## **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**
**1**
## **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.
**2**
## **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:
1. Select suitable accounting policies and apply them consistently.
2. Make judgements and estimates that are reasonable and prudent.
3. State whether the applicable accounting standards have been followed.
4. 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:
_____________________________________________
**3**
## 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
**4**
## **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:
______________________________________________________
**6**
**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.
**7**