## **Apostolic Faith Mission International Ministries (UK)** Report of the Trustees for the Year ended 31 March 2021
## Contents
Structure, Governance and Management .................................................................................................... 4 Structure ................................................................................................................................................... 4 Governing documents ............................................................................................................................... 4 Governing bodies ...................................................................................................................................... 4 Recruitment and Training of the Trustees ................................................................................................ 4 Organisational Management .................................................................................................................... 5 Branch structure ....................................................................................................................................... 5 Risk Management ......................................................................................................................................... 5 Objectives and Activities ............................................................................................................................... 6 Charitable Objects ..................................................................................................................................... 6 Other objectives: ....................................................................................................................................... 7 Review of performance against objectives ............................................................................................... 7 Anniversary Year - 2018 ................................................................................. **Error! Bookmark not defined.** Public benefit ................................................................................................................................................ 8 Volunteers ..................................................................................................................................................... 9 National Place of Worship ............................................................................................................................ 8 Financial review ............................................................................................. **Error! Bookmark not defined.** Reserves policy ........................................................................................... **Error! Bookmark not defined.** Statement of Trustees Responsibilities ...................................................................................................... 11
2
## **Apostolic Faith Mission International Ministries (UK)** Report of the Trustees for the Year ended 31 March 2021
## **Reference and Administrative details of its Trustees and Advisors**
|**Charity Name:**|Apostolic Faith Mission International Ministries (UK)|
|---|---|
|**Registered Charity No.**:|1096543|
|**Principal Office:**|7A Cumberland Street|
||Leicester|
||LE1 4QS|
|**Trustees:**|Mr Hillary Chindodo (Chairperson)|
||Mr Evans Mutamba (Secretary)|
||Mr Nobert Ngenge|
||Mr Tarisayi Manyewe|
||Rev Bernard Mberi|
||Rev Joshua Chigorimbo|
|**Accountants:**
|
Framework Accountancy|
||Suite 2, Greyholme|
||49 Victoria Road|
||Aldershot|
||GU11 1SJ|
|**Bankers:**|Lloyds Bank PLC|
||P. O. Box 1000|
||BX1 1LT|
||Barclays Bank PLC|
||Leicester|
||LE87 2BB|
The Board of Trustees is pleased to present their annual report of the Apostolic Faith Mission International Ministries (UK) for the year ended 31[st] March 2021 under the Charities Act 2011, together with the financial statements for the year and confirm that the latter comply with the requirements of the Charities Act, the Trust
3
## **Apostolic Faith Mission International Ministries (UK)** Report of the Trustees for the Year ended 31 March 2021
Deed and the Statement of Recommended Practice (SORP) ‘Accounting and reporting by charities’ issued in March 2005.
## **Structure** , **Governance and Management**
## **Structure**
The Charity is made up of assemblies which are spread throughout the country. Each assembly has an elected leadership which oversees the day to day running of that assembly. The church is divided into four geographical regions. Assembly Board members within a region, form the Regional Workers Council (RWC) for each region. Each respective RWC appoints a Regional Committee, which oversees the running of the region. Members of the Assembly Boards constitute the National Workers Council (NWC). It is from the NWC that the national leadership who are referred to as National Apostolic Committee (NAC) is elected and appointed. The local (assembly) leadership is accountable to the regional committee who are in turn accountable to NAC.
## **Governing documents**
The Charity was established by a trust deed on the 17[th] March 2003
## **Governing bodies**
The Charity is governed by the National Workers Council (NWC) which has powers according to the constitution of the AFMIM (UK). The National Workers Council is responsible for:
- Appointing the members of the spiritual, administrative and strategic leadership board – the National Apostolic Council (NAC).
- Appointing the Board of Trustees
- Policies and procedures for induction and training of Trustees
- Organisational structure
- Relationships with related parties.
## **Recruitment and Training of the Trustees**
It is from within the Regional Workers Council (RWC) that the charity’s trustees are elected and appointed during triennial meetings of the RWC. Each RWC elects a trustee who will represent the region in the NWC. The national board of trustees is made up of the four regional trustees as well as three members of the NAC. Eligibility is determined by individual competence, specialist skills and availability to serve in the role. New Trustees are inducted into the working of the charity as well as into the charity’s policies and procedures at an induction workshop, which is organised by the existing Trustees. The NAC organises triennial strategic planning for both the Trustees and NWC. Leadership training workshops for all are regularly conducted throughout the year. Resources or personnel for such training are both internal and external individuals with specialist skills.
4
## **Apostolic Faith Mission International Ministries (UK)** Report of the Trustees for the Year ended 31 March 2021
## **Organisational Management**
The Charity Trustees are legally responsible for the overall management, monitoring and control of both the charity’s leadership organs, and meet at least three times a year. Working in close liaison with the charity’s ecclesial leadership (the NAC), Charity Trustees ensure various lower boards at national, regional and assembly levels comply with the charity’s policies. The NAC meets three weeks before each meeting of the full NWC and the Board of Trustees meetings and on two extra occasions every year specifically to approve the budgets and finalise the financial statements and annual reports for approval by the NWC.
## **Branch structure**
The units that were operational during the year were:
1. Head Office
2. Sister’s Union
3. Youth
4. Geographic Regions (Northern, Central, Midlands and Southern)
5. Men’s Fellowship
6. National Pastor’s Fellowship
All assemblies are now independent charities and their current year financial results have been excluded from this report.
## **Risk Management**
The NAC has been delegated responsibility of risk control according to the charity’s constitution and policies and procedures. Detailed consideration of risk is delegated to the NAC who are assisted by the NWC. Risks are identified, assessed and controlled and established throughout the year informally. The NAC continue to improve and ensure that the system of internal controls is adequate and cost effective.
The process of decentralization i.e. registering Assemblies with the Charities Commission as separate charities, which begun in 2011, has now been completed. This was a move to improve efficiency by bringing accountability closer to the assemblies, where the activities are happening. So each charity has its own trustees.
Trustees have identified a potential risk that the charity/charity assets, (physical and human intellectual assets) could be exposed to as a result of the decentralization and independent registering of assemblies. In order to mitigate this risk, Trustees in liaison with the NAC are in the process of formulating legal contracts between the AFMIMUK charity and its affiliates and associate members in order to protect the use of the emblem and to protect the charity assets and ensure the continuity of the main charity. Through the risk management process established for the Charity the trustees are satisfied that the major risks have been adequately
5
## **Apostolic Faith Mission International Ministries (UK)** Report of the Trustees for the Year ended 31 March 2021
mitigated where necessary. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.
## **Objectives and Activities**
## **Charitable Objects**
The main objective of the Trust is the advancement of the Christian religion in accordance with the Holy Scriptures (Holy Bible) as contained in the confessions of faith set below:
- We believe in God eternal, triune, almighty creator, sustainer and ruler of all creation.
- We believe in God the Father, the author of creation and salvation.
- We believe in Jesus Christ the Holy Son of God the Father, true God who for the sake of humanity and its salvation descended from heaven and became flesh, who was conceived by the Holy Spirit and was born by the virgin Mary, who lived on earth and was crucified, died and was buried, who rose from the dead and ascended to heaven where he is seated at the right hand of the Father.
- We believe in the Holy Spirit, true God proceeding from the Father and the Son, who convicts the world of sin, righteousness and judgment and leads in all truth.
- We believe that the Bible is the Word of God written by men as the Holy Spirit inspired them. We believe that it authoritatively proclaims the will of God and teaches us all that is necessary for salvation.
- We believe that all human beings are created in the image of God; due to their sinful rebellion, this image is marred that all have sinned before God and it is the will of God that all people will receive salvation through faith in Jesus Christ.
- We believe in baptism in the Holy Spirit with the initial evidence of speaking in tongues as promised to all believers.
- We believe in the manifestation of the gifts and fruit of the Spirit to all Christians. We believe that a Christian should be a disciple of Jesus Christ living a consecrated and holy life.
- We believe that Jesus Christ is the head of the Church, which is constituted by the Holy Spirit and consists of born again believers. The Church is responsible for the proclamation and demonstration of the gospel and God’s will to people. As a charismatic community, they fellowship with and edify one another.
- We believe that the believers’ baptism by immersion and the Lords supper are institutions of Christ to be observed by the Church.
- We believe in a day of judgment when Christ will judge the living and the dead.
- We believe in the resurrection of the body and the eternal life for the righteous and eternal punishment for the wicked.
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## **Apostolic Faith Mission International Ministries (UK)** Report of the Trustees for the Year ended 31 March 2021
- We believe in the new Heaven and the new earth where God will reign in glory.
## **Other objectives:**
- Youth training in human and social development.
- Continual provision for the welfare for the poor and the needy.
- Relief in times of national and international disasters.
- To help in Children’s Ministries that is Sunday School, where morals are taught.
- Marriage counselling and family support.
## **Review of performance against objectives**
During the period under review the AFM IM (UK) set the following objectives amongst others;
- **Church growth through local assemblies**
We are happy to report a marked progress in facilitating growth in local branches and raising the profile of the mission by establishing preaching points within a certain radius of an assembly utilizing individuals with relevant skills to promote missions. We have managed to maintain the eleven preaching points that were established in the previous year and endeavour to increase them. Each of these preaching points has potential to eventually grow into a full-fledged assembly.
- **Continuous leadership training**
Training for affiliate charity trustees, treasurers, assembly board members and departmental officials is now undertaken as part of the church’s calendar through various training seminars at National level, Regional level and Assembly level. More new Pastors (Ministers of Religion) having gone through and completed their studies at approved and accredited bible colleges, underwent probationary periods under various Senior Pastors (supervisors) before being ordained at the annual general conference.
- **Promoting the Christian gospel more widely and more visibly**
Conferences for the spiritual enrichment of adult men, women as well as for youths and children, open to the public, were held during the period under review. These were held in our four regions and on a national scale, four National Conferences were held.
In line with the aim of spreading the Christian gospel within the United Kingdom, AFMIM (UK) through its network of local churches, managed to arrange traditional Sunday services and a variety of local church activities involving children, youth and adults. Amongst these, people with a variety of spiritual, social and emotional needs were also assisted. The church, whose roots are in Zimbabwe, has been predominantly comprised of people originally from that country worshipping at various assemblies but it is pleasing to note
7
## **Apostolic Faith Mission International Ministries (UK)** Report of the Trustees for the Year ended 31 March 2021
that other nationalities have started to come and have integrated well. The church doors remain open as we thrive to be a church for all nationalities and backgrounds.
We note that the following aims/activities have not been achieved as desired, and as such remain a priority in the coming period:
- Residential training leading to a certificate in Christian Ministry.
We intend to measure the success of the strategy by the following:
- By regular consultation with other similar Charities and Theological institutions.
- By annual returns from local branches.
- By monitoring the financial strength of local branches through internal reviews.
## **Public benefit**
The year under review suffered a great deal with the suspension of calendar events due to COVID
The National Conferences, Youth Empowerment programs, which prepare youths and adults to develop as responsible, morally sound citizens, free from harmful addictions, focused on career development and spiritually connected were all cancelled or restricted to online activities.
The training of musicians and singers through our three Worship Ministries--Faith Worship, WAW (Women) and Open Heavens Choir (Youth)--whose members are drawn from local assemblies across the church, was also suspended.
Localised efforts were in place to support local communities through COVID.
## **National Place of Worship**
Church programmes continue to be hindered by the absence of a national centre where some of our charitable activities can be directed from. The executive arm, the National Apostolic Committee, to search for opportunities to acquire a National Place of Worship where other long-term goals such as a school of theology would be established.
Establishing more assemblies, subassemblies and preaching points in more cities and towns of the UK remains crucial to the main objective of advancing the Christian religion in accordance with the Holy Scriptures as contained in the confessions of faith.
8
## **Apostolic Faith Mission International Ministries (UK)** Report of the Trustees for the Year ended 31 March 2021
## **Covid-19**
The year under review was spent under the spectre of the COVID-19 pandemic. It has been a very difficult year for church members and the community at large. The church is predominantly composed of Zimbabweans settled in the UK. The pandemic has seen several members losing their loved ones in Zimbabwe but being unable to attend funerals. COVID-19 has significantly impacted pastoral care with church services being restricted to virtual meetings. Members under the leadership of assembly Pastors have remain resilient in the wake of the devastating pandemic. As we come out of the COVID- 19 pandemic, there are many opportunities for the church to grow numerically, financially and spiritually.
## **Volunteers**
Trustees would like to take this opportunity to appreciate the continuing and valuable support given by volunteers for our work through various channels, including but not limited to donations.
## **Financial review**
The Statement of Financial Activities shows Incoming Resources of £58,972 (2020- £283,478). The 79% decrease compared to previous year is mainly due to COVID-19 pandemic impact on voluntary income (tithe, love offering and conference activities). The church did not have physical gatherings including conference events. Physical gatherings are a source of love offerings and conference fees for the church. Tithe remittance from regions to Head Office decreased by at least 62% compared to last year. While love offering contribution from assemblies decreased by 92% compared to last year. Assemblies (Churches) remit 10% of their tithe income to their respective region who in turn remit 50% of received funds to Head Office. These funds are used for to finance general operations.
Resources Expended were £21,019 (2020- £224,318). Overall, expenditure decreased by at least 91% against last year. Major cost savings were achieved from church running activities due to COVID-19 that affected physical gathering events .
Of the total expenditure, 36% (2020- 84%) is attributable to Community Activities. Community Activity costs are expenditure to run annual conferences (a total of seven conferences including Regions and National departments) to empower community and members with gospel teachings and worship. During the year the church had online gatherings only.
The Net Incoming Resources were £37,953 (2020- 59,160).
## **Reserves policy**
The trustees have reviewed the level of reserves of the Charity, consideration of the income and expenditure streams, and the need to match income with commitments and the nature of reserves. Trustees have set a
9
## **Apostolic Faith Mission International Ministries (UK)** Report of the Trustees for the Year ended 31 March 2021
minimum balance of £30,000 as reserves for the current year and aim to review this level in the following year. The current reserve cash balance is £46,840 (2020- £85,581) which meets our target.
The reserve balance is necessary:
- to provide sufficient working capital to cover delays between spending and receipt of income
- to provide a cushion to deal with unexpected emergencies
- for church running costs and
- to enable the Trust to pursue projects at the trustees’ discretion
10
## **Apostolic Faith Mission International Ministries (UK)** Report of the Trustees for the Year ended 31 March 2021
## **Statement of Trustees Responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report 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 & Wales 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 of the charity for that period. In preparing these financial statements, the trustees are required to;
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and 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 the Trustees on **29[th ] January 2022**
Signed on behalf by:
**Mr Hillary Chindodo** Trustees Chairperson
11
## **Apostolic Faith Mission International Ministries (UK) Statement of Financial Activities for the Year ended 31 March 2021**
|**Funds**
**Notes**
**2021**
£
**Unrestricted **|**Funds**
**Notes**
**2021**
£
**Unrestricted **|**Funds**
**2021**
£
**Restricted**|**Total**
**Funds**
**2021**
£
|**Total**
**Funds**
**2020**
£|
|---|---|---|---|---|
|**Incoming resources**
**_Incoming resources from generated funds_**
Voluntary income
**2**
Activities for generating funds
**3**
Investment income
**4**
Incoming resources from charitable activitie
**5**
Other incoming resources
**6**
**Total incoming resources**
**Resources expended**
**_Cost of generating funds_**
Cost of generating voluntary income
**_Charitable activities_**
Church running costs
**7**
Spiritual Leadership costs
**8**
Community Activities
**9**
Other costs
**10**
Governance costs
**11**
**Total resources expended**
**Transfers between funds**
**Net movement in funds**
**_Reconciliation of Funds:_**
**Total funds brought forward**
**Total funds carried forward**
**Net Incoming /(Outgoing) Resources**
**Before Transfers**|34,168
-
-
3,245
2,005|19,554
-
-
-
-|53,722
-
-
3,245
2,005|170,543
-
-
106,940
5,995|
||**39,418**|**19,554**|**58,972**|**283,478**|
||-
5,903
3,701
7,591
-
2,400|-
-
-
-
1,424
-|-
5,903
3,701
7,591
1,424
2,400|-
20,941
4,863
188,696
3,950
5,868|
||**19,595**|**1,424**|**21,019**|**224,318**|
||19,823|18,130|37,953
-|59,160
-|
||**19,823**|**18,130**|**37,953**|**59,160**|
||79,819|161,224|241,043|202,645|
||**99,642**|**179,354**|**278,996**|**261,806**|
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
1
## **Apostolic Faith Mission International Ministries (UK) Balance Sheet as at 31 March 2021**
|**Notes**|**Funds**
**2021**
£
**Unrestricted**|**Funds**
**2021**
£
**Restricted**|**Total**
**Funds**
**2021**
£|**Total**
**Funds**
**2020**
£|
|---|---|---|---|---|
|**Fixed assets**
Tangible assets
**13**
Fixtures and fittings
**Current assets**
Debtors
**14**
Cash in hand and at bank
**15**
**Creditors: amounts falling due within one year**
**16**
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Total charity funds**
**17**|-|-|-|-|
||**-**|**-**|**-**|**-**|
||3,669
95,973|-
179,354|3,669
275,327|16,500
246,806|
||99,643
**-**|179,354
**-**|278,997
**-**|263,306
**(1,500)**|
||**99,643**|**179,354**|**278,997**|**261,806**|
||||||
||**99,643**|**179,354**|**278,997**|**261,806**|
||||||
||**99,643**|**179,354**|**278,997**|**261,806**|
||**99,642**|**179,354**|**278,996**|**261,806**|
_Approved and authorised for issue by the Board of Trustees on_ _**29th January 2022**_
**Mr Hillary Chindodo** Trustee (Chairperson)
**Mr Evans Mutamba**
Trustee (Secretary)
2
**Apostolic Faith Mission International Ministries (UK)Notes to the Financial Statements for the Year ended 31 March 2017**
## **1 Accounting policies**
The principal accounting policies, all of which have applied consistently throughout the year, are set out below.
## **a) Basis of preparation**
The financial statements have been prepared under the historical cost convention and are in accordance with charity law,
applicable accounting standards and the Statement of Recommended Practice, “Accounting and Reporting by Charities”, issued in March 2005.
## **b) Fund accounting**
Unrestricted funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity. Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **c) Incoming resources**
Voluntary income, including donations, gifts and legacies and grants that provide core funding or are of a general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Shop income and income derived from events is recognised as earned (that is, as the related goods or services are provided). Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
## **d) Resources expended**
Expenditure is recognised when a liability is incurred. Funding provided through contractual agreements and performance related grants are recognised as goods or services are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable. Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds. Governance costs include those incurred in the governance of its assets and are primarily associated with constitutional and statutory requirements.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating office property costs by floor areas, management and human resources costs by the number of staff, and finance and IT costs by work done.
## **e) Donated Goods and volunteer and other donated services**
Donated goods are recognised in different ways dependent on how they are used by the charity:
(i) Those donated for resale produce income in the trading venture when they are disposed of.
(ii) Those donated for onward transmission to beneficiaries (chiefly clothing, food and medical supplies) are included in the statement of financial activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.
The charity has not received any goods for use by the charity itself. The value of services provided by volunteers is not incorporated into these financial statements. Where services are provided to the charity as a donation that would normally be purchased from our suppliers this contribution is included in the financial statements at an estimate based on the value of the contribution to the charity.
## **f) Taxation**
Irrecoverable VAT is not separately analysed and is charged to the statement of financial activities when the expenditure to which it relates is incurred and is allocated as part of the expenditure to which it relates. Tax recovered from voluntary income received under gift aid is recognised when the related income is receivable and is allocated to the income category to which the income relates.
## **g) Tangible fixed assets and depreciation**
Tangible assets are stated at cost and depreciated over their useful economic lives at the following rates:
Fixture and fittings 4 years Equipment 4 years Motor vehicles 4 years
Where the recoverable amount of a tangible asset is found to be below its net book value, the asset is written down to its recoverable amount and the loss on impairment is charged to the relevant expenditure category of the statement of financial activities. Where an asset is not primarily used to generate income its impairment is assessed by reference to its service potential on its initial acquisition. The charity currently has no tangible fixed assets to which impairment provisions apply.
3
## **Apostolic Faith Mission International Ministries (UK) Notes to the Financial Statements for the Year ended 31 March 2021**
|**Unrestricted**
**2021**
**INCOMING RESOURCES**
£
**2. Voluntary income**
Donations
350
Restricted donations
-
Designated donations
-
Love offering
4,317
Subscriptions
-
Gift Aid
3,669
Tithes
25,832
**34,168**
**3. Activities for generating funds**
Fund raising
-
**-**
**4. Investments income**
Interest receivable
-
**5. Incoming resources from charitable activities**
Conference
3,245
Ticket sales
-
**3,245**
**6. Other incoming resources**
Other income
**2,005**
**TOTAL INCOMING RESOURCES**
**39,418**
**RESOURCES EXPENDED**
**7 Church running costs**
Consumables
-
Church hall hire
-
Equipment hire
150
Depreciation of instruments
-
Support cost allocated (note 14)
5,753
**5,903**|**Unrestricted**
**2021**
£|**Restricted**
**2021**
£|**Total**
**2021**
£|**Total**
**2020**
£|
|---|---|---|---|---|
|||-
19,554
-
-
-
-
-
**19,554**
-
**-**
-
-
-
**-**
**-**
**19,554**
-
-
-
-
-
**-**|350
19,554
-
4,317
-
3,669
25,832
**53,722**
-
**-**
-
3,245
-
**3,245**
**2,005**
**58,972**
-
-
150
-
5,753
**5,903**|6,000
28,898
-
51,089
-
16,500
68,056|
|||||**170,543**|
|||||-|
|||||**-**|
|||||-|
|||||106,940
-|
|||||**106,940**|
||||||
|||||**5,995**|
||||||
|||||**283,478**|
|||||-
9,228
150
-
11,563|
|||||**20,941**|
4
## **Apostolic Faith Mission International Ministries (UK) Notes to the Financial Statements for the Year ended 31 March 2021**
|**Unrestricted**
**2021**
£
**RESOURCES EXPENDED (Continued)**
**8 Spiritual Leadership costs**
Salary and wages
Honoraria
2,550
Support cost allocated (note 14)
1,151
**3,701**
Average number of employees
No employees earned £60,000 (2018:none)|**Unrestricted**
**2021**
£|**Restricted**
**2021**
£|**Total**
**2021**
£|**Total**
**2020**
£|
|---|---|---|---|---|
|||-
-
-
**-**|-
2,550
1,151
**3,701**
**-**|-
2,550
2,313|
|||||**4,863**|
|||||**-**|
||||||
No remuneration was paid or is payable in respect of either year to any of the Trustees.
|**9 Community Activities**
Missions
Board meeting expenses
Car & Bus hire costs
Conference costs
Hospitality and decorations
International travel
Spiritual Leadership seminar
Sunday School resources
Support cost allocated (note 12)
**10 Other costs**
Sundries
Donation|-
1,026
-
3,689
-
-
-
-
2,876
**7,591**
-
-
**-**|-
-
-
-
-
-
-
-
-
**-**
1,424
-
**1,424**|-
1,026
-
3,689
-
-
-
-
2,876
**7,591**
1,424
-
**1,424**|-
1,026
-
163,621
2,066
11,200
5,001
-
5,782|
|---|---|---|---|---|
|||||**188,696**|
|||||2,950
1,000|
|||||**3,950**|
5
## **Apostolic Faith Mission International Ministries (UK) Notes to the Financial Statements for the Year ended 31 March 2021**
|**Unrestricted**
**2021**
£
**11 Governance costs**
Independent examination fees
2,400
Support cost allocated (note 14)
-
**2,400**
**TOTAL RESOURCES EXPENDED**
**19,595**
**12 Support costs**
Refreshments
444
Rent
8,400
Website
Advertisement
900
Bank charges
341
Computer costs
-
Insurance
860
Printing postage & stationery
-
Telephone
560
Training costs
-
Travel
-
Depreciation on fixtures and fittings
-
**11,505**
**Allocated as follows:**
Church running costs
50%
5,753
Spiritual Leadership costs
10%
1,151
Community building
25%
2,876
Governance costs
15%
1,725|**Unrestricted**
**2021**
£|**Restricted**
**2021**
£|**Total**
**2021**
£|**Total**
**2020**
£|
|---|---|---|---|---|
|||-
-
**-**
**1,424**
-
-
-
-
-
-
-
-
-
-
-
-
**-**
-
-
-
-|2,400
-
**2,400**
**21,019**
444
8,400
-
900
341
-
860
-
560
-
-
-
**11,505**
5,753
1,151
2,876
1,725|2,400
3,468|
|||||**5,868**|
||||||
|||||**224,318**|
|||||444
8,400
-
1,266
891
-
860
966
566
589
9,144
-|
|||||**23,126**|
|||||11,563
2,313
5,782
3,468|
The basis of allocation is a combination of usage and directly allocated transactions
6
## **Apostolic Faith Mission International Ministries (UK) Notes to the Financial Statements for the Year ended 31 March 2021**
|**Unrestricted**
**2021**
£|**Restricted**
**2021**
£|**Total**
**2021**
£|**Total**
**2020**
£|
|---|---|---|---|
||||-
-
-|
||||**-**|
||||-
-
-
-|
||||**-**|
|||||
||||**-**|
||||-
-
-|
||||**-**|
||||-
-
-
-|
||||**-**|
|||||
7
## **Apostolic Faith Mission International Ministries (UK) Notes to the Financial Statements for the Year ended 31 March 2021**
|**Unrestricted**
**Restricted**
**2021**
**2021**
£
£
**14**
**Debtors**
Deposits
-
-
Gift Aid debtors
3,669
-
Other debtors
-
-
**3,669**
**-**
**15**
**Cash in hand and at bank**
Cash in hand
-
-
Cash at bank
95,973
179,354
**95,973**
**179,354**
**16**
**Creditors: amounts falling due within one year**
Accruals
-
-
Other creditors
-
-
HM Revenue & Customs
-
-
**-**
**-**
Opening
Incoming
Balance
resources
**17**
**Analysis of funds**
01-Apr-20
**Restricted Funds:**
Building Fund
161,224
19,554
Other
-
-
**161,224**
**19,554**
**Unrestricted Funds**
General
27,017
39,418
**85,581**
**39,418**|**Unrestricted**
**2021**
£|**Restricted**
**2021**
£|**Total**
**2021**
£|**Total**
**2020**
£
-
16,500
-
**16,500**
-
246,806
**246,806**
1,500
-
-
**1,500**
Transfers|Closing
Balance
31-Mar-21|
|---|---|---|---|---|---|
||||-
3,669
-
**3,669**
-
275,327
**275,327**
-
-
-
**-**
Resources
Expended|||
||161,224
-
**161,224**
27,017
**85,581**|19,554
-
**19,554**
39,418
**39,418**|(1,424)
-
**(1,424)**
(19,595)
**(19,595)**|-
-
**-**
-
**-**|179,354
-|
||||||**179,354**|
||||||46,840|
||||||**46,840**|
Building fund represents donations received towards costs of acquiring own church premises.
8
## **Apostolic Faith Mission International Ministries (UK) Notes to the Financial Statements for the Year ended 31 March 2021**
|**17 Analysis of Net Assets**
Tangible fixed assets
Debtors
Bank and cash
Current liabilities
**Net assets**|**Unrestricted**
£|**Restricted**
£
**2021**|**Total**
£
-
3,669
275,327
-
**278,997**|**Unrestricted**
£|**Restricted**
£
**2020**|**Total**
£|
|---|---|---|---|---|---|---|
||-
3,669
95,973
-
**99,643**|-
-
179,354
-
**179,354**||-
16,500
85,581
(1,500)
**100,581**|-
-
161,224
-
**161,224**|-
16,500
246,806
(1,500)|
|||||||**261,806**|
9
**Independent Examiner’s Report to the Trustees (hereinafter “trustees” of Apostolic Faith Mission International Ministries UK. Charity Registration Number: 1096543**
This report on the financial statements of the charity for the year ended 31st March 2021, which are set out on pages 13 to 21, is in respect of an examination carried out in accordance with section 145 of the Charities Act 2011 (’the Act’).
## **Respective responsibilities of the trustees and examiner**
As trustees of the charity, you are responsible for the preparation of the accounts. You consider that the audit requirements of section 145 of the Charities Act 2011 (the Act) do not apply and that an independent examination is needed.
It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations and to:
- examine the accounts under section 145 of the Act.
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Act.
- State whether matters have come to my attention.
## **Basis of independent examiners report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as members 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 the course of my examination, no matters came to my attention which give me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act and Regulations of the 2008 Accounts Regulations
- the preparation of accounts which accord with the accounting records and comply with Regulations of the 2008 Accounts Regulations have not been met, or
- to which in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Signed Date 29/01/2022
Moses Chiwandamira Framework Accountancy Suite 2, Greyholme 49 Victoria Road Aldershot, GU11 1SJ
12