**Annual Accounts and Report for the Year End 31[st] December 2022** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



## Content 

## Charity Information 

## Trustee Report 

Balance Sheet 

Income & Expenditure Statement 

## Independent Examiner’s Report 

Notes to Financial Statements 

Accounting Policies & Notes to the Accounts 



**Global Harvest Outreach & Christ Harvest Centre (An Elim Pentecostal Church)** Annual accounts for the period **01/01/2022 To 31/12/2022** 

## **Charity Information** 

Global Harvest Outreach (GHO) and Christ Harvest Centre (CHC) is a Christian based charity organisation.  The GHO (Ministry Arm) is run by the Trustees while the CHC (church Arm) has been put under the apostolic oversight of the ELIM Pentecostal Churches (EPC) UK.  The local church (CHC) is run by the Pastors, group of Elders and Departmental leaders (Executive Ministers) under the constitution of the EPC, while GHO is run by the Trustees via the Trust document. 

Charity Registration Number: 1088581 Postal Address: C/O 17 High Road Wormley, Broxbourne London EN10 6HT Worship Centre: CHC - The Royal Store House 258 Langham Road South Tottenham (Opposite Turnpike Lane Tube Station) London N15 3HT Current Serving Trustees: Kenny O. Victor Macarthy MBA FCCA (Lead Minister) Bolanle Macarthy BA PGCE MA Remi Alabi BA LLB BL (Chair) 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



Dr Dag Lawale  - (Canada) Francesca Smidile BA Yemisi Abrahams LLB BL - (Canada) 

Board of Elders: 

Key Departmental Heads. 

Trustee Accountant: 

Bankers: 

## **INDEPENDENT EXAMINER** 

Pastor Wale Grillo (Pastoral Care) Elder Joshua Onozutu (EOM) Elder T Ogunsan  (CMS) Rev. Cyril Okere (Chair) Hon. (Mrs) F.T. Akinwale 

Moriayo Ogunsan (Children & Special Projects) Tai-Tai Oronsaye (Youth) Weruche Opia (Executive Assistant & Special Projects) Marjorie Clark  (Evangelism & Outreaches) Enitan Modupe (Church Management Services) Nina Deugoue Leonce ACCA 

HSBC Plc Edmonton Green Branch Edmonton London N9 AE Accountax Ltd Reynard House, 5A Castlefield Road, Reigate Surrey. RH2 0SA 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



Other working Names/Ministries: _Hearts for Nations (HfN); Elders Forum (EF) & The Harvest Army (THA)_ 

## _Trustees’ Report_ 

## **Main Objectives of the Charity** 

1. THE ADVANCEMENT OF THE CHRISTIAN FAITH IN ACCORDANCE WITH THE TEACHINGS OF THE BIBLE 

2. THE ADVICE AND RELIEF OF THE POOR, AGED, SICK AND THOSE IN CONDITIONS OF HARDSHIP OR DISTRESS; AND 

3. SUCH OTHER CHARITABLE PURPOSES AS THE TRUSTEES MAY FROM TIME TO TIME DETERMINE. 

4. COMMUNITY WORK – Targeting youths and vulnerable families. 

5. Harvest School of Ministry (HSoM) – Training for the Christian Ministry 

6. INTERNATIONAL MISSION WORK – Revivals, Outreaches, Medical Missions, Training & Empowerment, Partnering and Networking 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



## **Development During the year 2022** 

During the year 2022 we carried out the following activities in line with our charity objectives: 

- ➢ Local Evangelism. Ongoing quarterly ‘Harvest Gathering conferences’ continues. The Apostolic & Prophetic Declarations in July and December 

- ➢ International Missions & Outreaches: The lead minister travelled on invitation of churches and Ministries in Africa to speak at conferences, train leaders and carry out outreach and empowerment programme. Training was carried out in Lagos and Ogun states of Nigeria. 

- We continue to give full financial sponsorship for three people in their quest to be educated (Two in universities and one in secondary). We also continue to support extremely vulnerable families with feeding and health related costs from time to time. During the Pandemic lockdown we sent palliatives to vulnerable families in Africa. 

- ➢ The Pavilion: The counselling centre remains operational to the community (mostly online via Zoon)- carrying out free professional counselling service for people within the community. 

- ➢ Spiritual advice and Prayer sessions: Local pastors and Elders carries out one-to-one and group prayer and advisory sessions for church members and people within our community especially those with addictions, and those with emotional problems. This reflecting in the increase workload of our professional counselling unit. The pavilion is now fully functioning and established. The center is open by appointments every Wednesday and Friday for people who need some counselling and support. 

- ➢ Advocacy and Referrals: The local church (CHC) continues to be a one-stop shop for people within the community needing advice on issues ranging from housing, immigration, employment, consumer debt to welfare benefits. We signpost people to the right organisations after giving basic advice. – This has been limited to telephone communication due to the pandemic. 

- ➢ The Church holds regular monthly pastoral care meetings for youth, women and men fellowship. Seminars and conferences were held by the church and ministries associated with the church and ministry. 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



- ➢ Youth Ministry: We continue to strive in building a vibrant youth ministry – through the Sunday School programme, the Happiness club and the regular youth meetings. 

- ➢ Harvest Community Outreach Programme (HCOP) continues to develop - Community Initiatives and projects are being developed and ongoing, including THE ELDERS FORUM (Independent Family Mediation) and CHC YOUTH GROUP – targeting youth crime and raising achievements and standards among youths. 

- ➢ We continue to work and collaborate with other Christian organisations locally and internationally – to maximise Christian effectiveness. 

- ➢ Conducted seminars abroad and seeking to extend this apostolic role even further in 2021. Continue to receive Invitations from other African and Asian countries for the Christian message, training and empowerment. We are currently conducting online Discipleship Training in Pakistan 

- ➢ Four Executive Ministers were appointed in 2020to continue to drive the day to day work of the ministry forward with the senior pastor and pastoral team. 

## **The Future: Our Main Plans for the year 2023** 

- Once the pandemic and lock down was over the Ministry continue to carry out its activities physically again but we hope to retain some aspects of the 

- online ministry including: 

Quarterly seasonal ‘Harvest Gathering’ outreaches and seminars now embedded in the operations of the Ministry – Summer, Autumn, Winter and Spring for evangelistic and Christian teaching purposes; 

- Pastoral Care: Work on developing other aspect of Pastoral Care Department especially youth and elderly care. 

- Community Ministries: We continue to work with and support other local charities and ministries. 

- Youth Ministry is a priority for the church and hence we will continue to increase investment into youth ministry to build on our performance on this area of ministry with continued emphasis on developing and sustaining our youth center to get youth away from potential problem of crime, guns gangs and drugs; 

- Intensify our spiritual and physical interventions within our community by increasing prayer times for our community and providing relevant seminars and teachings through the year. 

- We will continue to explore other ways of breaking barriers between cultures and network with other Christian and Community groups 

- Develop a strong partnership and network group with international partners to foster unity and create opportunity to spread the gospel of Christ. 

- Increase our international apostolic presence in West Africa and wherever the door of Christian mission opens. We continue to support vulnerable young women to attain education – our contribution to educate the ‘Girl child’ agenda. 

- Other Matters: 

- There are currently no restricted funds and none is being anticipated 

Page **7** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



## **Section A                      Statement of financial activities** 

|**Recommended categories by**<br>**activity**<br>**Incoming resources (Note 3)**<br>**Charitable activities**<br>Offering<br>Tithes<br>Seed<br>Other- R2R<br>Bank Interest<br>Gift Aid from HMRC<br>Other- Community Usage of Hall<br>Other- Donation<br>**_Total_**<br>**Expenditure on:**<br>EPFG (ELIM HQ)<br>Legal & Professional fees|**Unrestricted**<br>**funds**<br>**£**<br>F01|**Restricted**<br>**income**<br>**funds**<br>**£**<br>F02|**Endowment**<br>**funds**<br>**£**<br>F03|**Total funds**<br>**£**<br>F04|**Prior year**<br>**funds**<br>**£**<br>F05|
|---|---|---|---|---|---|
||8,100|<br> -|-|8,100|<br>5,172|
||26,121|<br> -|-|26,121|<br>23,730|
||4,029|<br> -|-|4,029|<br>922|
||-|-|-|-|-|
||0|<br> -|-|0|<br>0|
||2,913|<br> -|-|2,913|<br>3,705|
||6,670|<br> -|-|6,670|<br>10,750|
||22|<br>-|<br>-|<br>22|<br>-|
||47,855|<br>-|<br>-|<br>47,855|<br>44,280|
|||||||
||4,468|<br> -|-|4,468|<br>4,144|
||1,164|<br> -|-|1,164|<br>252|



Page **8** of **39** 



Honorarium 

Mission 

Rates & Utilities 

Rent & Rates 

Repairs & Renewals 

Telephone / Phone Cards & Internet Church Reception & Entertainment 

R2R Praise 18 / Convention Printing, Stationery& Postage 

Sundry Expenses 

Transport & Travelling 

Subscriptions 

Charitable donations & Love Gifts Advertising Equipment Hire & Waste Disposal Equipment Purchase (Non F.A.) Depreciation 

||**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|---|---|---|---|---|
|||Annual accounts for the period||||||||
||||**01/01/2022**||**To**||**31/12/2022**|||
|||||||||<br>2,148<br> <br>1,919<br> <br>1,300<br> <br>18,000<br> <br>2,820<br> <br>1,120<br> <br>1,591<br> -<br> <br>908<br> -<br> <br>1,220<br> <br>419<br> <br>1,776<br> <br>660<br> <br>425<br> <br>655<br> <br>207||
|1,350||<br> -|||-|1,350||<br>2,148||
|1,305||<br> -|||-|1,305||<br>1,919||
|1,780||<br> -|||-|1,780||<br>1,300||
|18,000||<br> -|||-|18,000||<br>18,000||
|1,556||<br> -|||-|1,556||<br>2,820||
|1,179||<br> -|||-|1,179||<br>1,120||
|1,210||<br> -|||-|1,210||<br>1,591||
|||-|||-|-||-||
|833||<br> -|||-|833||<br>908||
|||-|||-|-||-||
|1,884||<br> -|||-|1,884||<br>1,220||
|419||<br> -|||-|419||<br>419||
|230||<br> -|||-|230||<br>1,776||
|129||<br> -|||-|129||<br>660||
|300||<br> -|||-|300||<br>425||
|712||<br> -|||-|1,012||<br>655||
|1,220||-|||-|1,220||<br>207||



Page **9** of **39** 



Bank Charges 

Admin & Office costs 

Property Maintenance 

Laundry & Dry Cleaning 

Website Hosting 

Computer software & Parts 

HP Costs 

Training 

## _**Total Resources Used**_ 

||**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|---|---|---|---|---|
||Annual accounts for the period|||||||||
||||**01/01/2022**||**To**||**31/12/2022**|||
|||||||||||
||152|<br> -|||-||152|<br>248||
||177|<br> -|||-||177|<br>196||
||481|<br> -|||-||481|<br>1,873||
|1,310||<br> -|||-|1,310||<br>61||
|||-|||-|-||-||
|||-|||-|-||1,469||
|||-|||-|-||-||
|441||<br>-||<br>|-|<br>441||<br>350||
|40,299||<br>-||<br>|-|<br>40,299||<br>43,761||



## _**Governance Cost**_ 

Independent Examination Insurance 

## _**Total Governance Cost**_ 

## _**Total**_ 

## **Net income/(expenditure) before investment gains/(losses)** Net gains/(losses) on investments 

|696|<br> -|-|696|<br>552|
|---|---|---|---|---|
|2,379|-|<br>-|<br>2,379|2,029|
|3,075|<br>-|<br>-|<br>3,075|<br>2,581|
||||||
|43,374|<br>-|<br>-|<br>43,374|<br>46,341|
||||||
|4,481|-|-|4,481|-<br>2,061|
|-|-|-|-|-|



Page **10** of **39** 



## **Net income/(expenditure) Extraordinary items** 

## **Transfers between funds Other recognised gains/(losses):** 

Gains and losses on revaluation of fixed assets for the charity’s own use Other gains/(losses) 

## _**Net movement in funds**_ 

## _**Reconciliation of funds:**_ 

Total funds brought forward 

## _**Total funds carried forward**_ 

||**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|---|---|---|---|---|
||Annual accounts for the period|||||||||
||||**01/01/2022**||**To**||**31/12/2022**|||
|||||||||||
|4,481||-|||-|4,481||||
|-||-|||-|-||-||
|-||-|||-|-||-||
|||||||||||
|-||-|||-|-||-||
|-||-|||-|<br>-||-||
|4,481||-|||-|4,481||-<br>2,061||
|||||||||||
|-      29,587||-|||-|<br>-<br>29,587||-<br>27,526||
|-      25,106||-||<br>|-|<br>-<br>25,106||-<br>29,587||



Page **11** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



## **Section B                      Balance sheet** 

|**Fixed assets**<br>**Intangible assets**<br>**Tangible assets              (Note 6)**<br>**Heritage assets**<br>**Investments**<br>**_Total fixed assets_**<br>**Current assets**<br>**Stocks**<br>**Prepayments**<br>**Investments**<br>**Debtors**<br>**Cash at bank and in hand (Note 8**<br>**)**<br>**_Total current assets_**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F04|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F04|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F04|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F04|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F04|
|---|---|---|---|---|---|
|||-|-|-|-|
||3,662|-|-|3,662|2|
|||-|-|-|-|
|||-|-|-|-|
||3,662|-|<br>-|3,662|2|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||700|||700|700|
||3,889|-|-|3,889|5,011|
||4,589|-|<br>-|4,589|5,711|



Page **12** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



|**Creditors: amounts falling due**<br>**within one year              (Note 7)**<br>**Accruals**<br>**_Net current assets/(liabilities)_**<br>**_Total assets less current_**<br>**_liabilities_**<br>**Creditors: amounts falling due**<br>**after one year**<br>**Provisions for liabilities**<br>**_Total net assets or liabilities_**<br>**Funds of the Charity**<br>**Endowment funds**<br>**Restricted income funds **<br>**Unrestricted funds**<br>**Revaluation reserve**<br>**_Total funds_**|7,237|-|-|7,237|8,737|
|---|---|---|---|---|---|
||1,860|-|-|1,860|804|
||-      4,509|-|<br>-|-<br>4,509|-3,830|
|||||||
||-847|-|<br>**-**|-<br>847|-      1,767|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-847|-|<br>-|-<br>847|<br>-      1,767|
|||||||
||-|||-|-|
||-|-||-|-|
||-||-|-|-|
||-         847<br>-<br>847<br>-      1,767<br> - -|||-<br>847||
||-847|-|<br>-|-<br>847|-      1,767|
||Page**13**of**39**|||||





|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



## **Financial Standing, Performance Measures & Explanatory Statement:** 

These summary financial statements summarise the information in GHCO's annual accounts for the year ended 31st Dec 2022 showing an excess of income over expenditure of £4482. 

## As of 31st December 2021, the Income & expenditure showed a deficit of £2061.47. 

These accounts were approved by the Trustee of GHCO and signed on behalf of the Church. 

|Signed by one or two trustees on behalf<br>of all the trustees|||Print Name|Date of<br>approval<br>dd/mm/yyyy|
|---|---|---|---|---|
|VKMacarthy|||Victor Kenny Macarthy|31/10/2023|
||||||



Page **14** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



## **GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE…an ELIM PENTECOSTAL CHURCH INDEPENDENT EXAMINER’S REPORT TO THE** 

## **BOARD OF DIRECTORS/TRUSTEES YEAR ENDED 31st December 2022** 

I report on the accounts of the Charity or the year ended 31st December 2022, which are set out on pages 8 to 14. 

## **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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

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: 

Examine the accounts under section 145 of the 2011 Act; to follow the procedures laid down in the 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 my attention. 

## **Basis of independent examiner's 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 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** 

In connection with my examination, no matter has come to my attention: 

Page **15** of **39** 



**Global Harvest Outreach & Christ Harvest Centre (An Elim Pentecostal Church)** Annual accounts for the period **01/01/2022 To 31/12/2022** 

- (1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of 2011 Act; and to prepare accounts which accord with the accounting records comply with the accounting requirements of 2011 Act and with the methods and principles of the Statement of Recommended Practice Accounting and Reporting by Charities have not been met; or 

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

Signed: 


Date: 31[st] Oct 2023 

Bim Ewetade BA (HONS) Accounting & Finance, AFA MIPA/AFTA Incorporated Financial Accountant AE Accountax Ltd Reynard House, 5A Castlefield Road, Reigate Surrey. RH2 0SA 

Page **16** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 2                           Accounting policies** 

## **2.1 INCOME** 

_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a".  Where a different or additional policy has been adopted then this is detailed in the box below._ 

|**Section C                                            Notes to the accounts                                                        (cont)**<br>**Note 2                           Accounting policies**<br>**2.1 INCOME**<br>_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a".  Where_<br>_a different or additional policy has been adopted then this is detailed in the box below._<br>**Recognition of**<br>**income**<br>These are included in the Statement of Financial Activities (SoFA) when:<br>• the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and<br>Yes No<br>N/a<br>• the monetary value can be measured with sufficient reliability.<br>✓<br>**Offsetting**<br>There has been no offsetting of assets and liabilities, or income and expenses, unless<br>required or permitted by the FRS 102 SORP or FRS 102.<br>Yes No<br>N/a<br>✓<br>**Grants and**<br>**donations**<br>Grants and donations are only included in the SoFA when the general income<br>recognition criteria are met (5.10 to 5.12 FRS102 SORP).<br>Yes No<br>N/a<br>✓<br>In the case of performance related grants, income must only be recognised to the<br>extent that the charity has provided the specified goods or services as entitlement to<br>the grant only occurs when the performance related conditions are met (5.16 FRS 102<br>SORP).<br>Yes No<br>N/a<br>✓<br>**Legacies**<br>Legacies are included in the SOFA when receipt is probable, that is, when there has<br>been grant of probate, the executors have established that there are sufficient assets<br>in the estate and any conditions attached to the legacy are either within the control of<br>the charity or have been met.<br>Yes No<br>N/a<br>✓<br>**Government grants**<br>The charity has received government grants in the reporting period<br>YesNo<br>N/a|**Section C                                            Notes to the accounts                                                        (cont)**<br>**Note 2                           Accounting policies**<br>**2.1 INCOME**<br>_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a".  Where_<br>_a different or additional policy has been adopted then this is detailed in the box below._<br>**Recognition of**<br>**income**<br>These are included in the Statement of Financial Activities (SoFA) when:<br>• the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and<br>Yes No<br>N/a<br>• the monetary value can be measured with sufficient reliability.<br>✓<br>**Offsetting**<br>There has been no offsetting of assets and liabilities, or income and expenses, unless<br>required or permitted by the FRS 102 SORP or FRS 102.<br>Yes No<br>N/a<br>✓<br>**Grants and**<br>**donations**<br>Grants and donations are only included in the SoFA when the general income<br>recognition criteria are met (5.10 to 5.12 FRS102 SORP).<br>Yes No<br>N/a<br>✓<br>In the case of performance related grants, income must only be recognised to the<br>extent that the charity has provided the specified goods or services as entitlement to<br>the grant only occurs when the performance related conditions are met (5.16 FRS 102<br>SORP).<br>Yes No<br>N/a<br>✓<br>**Legacies**<br>Legacies are included in the SOFA when receipt is probable, that is, when there has<br>been grant of probate, the executors have established that there are sufficient assets<br>in the estate and any conditions attached to the legacy are either within the control of<br>the charity or have been met.<br>Yes No<br>N/a<br>✓<br>**Government grants**<br>The charity has received government grants in the reporting period<br>YesNo<br>N/a|**Section C                                            Notes to the accounts                                                        (cont)**<br>**Note 2                           Accounting policies**<br>**2.1 INCOME**<br>_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a".  Where_<br>_a different or additional policy has been adopted then this is detailed in the box below._<br>**Recognition of**<br>**income**<br>These are included in the Statement of Financial Activities (SoFA) when:<br>• the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and<br>Yes No<br>N/a<br>• the monetary value can be measured with sufficient reliability.<br>✓<br>**Offsetting**<br>There has been no offsetting of assets and liabilities, or income and expenses, unless<br>required or permitted by the FRS 102 SORP or FRS 102.<br>Yes No<br>N/a<br>✓<br>**Grants and**<br>**donations**<br>Grants and donations are only included in the SoFA when the general income<br>recognition criteria are met (5.10 to 5.12 FRS102 SORP).<br>Yes No<br>N/a<br>✓<br>In the case of performance related grants, income must only be recognised to the<br>extent that the charity has provided the specified goods or services as entitlement to<br>the grant only occurs when the performance related conditions are met (5.16 FRS 102<br>SORP).<br>Yes No<br>N/a<br>✓<br>**Legacies**<br>Legacies are included in the SOFA when receipt is probable, that is, when there has<br>been grant of probate, the executors have established that there are sufficient assets<br>in the estate and any conditions attached to the legacy are either within the control of<br>the charity or have been met.<br>Yes No<br>N/a<br>✓<br>**Government grants**<br>The charity has received government grants in the reporting period<br>YesNo<br>N/a|**Section C                                            Notes to the accounts                                                        (cont)**<br>**Note 2                           Accounting policies**<br>**2.1 INCOME**<br>_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a".  Where_<br>_a different or additional policy has been adopted then this is detailed in the box below._<br>**Recognition of**<br>**income**<br>These are included in the Statement of Financial Activities (SoFA) when:<br>• the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and<br>Yes No<br>N/a<br>• the monetary value can be measured with sufficient reliability.<br>✓<br>**Offsetting**<br>There has been no offsetting of assets and liabilities, or income and expenses, unless<br>required or permitted by the FRS 102 SORP or FRS 102.<br>Yes No<br>N/a<br>✓<br>**Grants and**<br>**donations**<br>Grants and donations are only included in the SoFA when the general income<br>recognition criteria are met (5.10 to 5.12 FRS102 SORP).<br>Yes No<br>N/a<br>✓<br>In the case of performance related grants, income must only be recognised to the<br>extent that the charity has provided the specified goods or services as entitlement to<br>the grant only occurs when the performance related conditions are met (5.16 FRS 102<br>SORP).<br>Yes No<br>N/a<br>✓<br>**Legacies**<br>Legacies are included in the SOFA when receipt is probable, that is, when there has<br>been grant of probate, the executors have established that there are sufficient assets<br>in the estate and any conditions attached to the legacy are either within the control of<br>the charity or have been met.<br>Yes No<br>N/a<br>✓<br>**Government grants**<br>The charity has received government grants in the reporting period<br>YesNo<br>N/a|**Section C                                            Notes to the accounts                                                        (cont)**<br>**Note 2                           Accounting policies**<br>**2.1 INCOME**<br>_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a".  Where_<br>_a different or additional policy has been adopted then this is detailed in the box below._<br>**Recognition of**<br>**income**<br>These are included in the Statement of Financial Activities (SoFA) when:<br>• the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and<br>Yes No<br>N/a<br>• the monetary value can be measured with sufficient reliability.<br>✓<br>**Offsetting**<br>There has been no offsetting of assets and liabilities, or income and expenses, unless<br>required or permitted by the FRS 102 SORP or FRS 102.<br>Yes No<br>N/a<br>✓<br>**Grants and**<br>**donations**<br>Grants and donations are only included in the SoFA when the general income<br>recognition criteria are met (5.10 to 5.12 FRS102 SORP).<br>Yes No<br>N/a<br>✓<br>In the case of performance related grants, income must only be recognised to the<br>extent that the charity has provided the specified goods or services as entitlement to<br>the grant only occurs when the performance related conditions are met (5.16 FRS 102<br>SORP).<br>Yes No<br>N/a<br>✓<br>**Legacies**<br>Legacies are included in the SOFA when receipt is probable, that is, when there has<br>been grant of probate, the executors have established that there are sufficient assets<br>in the estate and any conditions attached to the legacy are either within the control of<br>the charity or have been met.<br>Yes No<br>N/a<br>✓<br>**Government grants**<br>The charity has received government grants in the reporting period<br>YesNo<br>N/a|
|---|---|---|---|---|
||**Recognition of**<br>**income**<br>These are included in the Statement of Financial Activities (SoFA) when:<br>• the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and<br>• the monetary value can be measured with sufficient reliability.<br>**Offsetting**<br>There has been no offsetting of assets and liabilities, or income and expenses, unless<br>required or permitted by the FRS 102 SORP or FRS 102.<br>**Grants and**<br>**donations**<br>Grants and donations are only included in the SoFA when the general income<br>recognition criteria are met (5.10 to 5.12 FRS102 SORP).<br>In the case of performance related grants, income must only be recognised to the<br>extent that the charity has provided the specified goods or services as entitlement to<br>the grant only occurs when the performance related conditions are met (5.16 FRS 102<br>SORP).<br>**Legacies**<br>Legacies are included in the SOFA when receipt is probable, that is, when there has<br>been grant of probate, the executors have established that there are sufficient assets<br>in the estate and any conditions attached to the legacy are either within the control of<br>the charity or have been met.<br>**Government grants**<br>The charity has received government grants in the reporting period|Yes No<br>N/a|||
|||✓|||
|||Yes No<br>N/a|||
|||✓|||
|||Yes No<br>N/a|||
|||||✓|
|||Yes No<br>N/a|||
|||||✓|
|||Yes No<br>N/a|||
|||||✓|
|||YesNo<br>N/a|||



Page **17** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



Gift Aid receivable is included in income when there is a valid declaration from the **Tax reclaims on** donor.  Any Gift Aid amount recovered on a donation is considered to be part of that **donations and gifts** 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. **Contractual income** This is only included in the SOFA once the charity has provided the related goods or **and performance** services or met the performance related conditions. **related grants** Donated goods are measured at fair value (the amount for which the asset could be **Donated goods** exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt.  In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. 

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet.  On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from  sale are also recognised as 'Income from other trading activities'. 

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. 

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. 

|||✓|
|---|---|---|
|Yes|No|N/a|
|✓|||
|Yes|No|N/a|
|||✓|
|Yes|No|N/a|
|||✓|
|Yes|No|N/a|
|||✓|
|Yes|No|N/a|
|||✓|
|Yes|No|N/a|
|||✓|
|Yes|No|N/a|
|||✓|



Page **18** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**<br>Annual accounts for the period<br>**01/01/2022**<br>**To**<br>**31/12/2022**<br>**Donated services**<br>**and facilities**<br>Donated services and facilities are included in the SOFA when received at the value of<br>the gift to the charity provided the value of the gift can be measured reliably.<br>Donated services and facilities that are consumed immediately are recognised as<br>income with an equivalent amount recognised as an expense under the appropriate<br>heading in the SOFA.<br>**Support costs**<br>The charity has incurred expenditure on support costs.<br>**Volunteer help**<br>The value of any voluntary help received is not included in the accounts but is<br>described in the trustees’ annual report.<br>**Income from**<br>**interest, royalties**<br>**and dividends**<br>This is included in the accounts when receipt is probable and the amount receivable<br>can be measured reliably.<br>**Income from**<br>**membership**<br>**subscriptions**<br>Membership subscriptions received in the nature of a gift are recognised in Donations<br>and Legacies.<br>Membership subscriptions which gives a member the right to buy services or other<br>benefits are recognised as income earned from the provision of goods and services as<br>income from charitable activities.<br>**Settlement of**<br>**insurance claims**<br>Insurance claims are only included in the SoFA when the general income recognition<br>criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other<br>income in the SoFA.<br>**Investment gains**<br>**and losses**<br>This includes any realised or unrealised gains or losses on the sale of investments<br>and any gain or loss resulting from revaluing investments to market value at the end of<br>the year.|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**||||
|---|---|---|---|---|---|---|---|
||Annual accounts for the period|||||||
|||**01/01/2022**|**To**|**31/12/2022**||||
||||||Yes No<br>N/a|||
||||||||✓|
||||||Yes No<br>N/a|||
||||||||✓|
||||||Yes No<br>N/a|||
||||||||✓|
||||||Yes No<br>N/a|||
||||||✓|||
||||||Yes No<br>N/a|||
||||||||✓|
||||||Yes No<br>N/a|||
||||||||✓|
||||||Yes No<br>N/a|||
||||||||✓|
||||||Yes No<br>N/a|||
||||||||✓|
||||||Yes No<br>N/a|||
||||||||✓|
|||||||||



Page **19** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



## **2.2 EXPENDITURE AND LIABILITIES** 

|||||
|---|---|---|---|
|**Liability recognition**<br>Liabilities are recognised where it is more likely than not that there is a legal or<br>constructive obligation committing the charity to pay out resources and the amount of<br>the obligation can be measured with reasonable certainty.<br>**Governance  and**<br>**support costs**<br>Support costs have been allocated between governance costs and other support.<br>Governance costs comprise all costs involving public accountability of the charity and<br>its compliance with regulation and good practice.<br>Support costs include central functions and have been allocated to activity cost<br>categories on a basis consistent with the use of resources, eg allocating property<br>costs by floor areas, or per capita, staff costs by the time spent and other costs by<br>their usage.<br>**Grants with**<br>**performance**<br>**conditions**<br>Where the charity gives a grant with conditions for its payment being a specific level of<br>service or output to be provided, such grants are only recognised in the SoFA once<br>the recipient of the grant has provided the specified service or output.<br>**Grants payable**<br>**without**<br>**performance**<br>**conditions**<br>Where there are no conditions attaching to the grant that enables the donor charity to<br>realistically avoid the commitment, a liability for the full funding obligation must be<br>recognised.<br>**Redundancy cost**<br>The charity made no redundancy payments during the reporting period.<br>**Deferred income**<br>No material item of deferred income has been included in the accounts.<br>**Creditors**<br>The charity has creditors which are measured at settlement amounts less any trade<br>discounts|Yes No<br>N/a|||
||✓|||
||Yes No<br>N/a|||
||✓|||
||Yes No<br>N/a|||
||✓|<br>|✓|
||Yes No<br>N/a|||
||||✓|
||Yes No<br>N/a|||
||||✓|
||Yes No<br>N/a|||
||✓|||
||Yes No<br>N/a|||
||✓|||
||Yes No<br>N/a|||
||✓|||
||YesNo<br>N/a|||



Page **20** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**<br>Annual accounts for the period<br>**01/01/2022**<br>**To**<br>**31/12/2022**<br>**Provisions for**<br>**liabilities**<br>A liability is measured on recognition at its historical cost and then subsequently<br>measured at the best estimate of the amount required to settle the obligation at the<br>reporting date<br>**Basic financial**<br>**instruments**<br>The charity accounts for basic financial instruments on initial recognition as per<br>paragraph 10.7 FRS102 SORP.  Subsequent measurement is as per paragraphs<br>11.17 to 11.19, FRS102 SORP.<br>**2.3 ASSETS**<br>**Tangible fixed**<br>**assets for use by**<br>**charity**<br>These are capitalised if they can be used for more than one year, and cost at least<br>500<br>They are valued at cost.<br>The depreciation rates and methods used are disclosed in note 6.2.<br>**Intangible fixed**<br>**assets**<br>The charity has intangible fixed assets, that is, non-monetary assets that do not have<br>physical substance but are identifiable and are controlled by the charity through<br>custody or legal rights.  The amortisation rates and methods used are disclosed in<br>note 9.5<br>They are valued at cost.<br>**Heritage assets**<br>The charity has heritage assets, that is, non-monetary assets with historic, artistic,<br>scientific, technological, geophysical or environmental qualities that are held  and<br>maintained principally for their contribution to knowledge and culture.  The<br>depreciation rates and methods used as disclosed in note 9.6.1.4.<br>They are valued at cost.<br>**Investments**<br>Fixed asset investments in quoted shares, traded bonds and similar investments are<br>valued at initially at cost  and subsequently at fair value (their market value) at the year|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**||||
|---|---|---|---|---|---|---|---|---|
||Annual accounts for the period||||||||
|||**01/01/2022**|**To**|**31/12/2022**|||||
||||||||||
|||||||||✓|
|||||||Yes No||N/a|
|||||||||✓|
|||||||Yes No||N/a|
||||||500||||
||||||||||
|||||||✓|||
|||||||Yes No||N/a|
||||||||✓||
|||||||Yes No||N/a|
|||||||||✓|
|||||||Yes No||N/a|
||||||||✓||
|||||||Yes No||N/a|
|||||||||✓|
|||||||YesNo||N/a|



Page **21** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



|end.  The same treatment is applied to unlisted investments unless fair value cannot<br>be measured reliably in which case it is measured at cost less impairment.<br>Investments held for resale or pending their sale and cash and cash equivalents with a<br>maturity date of less than 1 year are treated as current asset investments<br>**Stocks and work in**<br>**progress**<br>Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net<br>realisable value.<br>Goods or services provided as part of a charitable activity are measured at net realisable<br>value based on the service potential provided by items of stock.<br>Work in progress is valued at cost less any foreseeable loss that is likely to occur on the<br>contract.<br>**Debtors**<br>Debtors (including trade debtors and loans receivable) are measured on initial recognition at<br>settlement amount after any trade discounts or amount advanced by the charity.<br>Subsequently, they are measured at the cash or other consideration expected to be<br>received.<br>**Current asset**<br>**investments**<br>The charity has investments which it holds for resale or pending their sale and cash and<br>cash equivalents with a maturity date less than one year. These include cash on deposit and<br>cash equivalents with a maturity date of less than one year held for investment purposes<br>rather than to meet short term cash commitments as they fall due.<br>They are valued at fair value except where they qualify as basic financial instruments.|||✓|
|---|---|---|---|
||Yes No||N/a|
||||✓|
||Yes No||N/a|
||||✓|
||Yes No||N/a|
||||✓|
||Yes No||N/a|
||||✓|
||Yes No||N/a|
||✓|||
||Yes No||N/a|
|||✓||
||Yes No||N/a|
||||✓|
|||||



Page **22** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



|**POLICIES**<br>**ADOPTED**<br>**ADDITIONAL TO**<br>**OR DIFFERENT**<br>**FROM THOSE**<br>**ABOVE**|**Accounting policies**<br>**T**he principal accounting policies adopted in the preparation of the financial statements are set out<br>and have remained unchanged from the previous year, and also have been consistently applied<br>within the same accounts.<br>**Basis of preparation**<br>The accounts have been prepared under the historical cost convention.  Tangible fixed assets and<br>depreciation<br>**Tangible assets are included at cost less**<br>**depreciation.**<br>Depreciation has been provided at the following rates in order to write off the assets over their<br>estimated useful lives:<br>**Other  Plant & Machinery -**25% of cost<br>**Fixtures & fittings -**25% of cost<br>**Presentation currency**<br>The accounts are presented in £ sterling.|
|---|---|



Page **23** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|||**(cont)**||
|---|---|---|---|---|---|---|
|**Note 3**<br>**Donations and**<br>**legacies:**|**Analysis of income**<br>**Analysis**|**Unrestricted**<br>**funds**|**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**funds**|**Total funds**<br>**£**|**Prior year**<br>**£**|
||Donations andgifts|-|-|-|-|-|
||Gift Aid|2,913|-|-|2,913|3,705|
||Legacies|-|-|-|-|-|
||General grants provided by<br>government/other charities|-|-|-|-|-|
||Membership subscriptions and<br>sponsorships which are in substance<br>donations|-|-|-|-|-|
||Donatedgoods, facilities and  services|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|2,913|-|-|2,913|3,705|
||||||||
||Use of Community Hall|6,670|-|-|6,670|10,750|



Page **24** of **39** 



|**Charitable**<br>**activities:**<br>**Other trading**<br>**activities:**<br>**Income from**<br>**investments:**<br>**Separate**<br>**material item**<br>**of income:**<br>**Other:**||**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||Annual accounts for the period||||||||||
||||**01/01/2022**|||**To**|**31/12/2022**|||||
|||||||||||||
||Tithes, Offerings,Seed &pledges|||38,250|||-|-||38,250|29,824|
|||||-|||-|-||-|-|
||Other: R2R etc|||0|||-|-||0|-|
||**Total**|||47,855|||-|-||47,855|40,574|
|||||||||||||
|||||-|||-|-||-|-|
|||||-|||-|-||-|-|
|||||-|||-|-||-|-|
||Other|||-|||-|-||-|-|
||**Total**|||-|||-|-||-|-|
|||||||||||||
||Interest income|||0|||-|-||0|3|
||Dividend income|||-|||-|-||-|-|
||Rental and leasingincome||||||-|-||||
||Other|||-|||-|-||-|-|
||**Total**|||0|||-|-||0|3|
|||||||||||||
|||||22|||-|-||-|-|
|||||-|||-|-||-|-|
|||||-|||-|-||-|-|
|||||-|||-|-||-|-|
||**Total**|||-|||-|-||-|-|
|||||||||||||
||Conversion of endowment funds into<br>income|||-|||-|-||-|-|
||Gain on disposal of a tangible fixed asset<br>held for charity's own use|||-|||-|-||-|-|



Page **25** of **39** 



|||**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||Annual accounts for the period||||||||||
||||**01/01/2022**||**To**||**31/12/2022**|||||
|||||||||||||
|**TOTAL INCOME**|Gain on disposal of a programme related<br>investment||||-||-|-||-|-|
||Royalties from the exploitation of<br>intellectualpropertyrights||||-||-|-||-|-|
||Other||||-||-|-||-|-|
||**Total**||||-||-|-||-|-|
|||||||||||||
|||||47,855|||-|-||47,855|44280|
|**Other information:**||||||||||||
|**All income in the prior year was unrestricted except for: (please**<br>**provide description and amounts)**||||||||||||
|**Where any endowment fund is converted into income in the**<br>**reporting period, please give the reason for the conversion.**||||||||||||
|||||||||||||
|||||||||||||
|**Within the income items above the following items are material:**<br>**(please disclose the nature, amount and any prior year**<br>**amounts)**||||||||||||



**Section C                                            Notes to the accounts                                                (cont)** 

Page **26** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



## **Note 4                         Analysis of expenditure** 

||**Analysis of expenditure**|**Analysis of expenditure**|**Analysis of expenditure**|**Analysis of expenditure**|**Analysis of expenditure**|**Analysis of expenditure**|
|---|---|---|---|---|---|---|
|**Expenditure on**<br>**raising funds:**|**Analysis**|**Unrestricted**<br>**funds**|**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**funds**|**Total**<br>**funds**<br>**£**|**Prior year**<br>**£**|
||Incurred seeking donations|-|-|-|-|-|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants|-|-|-|||
||Operating membership schemes and social<br>lotteries|-|-|-|||
||Staging fundraising events|-|-|-|||
||Fudraising agents|-|-|-|||
||Operating charity shops|-|-|-|||
||Operating a trading company undertaking non-<br>charitable trading activity|-|-|-|||
||Advertising, marketing, direct mail and<br>publicity|-|-|-|-|-|
||Start up costs incurred in generating new<br>source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities|-|-|-|||
||Investment management costs:|-|-|-|-|-|
||Portfolio management costs|-|-|-|-|-|



Page **27** of **39** 



|**Expenditure on**<br>**charitable**<br>**activities**||**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||Annual accounts for the|||||||period||||
|||||**01/01/2022**|||**To**||**31/12/2022**||||
||||||||||||||
||Cost of obtaining investment advice|||||-|-||-|-||-|
||Investment administration costs|||||-|-||-|-||-|
||Intellectual property licencing costs|||||-|-||-|-||-|
||Rent collection, property repairs and<br>maintenance charges|||||-|-||-|-||-|
|||||||-|-||-|-||-|
||**Total expenditure on raising funds**||||||||-|-||-|
||||||||||||||
||Independent examination|||||696||||696||552|
||Accommodation & Subsistence|||||-|-||-|-||-|
||EPFG (Elim HQ)||||4,468||||-|4,468||4,144|
||Legal and Professional fee||||1,164|||||1,164||252|
||Books,Audio Visual and Tapes|||||||||-||-|
||Honorarium & External Ministries||||1,350|||||1,350||2,148|
||Mission||||1,305|||||1,305||1,919|
||Insurance||||2,379|||||2,379||2,029|
||Website Hosting||||129|||||129||660|
||Rent. Rates & Utilities||||19,780|||||19,780||19,300|



Page **28** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



|Property Renewals &<br>Maintenance||2,037|||2,037|4,693|
|---|---|---|---|---|---|---|
|Telephone/ Phone cards &<br>Internet||1,179|||1,179|1,120|
|Church Receptions &<br>Entertainment||1,210|||1,210|1,591|
|Printing, Stationery  & Postage||833|||833|908|
|Sundryexpenses|||||-|-|
|Transport & Travelling||1,884|||1,884|1,220|
|Subscriptions||419|||419|419|
|Charitable donations & Love<br>gifts||230|||230|1,776|
|Seminars, Training &<br>Conferences||441|||441|350|
|Equiment Hire (Card machine<br>etc.)||300|||300|425|
|Depreciation||1,220|||1,220|207|
|Bank charges||152|||152|248|
|Hire Purchase Costs|||||-|-|
|Admin & Office Costs||177|||177|196|
|Laundry and Cleaning||1,310|||1,310|61|
|Computer Software and Parts||-|||-|1,469|



Page **29** of **39** 



|**Separate**<br>**material item of**<br>**expense**<br>**Other**<br>**TOTAL EXPENDI**<br>**Other informatio**<br>**Analysis of expe**|||**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||Annual accounts for the period||||||||||
|||||**01/01/2022**||**To**||**31/12/2022**|||||
||||||||||||||
||Equipment (Non F A)||||1,012||-||-|1,012||655|
||R2R Praise|||||||||-||-|
||**Total expenditure on charitable**||**activities**||43,674||-||-|<br>43,674||46,341|
||||||||||||||
||||||-||-||-|-||-|
||||||-||-||-|-||-|
||||||-||-||-|-||-|
||||||-||-||-|-||-|
||**Total**||||-||-||-|-||-|
||||||||||||||
||||||-||-||-|-||-|
||||||-||-||-|-||-|
||||||-||-||-|-||-|
||||||-||-||-|-||-|
||||||-||-||-|-||-|
||**Total other expenditure**<br>**TURE**<br>**n:**<br>**nditure on charitable activities**||||-||-||-|-||-|
||||||||||||||
||||||43,674||-||-|43,674||46,341|
||||||||||||||



Page **30** of **39** 




**----- Start of picture text -----**<br>
Global Harvest Outreach & Christ Harvest Centre<br>(An Elim Pentecostal Church)<br>Annual accounts for the period<br>01/01/2022  To  31/12/2022<br>Grant<br>Total<br>Activity or  funding  Support  Total this<br>Activities undertaken directly  prior<br>programme  of  Costs  year<br>year<br>activities<br>£  £  £  £  £<br>Activity 1<br>Activity 2<br>Other<br>Total<br>Prior year expenditure on charitable activities can be<br>analysed as follows:<br>Within the expenditure items above the following<br>items are material: (please disclose the nature,<br>amount and any prior year amounts)<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Section C                                            Notes to the accounts<br>(cont)<br>Note 5                           Details of certain items of expenditure<br>5.1 Fees for examination of the accounts<br>**----- End of picture text -----**<br>


Page **31** of **39** 




**----- Start of picture text -----**<br>
Global Harvest Outreach & Christ Harvest Centre<br>(An Elim Pentecostal Church)<br>Annual accounts for the period<br>01/01/2022  To  31/12/2022<br>Please provide details of the amount paid for any statutory external scrutiny of<br>accounts and other services provided by your independent examiner.  If<br>nothing was paid please enter '0' in the appropriate box(es).  This year  Last year<br>£  £<br>Independent examiner’s fees<br>696  552<br>Assurance services other than audit or independent examination<br>Tax advisory fees<br>Other fees (for example: financial advice, consultancy, accountancy services)<br>paid to the independent examiner  360 252<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Section C                                            Notes to the accounts                                         (cont)<br>Note 6                           Tangible fixed assets<br>Please complete this note if the charity has any tangible fixed assets<br>6.1 Cost or valuation<br>Freehold  Other land &  Plant,  Fixtures,  Total<br>land &  buildings  machinery  fittings and<br>buildings  and motor  equipment<br>vehicles<br>Page  32  of  39<br>**----- End of picture text -----**<br>




|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



|At the beginning of<br>the year<br>Additions<br>Revaluations<br>Disposals<br>Transfers *<br>At end of the year<br>**6.2 Depreciation an**<br>****Basis**<br>**** Rate**<br>At beginning of the<br>year<br>Disposals<br>Depreciation|**£**|**£**|**£**|**£**|**£**|**£**|
|---|---|---|---|---|---|---|
||-|-|-|<br>6,645|6,645||
||-|-||4,880|4,880||
||-|-|-|-|<br>-||
||-|-|-|-|<br>-||
||-|-|-|-|<br>-||
||-|<br>-|<br>-|<br>11,525|11,525||
||**d impairments**||||||
||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line<br>("SL") or<br>Reducing<br>Balance<br>("RB")|
||||||||
||||||||
||-|-|-|<br>6,643|6,643||
||-|-|-||-||
||-|-||1,220|1,220||
|||||Page**33**of**39**|||





||||**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|---|---|---|---|---|---|
||||Annual accounts for the period||||||||
||||||**01/01/2022**||**To**||**31/12/2022**||
||||||||||||
|Impairment<br>Transfers*<br>At end of the year<br>**6.3 Net book value**<br>Net book value at<br>the beginning of the<br>year<br>Net book value at<br>the end of the year|-|-||-|||-|<br>|-||
||-|-||-|||-|<br>|-||
||-|<br>-||<br>-||<br>7,863||7,863|||
||||||||||||
||-|<br>-||<br>-||<br>2||2|||
||-|<br>-||<br>-||<br>3,662||3,662|||



|**Section C                                          Notes to the accounts**|**Section C                                          Notes to the accounts**|**Section C                                          Notes to the accounts**|**(cont)**|**(cont)**|
|---|---|---|---|---|
|**Note 7                         Creditors and accruals**<br>**_Please complete this note if the charity has any creditors or accruals._**<br>**7.1 Analysis of creditors**<br>**Amounts falling due**<br>**within one year**<br>**This year**<br>**Last year**<br>**£**<br>**£**<br>**Accruals for grants payable**<br> - -|||||
||**Amounts falling due**<br>**within one year**||**Amounts falling due**<br>**after more than one**<br>**year**||
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|-|-|



Page **34** of **39** 



||**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|---|---|---|---|---|
|||Annual accounts for the period||||||||
||||**01/01/2022**||**To**||**31/12/2022**|||
|||||||||||
|**Bank loans and overdrafts**<br>**Trade creditors**<br>**Payments received on account for contracts or**<br>**performance-related grants**<br>**Accruals and deferred income**<br>**Taxation and social security**<br>**Other creditors**<br>**Total **||-|||-||-|-||
|||-|||-||-|-||
|||-|||-||-|-||
|||1,860|||804||-|-||
|||-|||-||-|-||
|||7,237|||8,737|||||
|||9,097|||9,541||-|-||



|**Section C                                            Notes to the accounts**|**(cont)**|
|---|---|
|**Note 8                    Cash at bank and in hand**<br>**Short term cash investments (less than 3 months maturity date)**<br>**Short term deposits**<br>**Cash at bank and on hand**<br>**Other**<br>**Total**|**This year**<br>**Last year**<br>**£**<br>**£**<br> - - <br> - - <br>3,889<br>5,011<br>3,889<br>5,011|



**Section C                                            Notes to the accounts                                                        (cont)** 

Page **35** of **39** 



**Global Harvest Outreach & Christ Harvest Centre (An Elim Pentecostal Church)** Annual accounts for the period **01/01/2022 To 31/12/2022** 

## **Note 28                         Transactions with trustees and related parties** 

_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ 

## **28.1 Trustee remuneration and benefits** 

**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** 

**TRUE** 

_**In the period the charity has paid trustees remuneration and benefits.  Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ 


**----- Start of picture text -----**<br>
Amounts<br>paid or<br>benefit value<br>Legal authority (eg  This year  Last year<br>Name of trustee  order, governing  Remuneration   Pension  Redundancy  Other  TOTAL<br>document)  contribution  (including<br>loss of<br>office)/ex<br>gratia<br>£  £  £  £<br>**----- End of picture text -----**<br>


Page **36** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



_**Please give details of why remuneration or other employment benefits were paid.**_ 

**The work of the ministry is the only work that she does. She is** 

_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ 

## **28.2 Trustees' expenses** 

_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ 

|**No trustee expenses have been incurred (True or False)**||**_TRUE_**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||



Page **37** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



## **TOTAL** 

**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** 

## **28.3 Transaction(s) with related parties** 

_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties.  If there are no such transactions, please enter 'true' in the box provided.**_ 

**There have been no related party transactions in the reporting period (True or False)** 

|**Name of the trustee**<br>**or related party**|**Relationship**<br>**to charity**|**Description of the**<br>**transaction(s)**|**Amount**|**Balance at**<br>**period end**|**Provision for bad**<br>**debts at period end**|**Amounts**<br>**written**<br>**off**<br>**during**<br>**reporting**<br>**period**|
|---|---|---|---|---|---|---|
|**Rev Victor**<br>**McCarthy**|**Trustee**|**Payment made for**<br>**the Church to help it**<br>**find its feet.**||**£7,237**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||



Page **38** of **39** 



|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|**Global Harvest Outreach & Christ Harvest Centre**<br>**(An Elim Pentecostal Church)**|
|---|---|---|---|---|
|Annual accounts for the period|||||
||**01/01/2022**|**To**|**31/12/2022**||



_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ 

The Charity owes some mony to Pastor Victor, due th expenses that he paid over the years for the charity. 

_**For any related party, please provide details of any guarantees given or received.**_ 

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