Annual Accounts and Report for the Year End 31st December 2023
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
Contents 1
Administrative Information 2
Report of the trustees 3-6
Independent Examiner 7
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11-12
Detailed Statement of Financial Activities 13
1 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
Report of the Trustees for the Year End 31 December 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP)'Accounting and Reporting by Charities' issued in March 2005.
CHARITY ADMINISTRATIVE DETAILS Registered Charity number 1088581
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
Charity Registration Number: 1088581
C/O 17 High Road, Wormley. Broxbourne. London EN10 Postal Address: 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) Dr Dag Lawale - (Canada) Francesca Smidile BA Yemisi Abrahams LLB BL - (Canada)
2 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
TRUSTEE REPORT – 2023
The Trustees of Global Harvest Outreach and Christ Harvest Church are pleased to present their Annual Report with the independently examined accounts for the year ended 31 December 2023.
FINANCIAL REVIEW
The results of the year’s operations are set out in the financial statements below. The net movement in funds for 2023 amounted to a surplus of £11,108. In 2022, this was £1,057as in the restated accounts.
Trustees’ Report
Main Objectives of the Charity.
-
THE ADVANCEMENT OF THE CHRISTIAN FAITH IN ACCORDANCE WITH THE TEACHINGS OFTHE HOLY BIBLE
-
THE ADVICE AND RELIEF OF THE POOR, AGED, SICK AND THOSE IN CONDITIONS OFHARDSHIP OR DISTRESS; AND
-
SUCH OTHER CHARITABLE PURPOSES AS THE TRUSTEES MAY FROM TIME TO TIMEDETERMINE.
-
COMMUNITY WORK – Targeting youths and vulnerable families.
-
HARVEST SCHOOL OF MINISTRY (HSoM) – Training for the Christian Ministry
-
INTERNATIONAL MISSION WORK – Revivals, Outreaches, Medical Missions, Training &Empowerment, Partnering and Networking
Development During the year 2023
During the year 2023 we carried out the following activities in line with our charity objectives:
❖ ➢ MISSIONS OUTREACHES & EVANGELISM
Local Evangelism & Outreaches
-
Ongoing quarterly ‘Harvest Gathering conferences’ continues.
-
Community Outreaches carried out in Haringey Borough involving food distributions and sharing the gospel.
-
The Watchman - A dedicated monthly prayer session for U.K. and other countries and the Church.
-
Children Ministries: Apart from the church's Children and Youth ministries, The church has in its umbrella independent ministries focussing on children and youths namely: How do I know (HDIK) and Parents Praying for their Children (PPC)
3 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
International Missions & Outreaches:
-
Missions and open-air crusade conducted in Ijebu-Ode city of Ogun State Nigeria in November 2023 - With Rev Geoff Feasey (ELIM) as Key Speaker.
-
Outreaches: Outreaches carried out in schools and an orphanage in June 2023
-
Leadership Training Conference conducted for The Harvest Army Africa in May 2023; Also, The Discipleship Training Program continues every Saturday with the Pakistan Fellowship group.
-
Itinerant Ministry lead minister travelled on invitation of churches and Ministries in Africa to speak at conferences and train leaders. Training was carried out in Lagos and Ogun states of Nigeria.
❖ ➢ THE APOSTOLIC & THE PROPHETIC
The Apostolic & Prophetic Declarations in July (Mid-Year) and December (12for12)
❖ ➢ THE HARVEST FOUNDATION (Helping the underprivileged)
-
Educational Scholarship: We have successfully sponsored two students who graduated in 2023 with BSc Public Health and BSc Early Childhood
-
Medical: We contributed to medical costs of underprivileged.
-
We continue to help financially or through palliative widows and other underprivileged.
-
❖ ➢ The Pavilion : The counselling centre remains operational but not fully staffed as our in-house therapist have resigned due to house move. We still meet community needs through hybrid appointments (face to face and online).
-
❖ ➢ 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.
-
❖ ➢ 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.
❖ ➢ PASTORAL CARE
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.
- ❖ ➢ 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.
4 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
-
❖ ➢ 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.
❖ ➢ GOVERNANCE
-
The local church is run through different Committees led by one of the Pastors or Elders and f the church;
-
The day-to-day church and Ministry works are organised by Executive Ministers and the Senior Pastor.
-
The Future: Our Main Plans for the year 2024
-
We expect to continue our 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 a ministry to care for retirees and elderly people to help alleviate loneliness.
-
Community Ministries: We continue to work with and support other local charities and ministries.
-
Youth Ministry continues to be a priority for the church and hence we will continue to increase investment into youth ministry (local & International) to build on our performance on this area of ministry with continued emphasis on developing and sustaining our youth centre to get youth away from potential problem of crime, guns gangs and drugs.
-
Effective Spiritual Presence: Intensify our spiritual and physical interventions within our community by increasing prayer times for our community, city and nation providing relevant seminars and teachings through the year.
-
Community Cohesion: 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:
5 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
There are currently no restricted funds, and none is being anticipated.
STATEMENT OF BOARD OF TRUSTEES 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).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity 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
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
Approved by order of the board of trustees on 31st October 2024 and signed on its behalf by:
Victor Kenny Macarthy- Trustee
31/10/2024
6 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST
(The Harvest Army)
(Charity No. 1088581
Independent Examiner's Report to the Trustees of Global Harvest Outreach & Christ Harvest Centre Trust
I report on the accounts for the year ended 31 December 2023 set out on pages three to ten.
Respective responsibilities of trustees and examiner
The charity's trustees 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 (the 2011 Act)) 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:
-
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 the 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, 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 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
-
to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 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.
Signature---------------------------- /10/2024
Bim Ewetade FCCA, B A (Hons) Accounting & Finance, AFA ,MIPA/AFTA. Independent Examiner
31/10/2024
7 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
Statement of financial activities
| Notes Unrestric- ted funds Incoming resources £ Donations & Legacies 2 37,456 Other Incoming Resource Other (interests etc.) 5 Gift Aid 1,902 Rental Income 12,950 Total 52,312 Resources expended (Note Expenditure on: Charitable activities 39,670 Support Costs 2,592 Total 42,261 Net income/(expenditure) before investment 10,051 Net gains/(losses) on Net income/(expenditure) 10,051 Net movement in funds 10051 Reconciliation of funds: Total funds brought forward 1,057 Total funds carried forward 11,108 CONTINUING OPERATIONS |
Restricted funds £ 0 0 0 0 0 0 |
Yr 2023 £ 37,456 5 1,902 12,950 52,312 39,670 2,592 42,261 10,051 10,051 10051 1,057 11,108 Total Funds |
Yr 2022 £ 41,210 6,670 |
|---|---|---|---|
| 47,880 | |||
| 39,495 3,075 |
|||
| 42,570 | |||
| 5310 | |||
| 5310 | |||
| 5310 -4,253 |
|||
| 1,057 | |||
All incoming resources and resources expended arise from continuing activities.
8 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
Balance sheet as at 31 December 2023
| Restricted | |||||
|---|---|---|---|---|---|
| Notes | Unrestricted funds |
income funds |
2023 | Adjusted 2022 |
|
| £ | £ | £ | £ | ||
| Fixed assets | 5871 | 5,871 | 3662 | ||
| Current assets | 300 | 300 | 300 | ||
| Cash at bank and in hand | 6 | 8,864 | 8,864 | 3,889 | |
| Total current assets | 15,035 | 0 | 15,035 | 7,851 | |
| Creditors: amounts falling due | |||||
| within one year | 3 | 940 | 940 | 1,056 | |
| Net current | |||||
| assets/(liabilities) | 14,095 | 0 | 14,095 | 6,795 | |
| Total assets less current | |||||
| liabilities | 14,095 | 0 | 14,095 | 6,795 | |
| Creditors: amounts falling due | |||||
| after one year | -2,987 | - | -2,987 | -5,737 | |
| Provisions for liabilities | - | - | - | ||
| Total net assets or liabilities | 11,108 | 0 | 11,108 | 1,057 | |
| Funds of the Charity | |||||
| Restricted income funds | 0 | 0 | - | ||
| Unrestricted funds | 11,108 | 11,108 | 1,057 | ||
| Revaluation reserve | - | ||||
| Total funds | 11,108 | 11,108 | 1,057 |
The financial statements were approved by the Board of Trustees on 31st October 2024 and were signed on its behalf by:
Victor Kenny Macarthy- Trustee
Date
31/10/2024
9 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), 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 headings, they have been allocated to activities on a basis consistent with the use of resources.
Allocation and apportionment of costs-Charitable activities
Costs of charitable activities are those costs relating to the activities carried out to meet the objectives of the Charity. These include both directly attributable costs and apportioned support costs. Governance costs
Governance costs are the costs associated with the strategic direction of the Charity and with meeting regulatory responsibilities.
Tangible fixed assets
Depreciation is normally provided at the following annual rates to write off each asset over its estimated useful life.
Church Equipment 25% straight line basisi Office Equipment 25% straight line basisi
Taxation
The charity is exempt from 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 restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.
The Charity does not presently hold restricted funds.
10 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
| Total Gift Aid Donations & Legacies Incoming resources 2. Special Offering Tithes Bank interest Rent Other Incoming Resource Offering Seed y Hall |
Unrestric- ted fund 26,552 10,154 200 360 12,590 5 1,902 51,762 |
Restric- ted Fund 550 - - 550 |
Yr 2023 550 26,552 10,154 200 360 12,590 5 1,902 52,312 |
Yr 2022 1,300 26,121 8,147 2,729 6,670 2,913 |
|---|---|---|---|---|
| 47,880 |
CREDITORS
This represents the amount accrued as professional fees for independent examination and professional charges on annual accounts and reports.
| Independent Examination and Accountancy Fees |
2023 2022 580 696 360 360 940 1,056 |
|---|---|
Trustees Remuneration & Benefits
The following amounts were paid to trustees for various services provided to the cha
2023 2022 £610
The payments are solely related to their services to the charity and are not related to their trustee duties.
Trustees' expenses
Expenses paid to trustees were refunds for expenses they had made on behalf of the charity or travel costs.
11 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST
(The Harvest Army) (Charity No. 1088581
6. CASH IN HAND & AT BANK
| Current Account 1 Current Account 2 Petty cash Savings |
2023 2022 4,031 1,398 4,472 2,332 100 100 261 58 8,864 3,889 |
|---|---|
7. There were no employees during the year.
8. Prior year adjustment
Adjustsments were made to the financial statement of the year ended 31st December 2022. It was identified that certain income and expenditure of the past years were not properly accounted for. Nature of adjustment
The adjustment pertain to:
a) a repayment of debt to the charity, which was previously reported as offering. (£400)
b) a repayment to a creditor, but previously reported as an expense. (£1500)
c) a reduction in the accruals from £1860 but was £1056.
The above were corrected to ensure accurate representation of the financial position and performance of the charity.
This resulted in increase of the net assets of the charity by £1904.
The above adjustments do not have any cashflow impact and were made to present a true view of the charity's financial statement.
12 | P a g e
GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE TRUST (The Harvest Army) (Charity No. 1088581
Detailed Statement of Financial Activitiesfor the Year Ended 31 December 2023
| Incoming Resources Non-Profit Income Tithes Offering Gift Aid Special Giving Special Project Total Non-Profit Income Other Income Rent Received Interest Received Total Income Resources Expended Accommodation & Subsistence Accountancy Fees Admin and Office costs Advertising Bank Charges Bank Interest Charitable Donation Church Entertaining EFGA Tithes & Charges Equipment Hire Honorarium & External Ministries Cleaning Miscellaneous Expenses Missions Other Miscellaneous Service Cost Printing, Postage & Stationery Property Maintenance Protective Clothing Purchase of equipment Sundry Rent Rents, Rates & Utilities Repair and Maintenance Software Expenses Subscriptions & Membership Fees Telephone Telephone/Phonecards, Internet Training Costs Travel Costs TV Licence Vehicle Running Costs Website hosting Depreciation Resources Expended Governance Insurance Independent Examination Total Expenditure |
Unrestricted Fund £ 26,552 10,154 1,902 200 550 39,357 12,950 5 52,312 360 100 75 148 0 303 1,150 3,838 0 3,650 100 66 1,350 610 925 349 145 18,000 3,402 220 525.32 1210 23 170 159 427.79 2363 39,670 2,012 580 42,261 |
Restricted Fund £ 0 0 0 0 |
Total £ 26,552 10,154 1,902 200 550 39,357 12,950 5 52,312 360 100 75 148 0 303 1,150 3,838 0 3,650 0 100 66 1,350 610 925 349 0 0 145 18,000 3,402 220 525 0 1,210 23 0 170 159 0 428 2,363 0 39,670 2,012 580 42,261 2023 |
2022 £ 26,121 7,897 2,913 4,279 41,210 6,670 47,880 157 360 129 25 127 230 1,210 4,468 300 1,350 1,310 1,305 833 481 20 712 18,000 1,780 1,556 419 685 494 441 1584 300 1220 39,495 2,379 696 42,570 |
|---|---|---|---|---|
13 | P a g e