2023-10-01-accounts - Evangelical Christian Churches Ministries

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EVANGELICAL CHRISTIAN CHURCHES MINISTRIES

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 1[ST] OCTOBER 2023

CHARITY NUMBER: 1106868

EVANGELICAL CHRISTIAN CHURCHES MINISTRIES 45 LEA CLOSE READING RG30 3NB

INDEX Page Index 1 Trustee’s Report 2-3 Independent Examiner’s Report 4 Receipts and Payments Account 5 Statement of Assets and Liabilities 6 Notes on the financial Statements 7

EVANGELICAL CHRISTIAN CHURCHES MINISTRIES TRUSTEES’ REPORT YEAR ENDED 1[ST] October 2023

The trustees are pleased to present their report for the year ended 1[ST] October 2023 for the charity, Evangelical Christian Churches Ministries with Charity Number 1106868 .

The Trustees of the charity are: Rev Julius Muiruri Emmanuel Uwannah Joyce Muiruri

The principal address of the charity is: 45 Lea close Reading RG30 3NB

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity governing document is a Declaration of deed that was adopted on 17[th] September 2004 as amended on 25[th] October 2004.The Charity is governed by a board on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position.

OBJECTIVES AND ACTIVITIES

The Objects of the organisation are to advance the Christian Religion [in accordance with the Statement of faith] throughout the world as the trustees may see fit from time to time. The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.

ACHIEVMENTS AND PERFORMANCE

The Organisation continues to hold successful services through the year (including via online platforms) in which individuals were equipped and educated on the principles and doctrines of the Christian faith. The church continues to hold several conferences to assist the development of the people in the community.

FINANCIAL REVIEW

The income of the charity is above £33,000. This is an increase from last year as the charity had received income from both a building fund offering which was paid promptly. The charity finances continue to be managed well over this financial period. The charity is in a good position to develop itself in the community. The charity has no debt and is a going concern.

RESERVE POLICY

It is the policy of the Charity to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure. This provides sufficient funds to cover any emergency expenditures that may arise from time to time. The charity will seek to maintain this level throughout the year.

RISK MANAGEMENT

The charity have assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks.

TRUSTEE RESPONSIBILITIES

Under the Charities Act 2011, the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:

Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.
State whether the applicable accounting standards have been followed.
Prepare financial statements on an ongoing basis.

They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011.They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.

Approved by the Trustees on 15[th] August 2024 and signed on their behalf by:

Independent Examiner’s Report To the Trustees EVANGELICAL CHRISTIAN CHURCHES MINISTRIES

I report on the accounts of the church for the year ended 1[st ] October 2023 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.

Respective responsibilities of trustees and examiner

The trustees of the church are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act),does not apply. It is my responsibility to :

Examine the accounts under section 145 of the 2011 Act.
Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145(5)(b) of the 2011 Act.
State whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention;

(1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:
proper accounting records are kept( in accordance with section 130 of the 2011 Act
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 2011 Act: or
(2) to which , in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Chuks Ajuka BSc(Man), FICB PMDip FRESH FIRE ORGANISATION Unit 5 Generator Business Centre 95 Miles Road Mitcham Surrey CR4 3FH

Evangelical Christian Churches Ministries

ACCOUNTS FOR THE YEAR ENDED 1st October 2023

1 Receipts & Payments Account (General Purpose Fund)

Income Receipts Tithes and Offerings Gift Aid Other Income Interest Total Receipts Direct Charitable Expenditure Hall Rent Admin Wages Youth outreach expenses Transport Professional fees Telephone & Internet Mission house rent Church Programs Welfare Refreshments Maintenance and Subscriptions Charity donations Stationary & Books Rates Media services Printing & Advertising Supplies Insurance Other Expenditure Equipments Fixtures Total Payments Net Receipts/Payments for the year Cash Funds at start of year Loan out Cash Funds at end of year 5	£ 2023 33825 15 33840 _ 5294 440 0 300 2211 1160 0 9000 4625 3470 2206 954 620 276 335 144 234 946 220 32435 210 1652 1862 34297 -457 76291 -8500 _ 67334 ___	£ 2022 28420 22
		28442
		___ 6133 0 5558 0 2143 584 0 9000 997 4800 1583 653 620 276 335 0 140 720 229
		33771 3490 0
		3490 37261 -8819 85110
		___ 76291
		___

Evangelical Christian Churches Ministries

2 Statements of Assets and Liabilities at 1st October 2023

Cash Funds Barclays Petty Cash Savings Total Cash Funds Assets Retained for the Charity's Own use Musical Instruments Equipments Fixtures & Fittings Liabilities Accounting fee	Unrestricted Funds 2023/£ 4291 0 63042 _ 67333 _ 374 4702 1322 _ 6398 _ 500	2022/£ 5728 438 70125
		___ 76291
		___ 468 5667
		___ 6135
		___ 500

Approved by the Trustees and signed on their behalf:

Evangelical Christian Churches Ministries NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 1st October 2023

ACCOUNTING POLICIES

Basis of Accounting

These accounts have been prepared on the receipts and payments basis under section of the Charities Act 2011.

Funds

Unrestricted funds are those which can be used at the Trustees' discretion. Restricted Funds are those whose purposes have been restricted by the donor.

Trustee Remuneration

No trustee or connected persons received any remuneration during the financial year. All work was carried out by volunteers.

Depreciation

Depreciation is calculated at 20% reducing balance method.