## **Trustees' Annual Report for the period** Period start date Period end date Day Month Year Day Month Year **From** 01 Jan 2023 **To** 31 12 2023 ## Section A Reference and administration details **Charity name Other names charity is known by Registered charity number (if any)** The African Apostolic Church VaApostora VeAfrica **1098898** **Charity's principal address** 8 Birch Grove, Conisbrough Doncaster South Yorkshire **Postcode DN12 2DG** ## **Names of the charity trustees who manage the charity** |1
2
3
4
5|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Reverend Adam Sachikunda|Secretary||| ||Reverend David William Barrett|||| ||Reverend Innocent Nyika|Chair||| ||Reverend Kudakwashe Makoni|||| ||Reverend Arthur Mureverwi|||| |||||| |||||| |||||| |||||| |||||| |||||| **Names of the trustees for the charity, if any, (for example, any custodian trustees)** **Name Dates acted if not for whole year** March **2012** **TAR** 1 ## **Names and addresses of advisers (Optional information)** **Type of adviser Name Address** ## **Name of chief executive or names of senior staff members (Optional information)** ## **Section B Structure, governance and management** ## **Description of the charity’s trusts** Trust Deed Type of governing document (eg. trust deed, constitution) Trust How the charity is constituted - (eg. trust, association, company) Appointed by existing trustees Trustee selection methods - (eg. appointed by, elected by) ## **Additional governance issues (Optional information)** You **may choose** to include additional information, where relevant, about: - policies and procedures adopted for the induction and training of trustees; - the charity’s organisational structure and any wider network with which the charity works; - relationship with any related parties; - trustees’ consideration of major risks and the system and procedures to manage them. ## **Section C Objectives and activities** **Summary of the objects of the charity set out in its governing document** TO ADVANCE THE CHRISTIAN FAITH IN ACCORDANCE WITH THE STATEMENT OF BELIEFS IN WATFORD AND IN SUCH PARTS OF THE UNITED KINGDOM AND THE WORLD AS THE TRUSTEES MAY FROM TIME TO TIME THINK FIT AND OTHER SUCH PURPOSES WHICH ARE EXCLUSIVELY CHARITABLE ACCORDING TO THE LAW OF ENGLAND AND WALES AND ARE CONNECTED WITH THE CHARITABLE WORK OF THE CHARITY March **2012** **TAR** 2 1. Weekly sabbath services – open to the public 2. Weekly Tuesday and Friday prayer meetings – open to the public 3. Regular women’s fellowship gatherings – open to the public 4. Regular big sabbath’s bringing together national or regional parishes – open to the public **Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)** ## **Additional details of objectives and activities (Optional information)** You **may choose** to include further statements, where relevant, about: - policy on grantmaking; - policy programme related investment; - contribution made by volunteers. March **2012** **TAR** 3 Section D Achievements and performance - Various people were received into the church and baptised - **Summary of the main** • Various teachings and sermons delivered to members and visitors on - **achievements of the charity** a weekly basis - **during the year** March **2012** **TAR** 4 **Section E Financial review** None **Brief statement of the charity’s policy on reserves Details of any funds materially** None **in deficit** ~~a~~ **Further financial review details (Optional information)** You **may choose** to include additional information, where relevant about: • the charity’s principal sources of funds (including any fundraising); • how expenditure has supported the key objectives of the charity; • investment policy and objectives including any ethical investment policy adopted. **Section F Other optional information** None ~~_~~ **Section G Declaration** ~~a~~ **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Reverend Innocent Nyika **Position (eg Secretary, Chair,** Chair **etc) Date** 31 October 2023 March **2012** **TAR** 5 ||The African Apostolic Church UK|The African Apostolic Church UK|The African Apostolic Church UK|The African Apostolic Church UK|The African Apostolic Church UK|**1098898**|**1098898**||**CC16a**| |---|---|---|---|---|---|---|---|---|---| ||The African Apostolic Church UK||||||||| ||**Receipts andpayments accounts**||||||||| ||**For the period**
**from**||Period start date||**To**|Period end date|||| ||||1/1/2023|||31/12/2023|||| |**Section A Receipts and payments**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment funds**
**Total funds**
**Last year**|||||||||| ||**to the nearest £**
||**to the nearest £**
||**to the nearest £**
||**to the nearest £**
~~2~~|~~2~~|**to the nearest £**
~~2~~| |**A1 Receipts**
~~meee~~|~~meee~~|~~meee~~|~~meee~~|~~meee~~|~~meee~~|~~meee~~|~~meee2~~|~~meee2~~|~~meee2~~| |Church Funds
~~meee~~|**27,043**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**27,043**
~~meee2~~|~~meee2~~|**11,823**
~~meee2~~| |Donations
~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee2~~|~~meee2~~|**3,173**
~~meee2~~| |Passover Donations(Zim)
~~meee~~|**12,964**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**12,964**
~~meee2~~|~~meee2~~|**4,080**
~~meee2~~| |Archbishop'sgift
~~meee~~|**-**
~~meee~~|~~meee~~|**100**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**100**
~~meee2~~|~~meee2~~|**389**
~~meee2~~| |International fund raising
~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee2~~|~~meee2~~|**423**
~~meee2~~| |Interest
~~meee~~|**175**
~~meee~~|~~meee~~|**33**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**208**
~~meee2~~|~~meee2~~|**31**
~~meee2~~| |Kents Hill Conference
~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee2~~|~~meee2~~|**15,287**
~~meee2~~| |Quinta Conference
~~meee~~|**7,117**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**7,117**
~~meee2~~|~~meee2~~|**4,523**
~~meee2~~| |Funeral Fund Contributions
~~meee~~|**5,513**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**5,513**
~~meee2~~|~~meee2~~|**4,668**
~~meee2~~| |Mission Fund
~~meee~~|**-**
~~meee~~|~~meee~~|**1,218**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**1,218**
~~meee2~~|~~meee2~~|~~meee2~~| |~~meee~~|~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**-**
~~meee2~~|~~meee2~~|**-**
~~meee2~~| |**_Sub total_**_(Gross income for AR) _
~~meee~~|**52,812**
~~meee~~|~~meee~~|**1,351**
~~meee~~|~~meee~~|**-**
~~meee~~|~~meee~~|**54,163**
~~meee2~~|~~meee2~~|**44,398**
~~meee2~~| |~~meee~~
~~——_—————~~|~~meee~~
~~——_—————~~|~~meee~~
~~——_—————~~|~~meee~~
~~——_—————~~|~~meee~~
~~——_—————~~|~~meee~~
~~——_—————~~|~~meee~~
~~——_—————~~|~~meee2~~
~~——_—————~~|~~meee2~~
~~——_—————~~|~~meee2~~
~~——_—————~~| |**A2 Asset and investment sales,**
**(see table).**

~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~2~~
~~——_—————~~|~~2~~
~~——_—————~~|~~2~~
~~——_—————~~| |~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|~~——_—————~~| |~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**-**
~~——_—————~~| |**_Sub total_**
~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**- -**
~~——_—————~~|**- -**
~~——_—————~~|**- -**
~~——_—————~~| |~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~| |**_Total receipts_**
~~——_—————~~|**52,812**
~~——_—————~~|~~——_—————~~|**1,351**
~~——_—————~~|~~——_—————~~|**-**
~~——_—————~~|~~——_—————~~|**54,163**
~~——_—————~~|~~——_—————~~|**44,398**
~~——_—————~~| |~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~|~~——_—————~~| |**A3 Payments**|||||||||| |**A3 Payments**
Rent|**25,417**||**-**||**-**||**25,417**||**11,264**| |Venue hire|**798**||**-**||**-**||**798**||**260**| |Baptism|**258**||**-**||**-**||**258**||**-**| |HolyCommunion|**9,234**||**-**||**-**||**9,234**||**-**| |International fund raising|**-**||**-**||**-**||**-**||**423**| |Kents Hill Conference - Sep22|**170**||**-**||**-**||**170**||**15,685**| |Quinta Conference - Dec 22|**7,117**||**-**||**-**||**7,117**||**4,179**| |Archbishop’sgift|**-**||**-**||**-**||**-**||**2,710**| |Legal expenses|**-**||**-**||**-**||**-**||**4,603**| |Internationalpayment charges|**-**||**-**||**-**||**-**||**35**| |Funeral fund contributions & Expenes|**5,622**||**-**||**-**||**5,622**||**4,144**| |Other expenses|**1,206**||**-**||**-**||**1,206**||**223**| |Mission Expenses|**950**||**702**||**-**||**1,652**||**-**| ||||**-**||**-**||**-**||**-**| |**_Sub total_ **|**50,771**||**702**||**-**||**51,473**||**43,525**| ||||||||||| |**A4 Asset and investment**
**purchases, (see table)**|||||||||| |**purchases, (see table)**|**-**||**-**||**-**||**-**||| ||**-**||**-**||**-**||**-**||| |**_Sub total_ **|**-**||**-**||**-**||**- -**|**- -**|**- -**| ||||||||||| |**_Totalpayments_**|**50,771**||**702**||**-**||**51,473**||**43,525**| |~~=~~|~~=~~|~~SSS~~|~~SSS~~|~~SSS~~|~~SSS~~|~~SSS~~|~~SSS~~|~~SSS~~|~~SSS~~| |**_Net of receipts/(payments)_**
~~=~~|**2,041**
~~=~~|**2,041**
~~SSS~~|**649**
~~SSS~~|**649**
~~SSS~~|**- **
~~SSS~~|**2**
~~SSS~~|**2,690**
~~SSS~~|~~SSS~~|**873**
~~SSS~~| |**A5 Transfers between funds**
~~=~~|**-**
~~=~~|~~SSS~~|**-**
~~SSS~~|
~~SSS~~|**-**
~~SSS~~|~~SSS~~|**-**
~~SSS~~|~~SSS~~|**-**
~~SSS~~| |**A6 Cash funds last year end**
~~=~~|**22,960**
~~=~~|**22,960**
~~SSS~~|**5,013**
~~SSS~~|**5,013**
~~SSS~~|**-**
~~SSS~~|~~SSS~~|**27,973**
~~SSS~~|~~SSS~~|**27,100**
~~SSS~~| |**_Cash funds thisyear end_**
~~=~~|**25,000**
~~=~~|**25,000**
~~SSS~~|**5,662**
~~SSS~~|**5,662**
~~SSS~~|**- 30,662**
~~SSS~~|**- 30,662**
~~SSS~~|**- 30,662**
~~SSS~~|~~SSS~~|**27,973**
~~SSS~~| |~~=~~|~~=~~|~~SSS~~|~~SSS~~|~~SSS~~|~~SSS~~|~~SSS~~|~~SSS~~|~~SSS~~|~~SSS~~| ||||||||||| 000000CCXX R1 accounts (SS) 00000026/09/2019 0000001 ## **Section B Statement of assets and liabilities at the end of the period** |**Section B Statement of assets and liabilities at the end of the period**
**Categories**
**Unrestricted funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Details**|**Section B Statement of assets and liabilities at the end of the period**
**Categories**
**Unrestricted funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Details**|**Section B Statement of assets and liabilities at the end of the period**
**Categories**
**Unrestricted funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Details**|**Section B Statement of assets and liabilities at the end of the period**
**Categories**
**Unrestricted funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Details**|**Section B Statement of assets and liabilities at the end of the period**
**Categories**
**Unrestricted funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Details**|**Section B Statement of assets and liabilities at the end of the period**
**Categories**
**Unrestricted funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Details**|**Section B Statement of assets and liabilities at the end of the period**
**Categories**
**Unrestricted funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Details**|**Section B Statement of assets and liabilities at the end of the period**
**Categories**
**Unrestricted funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Details**|**Section B Statement of assets and liabilities at the end of the period**
**Categories**
**Unrestricted funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Details**|**Section B Statement of assets and liabilities at the end of the period**
**Categories**
**Unrestricted funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Details**| |---|---|---|---|---|---|---|---|---|---| |~~===~~|~~===~~|||~~===~~|**to nearest £**
~~===~~|~~===~~|**to nearest £**
~~===~~|~~===~~|**to nearest £**
~~===~~| |**B1 Cash funds**
~~===~~|Cash in hand & bank @ 31/12/2023
~~===~~|||~~===~~|**25,000**
~~===~~|~~===~~|**5,662**
~~===~~|~~===~~|**-**
~~===~~| ||~~===~~|||~~===~~|**-**
~~===~~|~~===~~|**-**
~~===~~|~~===~~|**-**
~~===~~| ||~~===~~|||~~===~~|**-**
~~===~~|~~===~~|**-**
~~===~~|~~===~~|**-**
~~===~~| |~~===~~|**_Total cash funds_**
~~===~~|||~~===~~|**25,000**
~~===~~|~~===~~|**5,662**
~~===~~|**-**
OK
**Endowment**
**funds**
~~===~~|**-**
~~===~~| |~~===~~|(agree balances with receipts andpayments account(s))
~~===~~|||OK
OK
**Unrestricted funds**
**Restricted**
**funds**
~~===~~|||||| |~~===~~|~~===~~|||~~===~~||~~===~~||~~===~~|| |~~=—====~~|**Details**
~~=—====~~|||~~=—====~~|**to nearest £**
~~=—====~~|~~=—====~~|**to nearest £**
~~=—====~~|~~=—====~~|**to nearest £**
~~=—====~~| |**B2 Other monetary assets**
~~=—====~~|Debtors- Prepayment Rentals
~~=—====~~|||~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~| ||~~=—====~~|||~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~| ||~~=—====~~|||~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~| ||~~=—====~~|||~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~| ||~~=—====~~|||~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~| ||~~=—====~~|||~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~|~~=—====~~|**-**
~~=—====~~| |~~=—====~~|~~=—====~~|||~~=—====~~|~~=—====~~|~~=—====~~
~~—=S==~~|~~=—====~~|~~=—====~~
~~—=S==~~|~~=—====~~| |~~—=S==~~|**Details**
~~—=S==~~|||~~—=S==~~|**Fund to which asset**
**belongs**
~~—=S==~~||**Cost (optional)**
~~—=S==~~||**Current value**
**(optional)**
~~—=S==~~| |**B3 Investment assets**
~~—=S==~~|~~—=S==~~|||~~—=S==~~|**belongs**
~~—=S==~~|~~—=S==~~|**-**
~~—=S==~~|~~—=S==~~|**(optional)**
**-**
~~—=S==~~| ||~~—=S==~~|||~~—=S==~~|~~—=S==~~|~~—=S==~~|**-**
~~—=S==~~|~~—=S==~~|**-**
~~—=S==~~| ||~~—=S==~~|||~~—=S==~~|~~—=S==~~|~~—=S==~~|**-**
~~—=S==~~|~~—=S==~~|**-**
~~—=S==~~| ||~~—=S==~~|||~~—=S==~~|~~—=S==~~|~~—=S==~~|**-**
~~—=S==~~|~~—=S==~~|**-**
~~—=S==~~| ||~~—=S==~~|||~~—=S==~~|~~—=S==~~|~~—=S==~~|**-**
~~—=S==~~|~~—=S==~~|**-**
~~—=S==~~| |~~—=S==~~|~~—=S==~~|||~~—=S==~~|~~—=S==~~|~~—=S==~~|~~—=S==~~|~~—=S==~~|~~—=S==~~| |~~====~~|**Details**
~~====~~|||~~====~~|**Fund to which asset**
**belongs**
~~====~~|~~====~~|**Cost (optional)**
~~====~~|~~====~~|**Current value**
**(optional)**
~~====~~| |**B4 Assets retained for the**
**charity’s own use**
~~====~~|~~====~~|||~~====~~|**belongs**
~~====~~|~~====~~|~~====~~|~~====~~|**(optional)**
~~====~~| ||~~====~~|||~~====~~|~~====~~|~~====~~|**-**
~~====~~|~~====~~|**-**
~~====~~| ||~~====~~|||~~====~~|~~====~~|~~====~~|**-**
~~====~~|~~====~~|**-**
~~====~~| ||~~====~~|||~~====~~|~~====~~|~~====~~|**-**
~~====~~|~~====~~|**-**
~~====~~| ||~~====~~|||~~====~~|~~====~~|~~====~~|**-**
~~====~~|~~====~~|**-**
~~====~~| ||~~====~~|||~~====~~|~~====~~|~~====~~|**-**
~~====~~|~~====~~|**-**
~~====~~| ||~~====~~|||~~====~~|~~====~~|~~====~~|**-**
~~====~~|~~====~~|**-**
~~====~~| ||~~====~~|||~~====~~|~~====~~|~~====~~|**-**
~~====~~|~~====~~|**-**
~~====~~| ||~~====~~|||~~====~~|~~====~~|~~====~~|**-**
~~====~~|~~====~~|**-**
~~====~~| |~~====~~|~~====~~|||~~====~~
~~=====~~|~~====~~|~~====~~
~~=====~~|~~====~~|~~====~~
~~=====~~|~~====~~| |~~=====~~|**Details**
~~=====~~||||**Fund to which liability**
**relates**
~~=====~~||**Amount due**
**(optional)**
~~=====~~||**When due**
**(optional)**
~~=====~~| |**B5 Liabilities**
~~=====~~|~~=====~~|||~~=====~~|~~=====~~|~~=====~~|**(optional)**
**-**
~~=====~~|~~=====~~|**(optional)**
~~=====~~| ||~~=====~~|||~~=====~~|~~=====~~|~~=====~~|**-**
~~=====~~|~~=====~~|~~=====~~| ||~~=====~~|||~~=====~~|~~=====~~|~~=====~~|**-**
~~=====~~|~~=====~~|~~=====~~| ||~~=====~~|||~~=====~~|~~=====~~|~~=====~~|**-**
~~=====~~|~~=====~~|~~=====~~| ||~~=====~~|||~~=====~~|~~=====~~|~~=====~~|**-**
~~=====~~|~~=====~~|~~=====~~| |~~=====~~|~~=====~~|~~=====~~|~~=====~~|~~=====~~|~~=====~~|~~=====~~|~~=====~~|~~=====~~|~~=====~~| |Signed by one or two trustees on
behalf of all the trustees
~~=====~~|Signature
~~=====~~|||~~=====~~|Print Name
~~=====~~|||~~=====~~|Date of approval
~~=====~~| |Treasurer
~~=====~~|~~=====~~|||~~=====~~|TeranceMwamuka
~~=====~~|||~~=====~~|31/10/2024
~~=====~~| |Chairman
~~=====~~|~~=====~~|||~~=====~~|InnocentNyika
~~=====~~|||~~=====~~|31/10/2024
~~=====~~| ## **Independent examiner's report on the accounts** |**Section A**|**Independent Examiner’s Report**|**Independent Examiner’s Report**|**Independent Examiner’s Report**|||| |---|---|---|---|---|---|---| |**Report to the trustees**||Charity Name||||| |||The African Apostolic Church||||| |||||||| |**On accounts for the year**
**ended**||31 December 2023|||**Charity no**
**(if any)**|1098898| |||||||| |**Set out on pages**|**Set out on pages**|1 and 2|(remember to include the page numbers of additional sheets)|(remember to include the page numbers of additional sheets)||(remember to include the page numbers of additional sheets)| |||I report to the trustees on my examination of the accounts of the above||||| |||charity (“the Trust”) for the year ended|charity (“the Trust”) for the year ended||31 December 2023|| **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’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** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did 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. - _Please delete the words in the brackets if they do not apply._ |**Signed:**||**Date:**|29 October 2024|29 October 2024|29 October 2024| |---|---|---|---|---|---| ||||||| |**Name:**|Tonderai Mudede||||| > **Relevant professional** ICAZ **qualification(s) or body** **Oct 2018** 1 **IER** **(if any): Address:** 8 North Road Fauldhouse Bathgate, EH47 9JY |**Section B**
|**Disclosure**| |---|---| |**Give here brief details of**
**any items that the**
**examiner wishes to**
**disclose**.|Only complete if the examiner needs to highlight material matters of concern
(see CC32, Independent examination of charity accounts: directions and
guidance for examiners).| ||I would like to bring the following matters to the attention of the trustees,
which I came across during the course of my examination:
**Status update on Prior Year issues**
1. Some of the parishes do not have bank accounts. Although the funds
handled by these parishes are not material, all church collections should
be banked into an account in the name of the Charity.
**_2023 Update_**-_Ended 2023 with 2 Parishes without bank accounts, they_
_had very insignificant activities in 2023. Bank accounts now been opened and_
_operational by Q4 of 2024_.
2. The decentralised nature of record keeping at parish level affects the
quality and completeness of financial records. Trustees should consider
the introduction of a centralised accounting system.
**_2023 Update_** -_New accounting system implemented in 2024, being rolled in_
_Q424 across all Parishes. This will enable approvals and cash disbursements_
_to be managed centrally_.
3. International budget contributions - a formal agreement should be put
in place between the charity and head to cover all funds sent overseas -
and should outline their purpose, how the charity benefits and the due
diligence performed by the charity to ensure the funds are being used
for their intended purposes
**_2023 Update_** -_Discussions underway. Hopeful this will be in place in 2025._
4. Oversight of funeral funds - there should be oversight by the trustees
as there is no consistency in how the funeral funds are managed across
the parishes. Trustees should consider reviewing and approving the
constitutions or arrangements which parishes would have in place.
**_2023 update_** -_Discussions underway. Hopeful this will be in place in 2025._| **Oct 2018** 2 **IER**