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2021-03-31-accounts

MICAH CHRISTIAN MINISTRIES TRUSTEES' REPORT AND ACCOUNTS YEAR ENDED 31ST MARCH 2021

COMPANY REGISTRATION NO: 3819740 ( England and Wales) CHARITY REGISTRATION NO: 1084789

MICAH CHRISTIAN MINISTRIES FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2021

CONTENTS PAGE
LEGAL AND ADMINISTRATIVE INFORMATION 1
REPORT OF THE TRUSTEES 2-4
INDEPENDENT EXAMINERS REPORT 5
STATEMENT OF FINANCIAL ACTIVITIES 6
BALANCE SHEET 7
NOTES TO THE FINANCIAL STATEMENTS 8-10
DETAILED INCOME AND EXPENDITURE 11

1

MICAH CHRISTIAN MINISTRIES LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31ST MARCH 2021

CHARITY REGISTRATION NUMBER: COMPANY REGISTRATION NUMBER:

1084789

3819740 ( England and Wales)

REGISTERED OFFICE:

8 Belmont Hill Lewisham London SE13 5BD

TRUSTEES:

Antony Horswood ( Chairman) Denis Wade Tunde Oyerinde Resigned 29/07/21 Oscar Johnson Joined 29/07/2021 Steve Semple Joined 03/08/2021

INDEPENDENT EXAMINER

Allen Robyn & Associates Ltd Chartered Certified Accountants 367 Caledonian Road London N7 9DQ

2

MICAH CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDED 31ST MARCH 2021

The Trustees who are also directors of the Charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number : 1084789 Registered Company number : 3819740 (England and Wales)

Registered address

8 Belmont Hill Lewisham London SE13 5BD

Trustees

Antony Horswood ( Chairman) Denis Wade Tunde Oyerinde Resigned 29/07/21 Oscar Johnson Joined 29/07/2021 Steve Semple Joined 03/08/2021

Independent Examiner

Allen Robyn & Associates Ltd Chartered Certified Accountants 367 Caledonian Road London N7 9DQ

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The Church is governed by a memorandum and articles of association. The company has seven directors who meet regularly to review the finances and administration of the church.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

3

MICAH CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDED 31ST MARCH 2021

OBJECTIVES AND ACTIVITIES

The overall purpose of the charity is:

a) The advancement of the Christian faith .

b) The relief of persons who are in conditions of need and consequently suffering hardship or distress, or who are aged or sick.

c) The advancement of the education of children and adults.

d) Any other charitable purpose for the benefit of the local community.

The Directors/Trustees seek to achieve the charitable objectives by maintaining a centre of worship and fellowship and by reaching out to local and wider communities.

We provide weekly Sunday services for adults and children, regular midweek meetings for teaching , training, mentoring and coaching. We also conducted services for baptism, marriage, funerals and the dedication of infants.

This Year's Activities

This year was a particularly difficult one due to the arrival of the coronavirus (COVID-19) pandemic, which the World Health Organization announced on 11 March 2020.

We started the year well as we worked on our internal and external branding and marketing, to improve our messaging. Also, to encourage our members and local people to engage more with our work in the community. However, with the arrival of the national lockdowns, we introduced working from home for our staff and volunteers.

New ways of engaging with our members, friends and family

During the year we developed online services and supported our members. We also reached out into the community to find people who needed our support. This included partnering with other charities and statutory organisations, as well as signposting people to services to support them in the following important areas:

We went online with our Sunday services and attracted additional numbers through the easy access of streaming and social media. We held a series of online consultations to encourage discussion and feedback with our members, their families, friends, and colleagues, on several relevant topics. These included joining the national discussion on the following subjects:

We supported several families who were bereaved during the year, our Ministers also conducted a small number of funerals. We ended the year in a strong position and retained all our staff and volunteers, who worked from home. We also retained and maintained the use of our offices and training facilities, and our equipment and office supplies. We were able to keep in touch with most of our members and received very positive feedback from all those who engaged with our services. We’d like to take this opportunity to thank all our staff, volunteers, members, and donors for all their hard work and support throughout the year.

4

MICAH CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDED 31ST MARCH 2021

Our Social Work and Welfare Support

Throughout the year we actively supported a number of single people and families facing hardship and in need of social help and welfare. We signpost individuals to specialist organizations for them to obtain further help and support. We have visited the sick and the elderly in their homes and in hospital, as well as a number of young people in prison and young offender's institutions. We have supported families who were bereaved, offering support, encouragement and practical help with funeral arrangements. We have conducted marital support sessions and pre-marital support for numerous couples throughout the year.

We have made donations to local individuals and charitable organisations specialising in youth and children's work, as well as family support.

FINANCIAL REVIEW

The Charity's financial statement for the year ended 31st March 2021 shows Income of £186, 948 (2020: £185,077). Expenditure was £176,641 (2020: £178,806) and the Church made a net surplus in funds of £10,307 (2020: £6,271). Unrestricted reserves at 31st March 2021 is £27,391 (2020: £17,084), whilst Restricted funds are £7,032 (2020: 7032)

STATEMENT OF TRUSTEE RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law applicable to charities in England and Wales, the Charities Act 2011, Charity Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each (Accounts and Reports) financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for that period In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report is prepared in accordance with the special provision of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the Board of Trustees on ……..10/12/2021...................and signed:

ON BEHALF OF THE BOARD:

.............................................

Denis Wade - Trustee

5

REPORT OF THE INDEPENDENT EXAMINER MICAH CHRISTIAN MINISTRIES YEAR ENDED 31ST MARCH 2021

I report on the accounts for the year ended 31st March 2021 set out on pages six to ten of the financial statements.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors for the purposes of company law) 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) and that an independent examination is required.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of the independent examiners report

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 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 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 statements 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

(2) to which, in my opinion, attention should be draw in order to enable a proper understanding of the accounts to be reached.

Allen Robyn & Associates Ltd Chartered Certified Accountants 367 Caledonian Road London N7 9DQ

Date:……..10/12/2021...................

6

MICAH CHRISTIAN MINISTRIES STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST MARCH 2021

INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
Activities for generating funds
Total incoming resources
RESOURCES EXPENDED
Charitable Activities
Governance Costs
Support Costs
TOTAL RESOURCES EXPENDED
NET INCOME/EXPENDITURE FOR THE YEAR
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Notes
2
4
5
6		 2021
£
171,542
15,406
186,948
126,269
14,250
36,122
176,641
£10,307
24,116
£34,423		 2020
£
169,933
15,144
185,077
136,836
6,698
35,272
178,806		 2020
£
169,933
15,144
185,077
136,836
6,698
35,272
178,806		 2020
£6,271
17,845
£24,116		 £6,271
17,845

None of the charity's activities were acquired or discontinued during the year and there were no recognised gains and losses for 2021 or 2020 other than those included in the statement of financial activities.

The notes on pages 8 to 10 form part of these accounts.

7

MICAH CHRISTIAN MINISTRIES BALANCE SHEET YEAR ENDED 31ST MARCH 2021

FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank and in hand
CREDITORS: due within one year
NET CURRENT ASSETS/(LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS:
Unrestricted Funds
Restricted Funds		 Notes
11
9
10
12
12		 2021
£
6,050
2,880
35,756
38,636
(10,263)
£28,373
£34,423
2021
27,391
7,032
£34,423		 2020
£
7,563
4,080
32,306
36,386
(19,833)		 2020
£
7,563
4,080
32,306		 2020
£16,553
£24,116
2020
17,084
7,032
£24,116		 2020

The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31st March 2021.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31st March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for:

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 in relation to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008)

The financial statements were approved by the Board of Trustees on ……06/12/2021............….. and were signed on its behalf by:

……………………………

Denis Wade - Trustee

The notes on pages 8 to 10 form part of these accounts.

8

MICAH CHRISTIAN MINISTRIES NOTES TO THE ACCOUNTS

YEAR ENDED 31ST MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102) .The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Accounting convention

The financial statements have been prepared under the historical cost convention, the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

Costs of charitable activities are those costs relating to the activities carried out to meet the objectives of the Church. These include both directly attributable costs and apportioned support costs.

Governance costs

Governance costs are the costs associated with the strategic direction of the organisation and with meeting regulatory responsibilities including apportioned support cost.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life

Church Office Equipment - 20% on reducing balance Office Equipment - 20% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

9

MICAH CHRISTIAN MINISTRIES NOTES TO THE ACCOUNTS YEAR ENDED 31ST MARCH 2021

2. VOLUNTARY INCOME
Tithes & Offerings
Gift Aid
Donations and other income
Total incoming resources
3. NET INCOMING/(OUTGOING) RESOURCES
Depreciation - owned assets
4. CHARITABLE EXPENDITURE
Charitable activities:
Wages
Pension
Honorarium
Gifts and donations
Hospitality
Ministries expenses
Travel and subsistence
Audio visual/Musical consumable
Advertisement and marketing
Subscriptions
Training and course expenses
Contracted Services
Retreats and events
Rent of church premises
Volunteer expenses
5.GOVERNANCE COSTS
Accountancy and examiner fees
6.SUPPORT COSTS: MANAGEMENT
Office rent
Insurance
Postages & stationery
Bank charges
Professional fees
IT, telephone and internet expenses
Admin and general expenses
Office maintenance
Depreciation - church office equipment
Depreciation - computer equipment
Net resources are stated after charging/(crediting):		 2021
2020
138,226
139,274
33,316
30,659
15,406
15,144
£186,948
£185,077
2021
2020
1,513
1,891
2021
2020
32,465
32,691
1,340
1,412
250
820
3,398
5,995
781
1,976
1,438
3,996
487
617
319
660
12,846
2,956
6,123
2,012
794
3,199
66,000
60,000
-
3,254
28
18,618
-
42
126,269
138,248
2021
2020
14,250
6,698
2021
2020
18,250
18,250
550
522
1,294
1,832
611
639
1,991
1,930
9,744
9,521
865
426
1,304
261
1,194
1,491
319
400
36,122
35,272		 2021
2020
138,226
139,274
33,316
30,659
15,406
15,144
£186,948
£185,077
2021
2020
1,513
1,891
2021
2020
32,465
32,691
1,340
1,412
250
820
3,398
5,995
781
1,976
1,438
3,996
487
617
319
660
12,846
2,956
6,123
2,012
794
3,199
66,000
60,000
-
3,254
28
18,618
-
42
126,269
138,248
2021
2020
14,250
6,698
2021
2020
18,250
18,250
550
522
1,294
1,832
611
639
1,991
1,930
9,744
9,521
865
426
1,304
261
1,194
1,491
319
400
36,122
35,272		 2021
2020
138,226
139,274
33,316
30,659
15,406
15,144
£186,948
£185,077
2021
2020
1,513
1,891
2021
2020
32,465
32,691
1,340
1,412
250
820
3,398
5,995
781
1,976
1,438
3,996
487
617
319
660
12,846
2,956
6,123
2,012
794
3,199
66,000
60,000
-
3,254
28
18,618
-
42
126,269
138,248
2021
2020
14,250
6,698
2021
2020
18,250
18,250
550
522
1,294
1,832
611
639
1,991
1,930
9,744
9,521
865
426
1,304
261
1,194
1,491
319
400
36,122
35,272		 2020
2020
1,891
2020
32,691
1,412
820
5,995
1,976
3,996
617
660
2,956
2,012
3,199
60,000
3,254
18,618
42
138,248		 2020
1,891
2020
2020
6,698
2020
18,250
522
1,832
639
1,930
9,521
426
261
1,491
400
35,272		 2020
6,698
2020

10

MICAH CHRISTIAN MINISTRIES NOTES TO THE ACCOUNTS YEAR ENDED 31ST MARCH 2021

7. TRUSTEES REMUNERATION AND BENEFITS

Trustees' expenses

Trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

8. STAFF COSTS
Wages and salaries
The average monthly number of employees during the year was as follows:
No employee received remuneration of more than £21,840 during the year.
9. DEBTORS : Amounts falling due after one year
Other debtors
10. CREDITORS : Amounts falling due after one year
Trade creditors
Other creditors
Accrued expenses
11. FIXED ASSETS
Church Office
Equipment
COST
At 1st April 2020 and 2021
39,534
DEPRECIATION
At 1st April 2020
37,939
Charge for the year
319
As at 31st March 2021
38,258
NET BOOK VALUE
As at 31st March 2021
£1,276
As at 31st March 2020
£1,595
At 01/04/2020
12. MOVEMENTS IN FUNDS
Unrestricted Funds
General Fund
17,084
Restricted Funds
General Fund
7,032
TOTAL FUNDS
£24,116
12. MOVEMENTS IN FUNDS
Incoming
Resources
Unrestricted Funds
General Fund
186,948		 2021
32,465
2
2021
2880
2021
10,263
-
£10,263
Office
Equipment
53,228
47,260
1,194
48,454
£4,774
£5,968
Movement in		 2021
32,465
2
2021
2880
2021
10,263
-
£10,263
Office
Equipment
53,228
47,260
1,194
48,454
£4,774
£5,968
Movement in		 2021
32,465
2
2021
2880
2021
10,263
-
£10,263
Office
Equipment
53,228
47,260
1,194
48,454
£4,774
£5,968
Movement in		 2020
32,691
2
2020
4080
2020
19,833
-
£19,833
TOTALS
92,762
85,199
1,513
86,712
£6,050
£7,563
At 31/03/2021
27,391
7,032
£34,423
Movement in
Funds
10,307		 2020
32,691
2
2020
4080
2020
19,833
-
£19,833
TOTALS
92,762
85,199
1,513
86,712
£6,050
£7,563
At 31/03/2021
27,391
7,032
£34,423
Movement in
Funds
10,307
Funds
10,307
-
£10,307
Resources
Expended
176,641		 Funds
10,307

11

MICAH CHRISTIAN MINISTRIES INCOME AND EXPENDITURE YEAR ENDED 31ST MARCH 2021

Incoming Resources:
Voluntary income:
Tithes & Offerings
Gift Aid
Donations and other income
Total incoming resources
RESOURCES EXPENDED:
Charitable activities:
Wages
Pension
Honorarium
Gifts and donations
Hospitality
Ministries expenses
Travel and subsistence
Audio visual/Musical consumable
Advertisement and marketing
Subscriptions
Training and course expenses
Contracted Services
Retreats and events
Rent of church premises
Volunteer expenses
GOVERNANCE COSTS
Accountancy and examiner fees
SUPPORT COSTS: MANAGEMENT
Office rent
Insurance
Postages & stationery
Bank charges
Professional fees
IT, telephone and internet expenses
Admin and general expenses
Office maintenance
Depreciation - church office equipment
Depreciation - computer equipment
Total resources expended
Net Income over expenditure		 2021
2020
£
£
138,226
139,274
33,316
30,659
15,406
15,144
£186,948
£185,077
32,465
32,691
1,340
1,412
250
820
3,398
5,995
781
1,976
1,438
3,996
487
617
319
660
12,846
2,956
6,123
2,012
794
3,199
66,000
60,000
0
3,254
28
18,618
-
42
126,269
138,248
14,250
6,698
18,250
18,250
550
522
1,294
1,832
611
639
1,991
1,930
9,744
9,521
865
426
1,304
261
1,194
1,491
319
400
36,122
35,272
£176,641
£180,218
£10,307
£4,859