**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. 1. THE ADVANCEMENT OF THE CHRISTIAN FAITH IN ACCORDANCE WITH THE TEACHINGS OFTHE HOLY BIBLE 2. THE ADVICE AND RELIEF OF THE POOR, AGED, SICK AND THOSE IN CONDITIONS OFHARDSHIP OR DISTRESS; AND 3. SUCH OTHER CHARITABLE PURPOSES AS THE TRUSTEES MAY FROM TIME TO TIMEDETERMINE. 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 ## **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