0
3,951
1,701
2,518
8,170
0
11,806
966
10,073
22,845|
||0
15,757
2,667
12,591
31,015|
||2,328,218
120,621
4,555
37,775
2,491,169
2,219,788
47,477
0
47,848
2,315,113|
Fixed assets are used for charitable purposes.
36 Chislehurst Road was acquired at a cost of £2,150,650 and the building was undergoing refurbishment, as at 31 March 2024 £108,430 was expended.
## 3. Income
|3. Income||
|---|---|
|a) Donation and Legacies
Bursary
Gift aid tax recoverable
Offerings and donations
b) Raising Funds
Rent Received
b) Investments|Unrestriced
Funds
Restrcited
Funds
31 Mar 2023
TOTAL
31 Mar
2022
TOTAL
£
£
£
£
0
0
43,005
43,005
30,764
247,616
247,616
241,508|
||290,622
0
290,622
272,272|
||0
0
0
14,490|
||0
0
0
14,490|
|||
|Profit on sale of building|0
0
2,581,874|
|Bank Interest|2,397
0
2,397
31|
||2,397
0
2,397
2,581,905|
14
## 4. EXPENDITURE
|4. EXPENDITURE||
|---|---|
|a) Charitable Activities Management:
Management
Gross salary and employers NI
Church activities:
Church services, outreach & honoraria
Community projects
Conferences and events
Gifts and donations
Media Ministry
Ministerial Welfare
Missions
Musicians and music licences
Prayer Retreat Mens Camp
Trading and Christian Resources
Volunteers expenses
Office and support costs:
Administration and office expenses
Bank and Finance charges
IT Support and Website Management
Mortgage Interest
Printing, postage and stationery
Professional subscriptions and training
Telephone and Internet
Transport and motor
Premises costs:
Depreciation
Professional Fees
Insurance
Light & Heat, Rent and Rates
Repairs and maintenance
Governance costs:
Independent examination fees
Accountancy and Bookkeeping Fees
b) Other
Sundry expenses|Unrestriced
Funds
Restrcited
Funds
31 Mar 2024
TOTAL
31 Mar 2023
TOTAL
£
£
£
£
84,020
0
84,020
87,672
57,560
0
57,560
54,970
18,076
0
18,076
10,456
44,670
0
44,670
25,944
20,817
0
20,817
11,493
27,472
0
27,472
12,876
0
0
0
0
29,896
0
29,896
20,898
20,830
0
20,830
14,350
0
0
0
0
0
0
0
0
7,848
0
7,848
5,368
4,270
0
4,270
5,784
2,672
0
2,672
3,656
7,307
0
7,307
4,186
0
0
0
18,662
14,159
0
14,159
12,082
0
0
0
0
8,809
0
8,809
9,032
14,255
0
14,255
13,169
22,845
0
22,845
2,518
0
0
0
4,823
3,129
0
3,129
3,670
20,122
0
20,122
10,713
7,299
0
7,299
23,279
2,400
0
2,400
2,400
2,845
0
2,845
2,805|
||421,299
0
421,299
360,805|
||1,687
0
1,687
0|
||1,687
0
1,687
0|
15
## 5. RESTRICTED FUNDS
|5. RESTRICTED FUNDS||
|---|---|
|Wisdom for Women Internatinal|Balance
01-Apr-23
Income
Expediture
Balance
31-Mar-24
£
£
£
£
1,595
0
0
1,595|
||1,595
0
0
1,595|
## 6. DESIGNATED FUNDS
They are no designated funds
## 7. CASH AT BANK AND IN HAND
|7. CASH AT BANK AND IN HAND||
|---|---|
|Current Accounts
Cash in Hand|Unrestriced
Funds
Restrcited
Funds
31 Mar 2024
TOTAL
31 Mar 2023
TOTAL
£
£
£
£
261,407
1,595
263,002
88,123
0
0
0|
||261,407
1,595
263,002
88,123|
## 8. DEBTORS AND PREPAYMENTS
|8. DEBTORS AND PREPAYMENTS||
|---|---|
|Other Debtors
Trade Debtor|Unrestriced
Funds
Restrcited
Funds
31 Mar 2024
TOTAL
31 Mar 2023
TOTAL
£
£
£
£
0
0
0
1,113
43,005
0
43,005
47,119|
||43,005
0
43,005
48,232|
## 9. CREDITORS ACCRUALS AND DEFFERED INCOME: AMOUNT FALLING DUE WITHIN ONE YEAR
|Bank loans and overdrafts
Other Creditors
Trade Creditors
Taxation and Social Security
Accruals|Unrestriced
Funds
Restrcited
Funds
31 Mar 2024
TOTAL
31 Mar 2023
TOTAL
£
£
£
£
0
0
0
0
2,899
2,899
1,383
0
0
37,634
12,044
0
12,044
26,206
9,530
9,530
9,780|
|---|---|
||24,473
0
24,473
75,002|
16
## 10. CREDITORS ACCRUALS AND DEFFERED INCOME: AMOUNT FALLING DUE AFTER MORE ONE YEAR
They are no loans or creditors more than one year.
## 11. SECURED DEBTS
They are no secured debts.
The mortgage was fully paid off from the proceed of the sale on 7[th] December 2022.
## 12. STAFF
Two employee served during the year and in the year 31 March 2024.
## 13. TRUSTEES AND OTHER RELATED PARTIES
## Expenses:
Expenses paid to trustees related to reimbursement of purchases made on behalf of the church, routine church expenses, repairs, travel and motor expenses.
||2023/23|2021/22|
|---|---|---|
|Number of Trustees who were paid expenses|2|2|
The Board of Trustees confirm that the Trustees expenses were reimbursed and received the following salary:
|Wages and Salaries:|||
|---|---|---|
||2023/24|2022/23|
|Number of Trustees who were paid a salary|2|2|
|Total amount paid|£79,250|£81,717|
The Board of Trustees confirm that no other payments were made to trustees or any persons connected with them during this financial period. The Trustees also confirm that no material transaction took place between the organisation and a trustee or any person connected with them.
## 14. PUBLIC INTEREST
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
17
## 15. EXAMINER’S NOTE
This set of accounts has been prepared using records, invoices and payments provided by the trustee of the charity.
The charity has engaged an inhouse accounts administrator and procedures has been implemented to produce accounts as per SORP requirements.
The charity has started to implement proper financial controls and is continuing in implementing those controls including protocols for identifying all payments to Trustees to meet SORP disclosure requirements.
The charity faced challenges from the cost of living crisis. As mentioned in Trustee report, the charity took all the necessary steps to cut cost and to help community.
18