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2021-03-31-accounts

Registered number 1107472

Powerhouse Community Network

Report and Accounts

31 March 2021

Powerhouse Community Network Registered number: 1107472 Directors' Report

The trustees present their report and accounts for the year ended 31 March 2021.

Principal activities

The charity's principal activity during the year was the provision of community services and pastoral care.

Directors

The following persons served as trustees during the year:

A.Adediran

Trustees' responsibilities

The trustees are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Charity law requires the trustees to prepare accounts for each financial year. Under that law the trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the organisation and of the profit or loss of the organisation for that period. In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the organisation's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act. 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.

This report was approved by the board on 23 November 2021 and signed on its behalf.

A.Adediran Chairperson

1

Powerhouse Community Network Statement of financial activities for the year ended 31 March 2021

Incoming resources
Direct charitable expenditure
Fundraising and publicity
Governance costs
Other operating income
Operating surplus
Profit on the disposal of tangible fixed assets
Profit on the disposal of investments
Gain on revaluation of investments
Income from investments
Interest receivable
Interest payable
Surplus for the year
Unrestricted
funds
2021
£
59,658
(13,569)
46,089
-
(18,725)
-
27,364
-
-
-
-
-
-
27,364
Unrestricted
funds
2020
£
58,554
(11,898)
46,656
(4,823)
(28,203)
-
13,630
-
-
-
-
-
-
13,630

2

Powerhouse Community Network Registered number: 1107472 Balance Sheet as at 31 March 2021

Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due
within one year
4
Net current assets
Total assets less current
liabilities
Creditors: amounts falling due
after more than one year
5
Net assets
Capital and reserves
Reserves
Shareholder's funds
15,506
28,688
2021
2020
£
£
-
-
-
-
-
25,739
25,739
(8,909)
44,194
16,830
44,194
16,830
-
-
44,194
16,830
44,194
16,830
44,194
16,830
2021
2020
£
£
-
-
-
-
-
25,739
25,739
(8,909)
44,194
16,830
44,194
16,830
-
-
44,194
16,830
44,194
16,830
44,194
16,830
44,194
-
16,830
-
16,830
16,830
16,830

The trustees are satisfied that the charity is entitled to exemption from the requirement to obtain an audit under the Charities Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Charities Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to small charities.

A.Adediran Director Approved by the board on 23 November 2021

3

Powerhouse Community Network Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the provisions of the Charities Act 2006, and the Charities (Accounts and Reports) Regulations promulgated thereunder, and the Statements of Recommended Practice issued by the Charity Commission.

Unrestricted funds represent funds which are expendable at the discretion of the trustees in furtherance of the objects of the church and are held in the general fund.

Restricted funds represent grants and donations received and tax refunds arising thereon, which were allocated by the donor for specific purposes.

Direct charitable expenditure

Direct charitable expenditure includes all expenditure which is directly related to the objects of the charity and comprises grants paid and costs whch are directly attributable to charitable activities including charitable support costs.

Management and administration costs

Management and administration costs represent expenditure incurred in the management of the assets of the charity, organisational administration and compliance with constitutional and other statutory requirements. None of the Trustees received any remuneration, nor were paid expenses in the year ended 31/03/2021.

Grants and donations

There were no accruals for these items at the year end

2
Employees
Average number of persons employed by the company
2021
Number
-
2020
Number
-

3 Expenditure by activity area: 2021

Accounting feed
Advertising and publicity
Agents and consultants fees
Cleaning
Entertainment and hospitality
Equipment
Health & safety
Repairs and maintenance
Offive supplies
Payroll liabilities
Postage and shipping
Printing
Rent/mortgage costs
Wages and salaries
Subscriptions
Telephone
Training
Travel
Utilities
Volunteer Expenses
Website
Welfare/residents free shopping
Totals
TST
£
0
14.39
2000
0
0
0
0
0
2.95
374.84
0
0
3600
3200
0
0
338.36
0
0
0
0
0
9,531
Run4Life
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
35
0
0
35
Sickle Cell
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20.05
0
20
0
125.1
165
Covid Relief
Equally Active
Total
£
£
£
23.79
354.1
377.89
832.62
114.1
961.11
0
250
2250
6.49
0
6.49
881.05
0
881.05
3472.05
111.9
3583.95
1019.39
0
1019.39
1520
0
1520
1208.9
0
1211.85
640.16
0
1015
55.4
0
55.4
81
0
81
2500
0
6100
0
1200
4400
0
159.9
159.9
0
30
30
489.53
0
827.89
1547.7
0
1567.75
111.77
0
111.77
2849.09
0
2904.09
445.45
0
445.45
2659.28
0
2784.38
20,344
2,220
32,294

4

Powerhouse Community Network Notes to the Accounts for the year ended 31 March 2021

4
Creditors: amounts falling due within one year
Power House International Ministries
5
Creditors: amounts falling due after one year
Bank loans
Power House International Ministries
2021
£
-
-
2021
£
-
-
-
2020
£
8,909
8,909
2020
£
-
-
-

5

Powerhouse Community Network Income and expenditure account for the year ended 31 March 2021

This schedule does not form part of the statutory accounts

Incoming resources
Donations
Direct charitable expenditure
Donations
Photography, design and audio-visual
Volunteer expenses
Travel
Hospitality, welfare and security
Training and seminar costs
Fundraising and publicity
Fundraising and publicity costs
Governance costs
Governance costs
Telephone and web costs
Design, printing and postage
Payroll and other administrative costs
Cleaning and hygiene
Accounting fees
Advertising and PR
Depreciation
Subscriptions
Legal and professional costs:
Agents/consultancy fees
2021
£
59,658
59,658
-
-
2,904
1,568
4,685
828
13,569
-
-
475
136
6,627
-
378
961
-
160
8,737
2,250
2,250
18,725
2020
£
58,554
58,554
580
4,893
576
996
4,853
-
11,898
4,823
4,823
-
560
14,573
-
-
-
-
-
15,133
7,570
7,570
28,203

6

Powerhouse Community Network Detailed profit and loss account for the year ended 31 March 2021

This schedule does not form part of the statutory accounts

Incoming resources
Direct charitable expenditure
Gross incoming resources
Fundraising and publicity
Governance costs
Other operating income
Net surplus
Gain on the disposal of tangible fixed assets
Gain on the disposal of investments
Gain on revaluation of investments
Income from investments
Interest receivable
Interest payable
Surplus for the year
2021
£
59,658
(13,569)
46,089
-
(18,725)
-
27,364
-
-
-
-
-
-
27,364
2020
£
58,554
(11,898)
46,656
(4,823)
(28,203)
-
13,630
-
-
-
-
-
-
13,630

5

Powerhouse Community Network
Corporation tax computation
Tax reference
Period beginning 1/04/20
Period ending 31/03/21
Accounts period beginning 1/04/20
Accounts period ending 31/03/21
Adjustment of trading profits £
Profit before tax per the accounts 27,364
Add back disallowable expenses
Entertainment -
Legal & professional fees -
Parking fines -
Donations -
Depreciation and (profit)/loss on sale of assets -
Other -
Capital allowances -
Add back dividends payable on non-equity shares included in interest payable -
Deduct non-trading income
Interest receivable -
Property income -
Loss on revaluation of investments -
Franked investment income -
Other income not taxable -
Other adjustments
Finance lease adjustments -
Leased cars -
Other operating lease adjustments -
Adjusted trading profit 27,364
Taxable profits £
Trading profit 27,364
Charity relief (27,364)
Losses utilised -
-
Interest receivable -
Rental income -
Net chargeable gains -
Less: qualifying donations to UK charities -
Taxable profit -
Days in accounting period falling in each tax year
Days falling
Tax year **in tax year ** Days in year
2019 -
2020 365
365 365
Corporation tax payable
Taxable
Tax year
profit
Tax rate Corp Tax
2019
-
19% -
2020
-
19% -
-
Corporation tax payable -

8

Powerhouse Community NetwoCapital allowances
Tax reference
Period beginning
Period ending
Summary
General pool
Special rate pool
Short term asset pools
Total capital allowances
General Pool
Written down value brought forward
Disposal receipts
Balancing allowance
Balancing charge
Expenditure qualifying for writing down allowance
Relevant first year expenditure
Other expenditure qualifying for first year allowance
Expenditure qualifying for annual investment allowance
FYA in respect of relevant FYA expenditure
£1000 or less: write off
Annual investment allowance
Writing down allowance
Written down value carried forward
Special rate pool
Written down value brought forward
Disposal receipts
Balancing allowance
Balancing charge
Thermal installation expenditure
Integral feature expenditure
Expenditure on a car that is not a main rate car
Expenditure on cushion gas
Expenditure qualifying for annual investment allowance
Annual investment allowance
Writing down allowance
Written down value carried forward
Total of short life asset pools
Number of single asset pools
Written down value brought forward
Disposal receipts
Balancing allowances
Balancing charges
Expenditure qualifying for written down allowance
Relevant first year expenditure
Other expenditure qualifying for first year allowance
Expenditure qualifying for annual investment allowance
FYA in respect of relevant FYA expenditure
Other FYA
Annual investment allowances
Writing down allowances
Written down value carried forward
-
-
-
1/04/20
31/03/21
£
-
-
-
-
£
-
-
-
-
-
-
-
-
-
-
-
-
-
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
£
-
-
-
-
-
-
-
-
-
-
-

9