Charity registration number 1105462 (England and Wa1è8)
IIAfld
HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
LEGALAND ADMINISTRATIVE INFORMATION
E(hvard Mensah
Richard Nartey
Charity number
1105462
Prfncipal address
Salem House
Lady Lane
Coventy
EnglarKJ fioLiA>1kn'
CV6 6AZ
2:JO
Indopendent examlnor
SOS fr4a
James Michael Rose FMAAT
First Floor
Eagle House
14 Queens Road
Coventy
CV13EG

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
CONTENTS
Trustees, report
Independent examinerfs rewt
Statefnent of financial adivibe8
Balance sheet
Notes to the financial statem
6-14

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
I I! I yISi
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual ￿pOrt arKI finan(xal statements tr the year ended 31 March 2024.
The financial statements have been prepared in aLrordarK* with the accounting poliaes set out in r￿te 1 to the
financial statements and comply the thartys goveming do￿rnent, the Charities Act 2011, FRS 102 'The
Financial Reporting Standard appli(able in the UK and Republic of Ireland" and the Charittes SORP 'AuxJunting
and Reporting by Charities.. Statement of Recommended Prac￿￿ applicable to thartlies preparirKJ their accounts in
aC￿rdance with the Financial Reporting Standard applit2ble tn the UK and Rewblic of Ireland (FRS 102)..
Objectiv08 and a¢livits08
The charty CA)ntinued to impact on the cmimunty through Tis programmes. Some of the man activities geared
towards its public benefft <)bjectives are:
1) Operating communty arKI churth activibes out of premises it n￿1 thvns in Lady Lane. Longford. Plans are in
preparation for the repair and refurbishment of this historic former Baptist over the nexi ￿Uple of years. so
that it better serves the local community.
2) The church has been running an over 50$ singing and lUrthe¢￿ dub for the bcal residents of Longford and
further afield.
3) We continue to supwt charibes with regular donat50ns.
5) The church is involved in various missiorwy woth in Afri(x.
Financlal review
Please refer to the annexed aox)unts for the detsils of the Fin￿r￿al Statements ts the period ended 31 March
2023.
Trustees Responsibilities in ReL*ion to the Flnancial Ststements
The Charities Act requires the Trustees to prepare statenwits for each financial year. give a true and fair view
of the state of affairs of the tharity and of the surplus (x deficat of the (*arity for that Period in preparing these
financial statements. the trustees are requested to:
a) Select suitable account'ng policies and then appty them consistenty
b) Make judgemerts and estimates that are reasonable and pruderrt
c) State whether applicable acrounting stsndards and ststements of recommended practi￿ have been followed,
subject to any departures disdosed and explained in the financial statements.
d) Prepare the finanaal statements on the wng con￿rn basis unless it is inappropriate to presume that th8
charity will continue in operation.
The Trustees are responsible for keeping proper aC￿UntIng records. vthich disdose with reasonable a￿UraCY at
any time the finanoal position of the charity and enable them to ensure that the ffinancial statements compty with the
Charities Act. They are also responsible for safeguarding the assets of the tharity arrfl hence for taking any
reasonable steps for the prevention and detection of fraud ad other irregUlar￿e$.

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees, report was apwoved by the Board of Tntsiees.
Edward Mensah
Trusts?
Rithard Nartey
. 021081202£
'r?1g111

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
I report to the trustees on my examination of the finan(yal ststen*nts of HcAJse of EmPtr￿erMent Intemational
Ministry (the Charity) for the year ended 31 Marth 2024.
Responsibillties and basis of report
As the trustees of the charity you are responsible for the FryHration of the finanual statern￿ in aLwrdance wrih
the requirements of the Charities Act 2011.
I report in respect of my examination of the chanty's finan(aal statements carried (xrt under se(Aion 145 of the
Charities Act 2011. In carying out my examination I have folkp*ed the Directions given by the Charity Commission
under section 145(5)(b) of the Charities Ad 2011.
Independent examinèrfs $￿t￿￿ent
Your attention is drawn to the fail that the d)aiity has prepared the financial sLqtements in ac￿rdanCe with the
relevant version of the Statement of Recommended practi￿ applicable to charities preparing their financial
statements in a￿￿rdance with the Finanoal Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) in preference to the Accounting and Rewrtirg by Charities: Statement of Re(%Jmmended Practice issued on 1
April 2005 whith is referred to in the extant regulations but has now been withdrawn. l understand that this has
been done in order for the financial statements to provide a true arKI fair Vitr•V in ac(y)rdance with UK Generalty
Accepted Accounting Prarjice.
I have completed my examination. I confinn that no matteTr have come to my attention in Connection with the
examination giving me cause to believe that in any material resp
accounting reL￿rdS were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
the financ#al statements do rlot accord with those records; or
the ffinancial statements do not comply with the applicxble requirements con￿MIng the form and ￿ntent of
finanaal statements set out in the Charities (Accounts arKI Reports) Regulations 2008 other than any
requirement that the financial statements give a true and fair view. ￿lch is not a matter considered as part of
an independent examination.
I have no I￿n¢emS and have come across rn other matters in (x)nnedion with the examination to which attention
should be drawn in this report in ffller to enable a woper understandtng of the finan(xal statements to be reached.
James Mlchael Rose FMAAT
First Floor
Eagle House
14 Queens Road
Coventry
CV13EG

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
4M3 40 4):.JOH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Unrostrlcted
funds
funds
2024
2023
Income and endoThnts from:
Donations and legacies
Other incx)me
127.921
19,710
98,663
Total Incom8
147.631
98,683
Expendituro on:
Charitable activities
106,743
93.958
Total expondlturn
106.743
93,958
Net income and movomont in funds
40.888
4,705
Roconciliatlon of funds:
Fund balances at 1 Aoril 2023
85.053
80,348
Fund balances at 31 March 2024
125,941
85,053
The statement of finanoal activibes indudes all gains and losses reo)gnised in the year. All income and expenditure
derive from ￿ntinUIng adivities.

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
BALANCE SHEEr
AS AT31 MARCH 2024
LIO?
2024
2023
Flxed assets
Tangible assets
11
315.992
342,762
Current assots
Stocks
Debtors
Cash at bank and in hand
12
13
1,200
3.218
3,072
1,200
3,133
r•
7,490
4.333
Credltors: amounts falling duo within
on8 year
15
(15,789)
(31.306)
Not current liabilities
(8.299)
(26,973)
Total assets less current liabilllies
307.693
315,789
Creditor3: amounts falling duo after
more than one year
16
{181,752)
(230.736)
Net assets
125,941
85,053
SJ
The funds of the charity
Unrestn'cted funds
18
125.941
85,053
125.941
85.053
The finanoal statements were approved by the trustees on .....
Edward Mensah
Trnstse
Richard Na
Tnmtse

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
10 aèuoH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policios
Charity infornmtion
House of Empcwerment Internati￿ Ministy is a thaiity.
1.1 Accounting convention
Llnt> The finanual statements have been prepared under the hIst￿Ical cost 03nvention. modffied to indude the
.,lor, revaluation of freehold properties and to indude investment properties and certain financial instruments at fair
bn£
value. The principal accounting policres adopted are set out below.
76 rln'pi.
The financial statements have departed from the ChaTitses (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved follo￿ng the Statement of
Recommended Practi￿ ft)r charities applying FRS 102 rather than the version of the Statement of
Recommended Pradi¢e whith is referred to in the Regulabons but which has Sin￿ been withdrawn.
The ffinantsal statements are prepared in slerling, whith is the fvnctional currency of the tharity. Monetary
amounts in these ffinan(aal statements are rounded to the nearest £.
The financial statements have been prepared under the histOriC21 cost convention. Imodified to indude the
revaluation of freehold prwerties and to indude investrnent properties and certain financial instruments at fair
value]. The principal accounting policies adopted are set out below.
1.2 Golng concem
At the time of approvirvJ the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to ￿ntinUe in operational existence for the foreseeable future. Thus the trustees
(x)ntinue to adopt the going ca)n￿M basis of accounting in preparing the finanraal statements.
1.3 Charitable fiinds
Unrestricted funds are available for use at the disuetion of the trustees in furtheran￿ of their tharitable
Restricted fijnds are subject to speafic conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted fijnds are set out in the notes to the financial statements.
Endowment funds are sub￿￿ to spe(afic ox#ditions by donors that the Ca￿ must be maintsined by the
1A Income
Income is recognised when the tharity legalty entitled to ti after any performance condFtions have been me(
the amounts can be measured reliabty. and it is probable that in(x)me will be re(xived.
Cash donatrons are recognised on receipt Other donations are recognised once the tharity has been notified
of the donation, unless perfomance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GtftAd or deeds of o)venant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise rf the tharity has been notified of an impending distribution.
the amount is krKA¥n, arKI receipt is expethd. If the amount is not knrA￿. the legacy is treated as a
contingent asseL

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
Jq
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
Icontinuod)
1.5 Expenditure
Expenditure is reco9nised On￿ there is a legal or construthe obligation to transfer economi¢ benefft to a
third paty, it is probable that a transfer of eLX)n(ynic benefits will be required in setuement, and the amount of
the obligation rAn be measured reliably.
Expenditure is dassified by activty. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each actiTr4llty. Dired costs attributable to a single
activity are allocated directy to that activity. Shared costs which contribute to more than one activty and
support costs whid) are not attributable to a single activity a￿ apportioned bet*￿en those activtties on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and
depreciation charges are alloc2ted on the portion of the assefs use.
1.6 Tangible ffix￿ assots
Tangible fixed assets are inibally measured at cost arKI subsequenty measured at cost or valuation, net of
depreuation and any impaiment losses.
Depreciation is recognised so as to wriie off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Property
Plant and equipment
Motor vehides
20% redu(ang balan
25% reduLyng balance
The gain or loss arising on the disposal of an assel is detemiined as dTffer8n￿ between the sale pr￿edS
and the carying value of the asset. and is recognised in the statement of fir*ncaal actrvibes.
1.7 Impalrnient of fixed assets
At each reporting end date. the charity revie•VS ttE carying amounts of ts tsngible assets to detemiine
whether there is any indication that those assets have suffered an impairment loss. If any suth indication
exists. the recoverable amwnt of the asset is estimated in Ixder to detennine extent of the impaiment
loss (if any).
'.4>14YJ>
1.8 stocks
Stocks are stated at the ltywer of cost and estsmated selling pric8 less costs to complete and sell. Cost
comprises direc* materials and. where applicable. direct labour wsts and those overheads that have been
incurred in bringing the stocks to their present location and ￿ndItiOn. Items held for distribution at no or
nominal consideration are measured the I￿r of replacement cost and cost.
Net realisable value is the estimated selling pri(z less all estimated costs of completion and wsts to be
incurred in marketing. selling and distribut￿.
97
1.9 Cash and cash equlvalents
Cash and cash equivalents indude (2sh in hand, deposits held at banks, other short-tenn liquid
investments with original maturibes of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
t91

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
i)E4,
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounllng pollcies
(Contlnuod)
1.10 Financial instruments
The charity has elerted to apply the provisions of Section 11 '8asic Financial Instruments. and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of its finarKial inStru￿￿ts.
Finanaal instruments are recognised in the ¢tsitys balance sheet when the charity be(x)mes party to the
contractual provisions of the instrumenL
Financial assets and liabilities are offset. with the net amounts presented in the financial ststemerrts, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and setue the liabilty simultaneously.
Basic financial assets
Basic financial assets, vthich indude debtors arKI cash and bank balances. are initialty measured at
transaction prtce induding transaction costs and are subsequently carried at amrtised Ix)st using the effective
interest method unless the arrangement constitutes a financ4rYJ transadion, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
da$￿fied as receivable within one year are not arnortised.
Ba￿"¢ ffnancial liabilities
Basic finaneial liabilibes, induding ¢xeditor5 and bank loans are initrally recognised at transac*on price unless
the arrangement constitutes a financing tran&gction. where the debt instrument is measured at the present
value of the futu￿ payments discounted at a market rate of interesL Financial liabilities dassified as payable
within one year are not amortised.
Debt instruments are subsequenty orried at amortised using the effecbve interest rate method.
Trade credrtors are obligations to pay for goods or services that have been a(y4uired in the ordinary ￿urSe of
operations from suppliers. ArThJunts payable are dassified as current liabilities rf payment is due within one
year or less. If rtot. they are presented as nOr￿cUrrent liabiltties. Trade cyeditors are recognised initially at
transaction prio and subsequently measured at amortised cost using the effe(*'ve interest method.
Derecognftlon olfinancial liablllties
Financial lialx'lities are dwe(xgnised when the tharity's c4Xrtrathal obligations expire ￿ are distharged or
canc8lled.
1.11 Employoe bonofits
The cost of arpy unused holiday entitle￿ is recognised in the period in which the employee's Services are
received.
Temiination beneffts are recognised immediatety as an expense when the (*arity is demonstrably committed
to tenninate the employment of an employee or to provide terminalion berth.
1.12 Retiramont benaffts
Payments to defined contribution retIren￿nt benefft s(**M￿ are (*arged as an expense as they fall due.
1.13 Leas
Leases are dassified as finance leases wtwiever the tenns of the lease transfer substantially all the risks and
rewards of ownwthip to the Jessees. AJI other leases are dassffied as operating leases.
Assets held under finance leases are rec4)gnised as assets at the lower of Ihe assets frdir value at the date of
inception and the present value of the rrinimum lease payments. The related liabilty is induded in the balance
sheet as a finance lease obligation. Lease payments a￿ treated as consisting of capital and interest
elements. The interest is charged to net incomel{experKliiure) for the year so as to produce a constant
periodic rate of interest on the remaining balan￿ of the liability.

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Critiral accounling e8timate8 and judgements
In the appliGation of the charity's acAx)untirvJ poli(xes. the trustees are required to make judgements, estimates
and assumpt'ons about the carying amount of assets and liabiltlies that are not readily apparent from other
sources. The estimates associated assumptions are based on historic21 expe1ien￿ and other fa(*ors that
are conside￿d to be ￿levant Acaual results may differ from these estimates.
The estimates and underlying assumptions are reviewed M an ongoing basis. Rewsions to accounting
estimates are reco9nised in the period in whith the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both Current artd future
periods.
2Jf',:
Donallong and legacios
Unrnstrlcted Unrestricted
funds
funds
2024
2023
Donations and grfts
Legacies receivable
Room hire
108.907
19.014
82.838
14.615
1.210
127,921
98,663
Id--
Other Incomo
Unrnstrictèd Unrestrict•d
fvnds
funds
2024
2023
Net gain on disposal of tangible ffixed assets
Employers allowance
18,884 Lg1i-
826
826
ilts,,

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
TO"r
Charitablè actlvllles
Charitable Charitablo
expondituro oxpenditure
2024
2023
Staff costs
Depreciation
Ministry resources
Rent and rates
Hire and renLqls
Telephone
Printing, postage and stationary
48.704
6,058
18,394
2.319
297
3,098
2.306
20,853
8,003
25.322
702
1,163
2,690
2,175
p 11
Repairs and maintenance
Legal and professional
Sundry expenses
Bank charges
Light and heat
Insurance, .
Cleaning
D<)nab'on
1.080
1.190
3,715
6,196
3.289
2.590
1.385
13.240
2.252
1.828
8,316
3.741
4,001
830
106,593
93.808
Share of governan￿ ￿sts (see note 6}
150
150
106.743
93,958
Support costs alloc•tod to a¢tsvfties
2024
2023
Governance cx)sts
150
150
l. , Anatysod betwoon:
- IrKlependent examinati
150
150
Net M0￿ment in funds
2024
2023
The net move￿￿nt in fvnds is stated after Charging1(￿editIng}.
Fees payable for the indeperKlent examination of the thariws financial
statements
Depreciation of o%*Tred tangible fixed assets
Profft on disposal of tsngible fixed assets
6.057
{18.884)
8.003
10-

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
None of the tsijstees (or any persons connethd with them) received any remuneration or beneffts fr<)m the
chanty during the year.
Employees
The average monthly number of employees during Ihe yearwas:
2024
Numbgr
2023
NuM￿r
Employment costs
2024
2023
Wages and salaries
Other pension costs
48,578
126
20,843
10
48,704
20,853
There were no employees whose annual reTr￿neratiOn was more than £60,000.
10 Taxatlon
The charity is exempt from taxation on its xliwbes because all its income is applied for tharitable purposes.
11 Tangible flxed assets
Plant •nd
equlwmnt v•hi¢1o9 qq
Tolal
Cost
At 1 April 2023
Disposals
317,652
26.726
61,060
(61,060)
405.438
(61.060)
At 31 March 2024
317.652
26,726
344,378
Depreclation and impaim18nt
At 1 April 2023
Depreciation charged in the year
Eliminated in respect of disposals
22.329
879
40,347
5,178
(40,347)
62,676
8.057
(40.347)
At 31 March 2024
23,208
5,178
28,386
Carying amount
At 31 March 2024
317.652
3.518
(5,178)
315,992
At 31 March 2023
317.652
4,397
20,713
342,762
11

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Tangible fixod assets
(Contlnuad)
The carying value of land induded in land arKI t￿IklIngS comprises".
2024
2023
F￿ehOld
317.652
317,652
Land and buiklings with a carrying amount of £317.652 were valued at 31st Marth 2024 by the trustees on an
open market value for existing use basis.
12 Sto¢k8
2024
2023
1,200
1,200
13 Debto
2024
2023
Amounts falling du¢ Mthin on• year:
3,218
3,133
14 Loans and overdrafts
2024
2023
Bank overdrafts
Bank loans
3.608
205,810
188.419
188,419
209.418
Payable within one year
Payable after one year
6,667
181,752
10.275
199.143
The long4emi loans are se￿red by fixed chaw over propety.
12-

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Creditors: amounts falling wlthln orn year
' 2024
Idi
2023
Notes
Bank loans and overdrafts
Obligations under finance leases
Other tsxation and so￿al seojrity
Other txeditors
Accruals and deferred income
14
6,667
10,275
8,004
2,157
10,870
3,515
4.207
1.400
15,789
31,306
16 Creditorn: amounts fa115ng duo after more than one year
2024
2023
Bank loans
Obligations under ffinance leases
14
181,752
199,143
31.593
181,752
230,736
17 Rotirement benefft schemes
2024
2023
Defined contribullon schemes
Charge to profft or loss in respe(* (rf defined ¢J)ntrit%rtion sd)emes
10
The ¢hanty operates a defined c4)ntribution ￿￿$1(x) s￿￿rne for au qualifying employees. The assets of the
scheme are held separatety from those of the d)aity in an indeperthnty administered fund.
18 Unr88trictsd funds
The unrestricted fvnds of the tharity comprise the unexpended balances of dI￿atIonS and grants which are
not subject to speofic conditions by donor5 and grantors as to hchv they may be used. These indude
designated funds which have been set aside out of unrestri¢aed fijnds by the trustees for SFectfic purposes.
At 1 Aprfl
Incoming
Resources At 31 March
2023 resourcm oxpendad
2024
General funds
85,053
147,631
(106,743)
125,941
Previous year.
At 1 April
In¢oming Resour￿ At 31 March
2022 resources exponded
2023
General funds
80.348
98.663
(93,958)
85,053
13-

HOUSE OF EMPOWERMENT INTERNATIONAL MINISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Related party transactions
There were no disdosable related party transactions durirKJ th8 year (2023 . none).
14-