Charity number: 1091821 ## CHRIST THE LORD TABERNACLE Report of the Trustees and Unaudited Financial Statements For the year ended 30 September 2021 CHRIST THE LORD TABERNACLE Contents Page For the year ended 30 September 2021 |Report of the Trustees|1 to 2| |---|---| |Independent Examiner's Report to the Trustees|3| |Statement of Financial Activities|4| |Statement of Financial Position|5| |Notes to the Financial Statements|6 to 9| |Detailed Statement of Financial Activities|10| ## CHRIST THE LORD TABERNACLE Report of the Trustees ## For the year ended 30 September 2021 The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 September 2021. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** The charity is constituted under a trust deed dated 18th September 2001 and is a registered charity number 1091821. The objective of the charity as set out in the Declaration of Trust are: - (a) The advancement of the Christian faith in the Uk and in other parts of the world. (b) The relief of persons who are in conditions of need, poverty or hardship, who are young or aged in the Uk and other parts of the world. (c) To advance education in accordance with christian principles in the Uk and other parts of the world. - (d) Such other exclusively charitable purposes as the trustees may see fit. The church was involved in Christian outreach programmes designed to increase Christian awareness and spread the Gospel of our Lord Jesus Christ. ## **Objectives and aims** The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. ## **DEVELOPMENT, ACTIVITIES AND ACHIEVEMENTS IN THE YEAR** The ministry continued to meet regularly and God was confirming His word with signs and wonders. We will continue to focus on the objectives of the charity. ## **FINANCIAL REVIEW** The net income for the year amounted to a surplus of £10,185 all of which was attributable to general reserves. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Name of Charity** CHRIST THE LORD TABERNACLE **Charity registration number** 1091821 **Principal address** 57 KIMBOLTON CLOSE LEE GREEN LONDON SE12 0JH ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: ## **Independent examiner** Miss Alice Ajibolorunrin Mr Oladipo Martins Ms Taiwo Kassim Rev Emmanuel Aborishade Rev Jimson Akande CHRIS ATKINS SERVICES ONE LIMITED OFFICE 310, ACCESS SELF STORAGE UNIT 1, MERIDIAN TRADING ESTATE 20, BUGBY'S WAY LONDON SE7 7SF 1 of 10 CHRIST THE LORD TABERNACLE Report of the Trustees Continued For the year ended 30 September 2021 Approved by the Board of Trustees and signed on its behalf by ............................................................................. Mr Oladipo Martins 20 May 2022 2 of 10 ## CHRIST THE LORD TABERNACLE Independent Examiners Report to the Trustees For the year ended 30 September 2021 I report to the trustees on my examination of the accounts of the charity for the year ended 30 September 2021. ## **Responsibilities and basis of report** As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiners statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. CHRIS ATKINS SERVICES ONE LIMITED OFFICE 310, ACCESS SELF STORAGE UNIT 1, MERIDIAN TRADING ESTATE 20, BUGBY'S WAY LONDON SE7 7SF 20 May 2022 3 of 10 ## CHRIST THE LORD TABERNACLE Statement of Financial Activities ## For the year ended 30 September 2021 |**Notes**
**Income and endowments from:**
Donations and legacies
2
Investments
**Total**
**Expenditure on:**
Charitable activities
3/4
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
55,298
3
**55,301**
(57,685)
**(57,685)**
**(2,384)**
31,985
**29,601**|**2020**
**£**
48,186
-| |---|---|---| |||**48,186**| |||(38,001)| |||**(38,001)**| |||**10,185**
21,802| |||**31,987**| 4 of 10 ## CHRIST THE LORD TABERNACLE Statement of Financial Position As at 30 September 2021 |**Notes**
**Fixed assets**
Tangible assets
8
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
9
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Unrestricted income funds
10
**Total funds**|**£**
**2021**
1,441
**1,441**
35,364
**35,364**
(7,204)
**28,160**
**29,601**
**29,601**
29,601
**29,601**|**£**
**2020**
1,922| |---|---|---| |||**1,922**| |||35,332| |||**35,332**| |||(5,267)
**30,065**| |||**31,987**| |||**31,987**| |||31,987| |||**31,987**| The financial statements were approved and authorised for issue by the Board and signed on its behalf by: Miss Alice Ajibolorunrin Trustee 20 May 2022 5 of 10 ## CHRIST THE LORD TABERNACLE Notes to the Financial Statements For the year ended 30 September 2021 ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011. CHRIST THE LORD TABERNACLE meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## **Statement of cash flows** The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charity is small. ## **Incoming resources** All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: ## **Tangible fixed assets** Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Fixtures and fittings 25% Reducing balance ## **2. Income from donations and legacies** |**Unrestricted funds**
Donations received|**2020**
**2021**
**£**
**£**
48,186
55,298
**48,186**
**55,298**| |---|---| ## **3. Costs of charitable activities by fund type** |**osts of charitable activities by fund type**||| |---|---|---| ||**2021**|**2020**| ||**£**|**£**| |**Unrestricted funds**||| |Evangelism|57,685|38,001| 6 of 10 ## CHRIST THE LORD TABERNACLE Notes to the Financial Statements Continued ## For the year ended 30 September 2021 ## **4. Costs of charitable activities by activity type** |**Activities undertaken directly**
Evangelism
**5. Net income/(expenditure) for the year**
This is stated after charging/(crediting):
Depreciation of owned fixed assets
**6. Particulars of employees**
Pastor|**2021**
**£**
57,685
**2021**
**£**
481
**2021**
1
**1**|**2020**
**£**
38,001
**2020**
**£**
641| |---|---|---| |||**2020**
1| |||**1**| ## **7. Comparative for the Statement of Financial Activities** The comparative year values on the Statement of Financial Activites are for unrestricted funds. ## **8. Tangible fixed assets** |**Cost or valuation**
At 01 October 2020
At 30 September 2021
**Depreciation**
At 01 October 2020
Charge for year
At 30 September 2021
**Net book values**
At 30 September 2021
At 30 September 2020|**Fixtures and**
**fittings**
**£**
8,164| |---|---| ||**8,164**| ||6,242
481| ||**6,723**| ||**1,441**| ||**1,922**| 7 of 10 ## CHRIST THE LORD TABERNACLE Notes to the Financial Statements Continued ## For the year ended 30 September 2021 ## **9. Creditors: amounts falling due within one year** |**reditors: amounts falling due within one year**||| |---|---|---| ||**2021**|**2020**| ||**£**|**£**| |Other creditors|6,354|4,417| |Accruals and deferred income|850|850| ||**7,204**|**5,267**| ## **10. Movement in funds** ## **Unrestricted Funds** |**Unrestricted Funds**||||| |---|---|---|---|---| ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| ||**01/10/2020**|**resources**|**resources**|**30/09/2021**| ||**£**|**£**|**£**|**£**| |_General_||||| |General|31,985|55,301|(57,685)|29,601| ||**31,985**|**55,301**|**(57,685)**|**29,601**| |**Unrestricted Funds - Previous year**||||| ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| ||**01/10/2019**|**resources**|**resources**|**30/09/2020**| ||**£**|**£**|**£**|**£**| |_General_||||| |General|21,802|48,186|(38,001)|31,987| ||**21,802**|**48,186**|**(38,001)**|**31,987**| ## **Purpose of unrestricted Funds** ## General Unrestricted general funds - comprising funds which can be used in accordance with the charitable objects at the discretion of the trustees. ## **11. Analysis of net assets between funds** ||**Tangible**|**Net current**|**Net Assets**| |---|---|---|---| ||**fixed assets**|**assets /**|| |||**(liabilities)**|| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |_General_|||| |General|1,441|28,160|29,601| ||**1,441**|**28,160**|**29,601**| 8 of 10 CHRIST THE LORD TABERNACLE Notes to the Financial Statements Continued For the year ended 30 September 2021 |**Previous year**|||| |---|---|---|---| ||**Tangible**|**Net current**|**Net Assets**| ||**fixed assets**|**assets /**|| |||**(liabilities)**|| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |_General_|||| |General|1,922|30,065|31,987| ||**1,922**|**30,065**|**31,987**| 9 of 10 CHRIST THE LORD TABERNACLE Detailed Statement of Financial Activities For the year ended 30 September 2021 |**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
Gift Aid
**Investments**
Bank interest receivable
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Depreciation - owned assets
Rent & Rates
Evangelism
Missions
Honorarium
Pastoral Allowance
Donation to Charities
Benevolence, Welfare & Support
Travel & Motor Expenses
Postage and Stationery
Books & CDS
Professional Fees
Repairs & Renewals
Training
Accountancy Fees
Subscription
Employer NI Contribution
**Total resources expended**
**Net Expenditure**|**£**
**2021**
46,236
9,062
**55,298**
3
**3**
**55,301**
(481)
(4,260)
(3,853)
(6,138)
(500)
(22,050)
(300)
(14,060)
(144)
(119)
-
(1,342)
(863)
(2,725)
(850)
-
-
**(57,685)**
**(57,685)**
**(2,384)**|**£**
**2020**
39,750
8,436| |---|---|---| |||**48,186**
-| |||**-**| |||**48,186**
(641)
(3,870)
(1,963)
(1,295)
(670)
(18,000)
(50)
(2,185)
(418)
(56)
(133)
(840)
(982)
(5,120)
(850)
(292)
(636)| |||**(38,001)**| |||**(38,001)**| |||**10,185**| 10 of 10 This page does not form part of the statutory financial statements