2021-09-30-accounts - Destiny Apostolic Church International

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TRUSTEES ANNUAL REPORT AND ACCOUNT

FOR THE YEAR ENDING 30 SEPTEMBER 2020

Registered Number 1111299

Trustees’ Report

Destiny Apostolic Church International trustees present their statutory report with the financial statement for the year ended 30[th] September 2020. The report has been prepared in Compliance with Part IV of the Charities Act 2005. Financial Statements have been prepared in accordance with the accounting policies and Comply with the charitable Accounting and Reporting FRS102, by Charities Statement of Recommended Practice (SORP 2005)

Charity Information

The Trustees are:

Mr Justice Kofi-Annan

Mr Richard Afreh

Mr John Dadzie

Office Address :

333 Romford Road Forest Gate London E7 8AA

Phone: 02085550784

07534001031

E-mail: info.daci@yahoo.co.uk Website: www.daci.org.uk

Senior Pastor in charge : Apostle Justice Kofi Annan

Method of Appointment or Election of Trustees

The management of the charity is the responsibility of the Trustees who are elected by resolution or appointed and co-opted under the Trust Deed or the contribution that they will make to the governance of the organisation and the skills they will contribute. A formal induction is carried out including of the Charity Commission’s Guidance and Governing document and policies of the Charity existing board members. The following members are trustees.

Justice Kofi-Annan, 45 Hill House Drive Chadwell St. Mary Grays RM16 4DS

Richard Afreh, Amherst Harnham Lane, Withington Gloucestershire GL54 4DD

John Dadzie, 33 Freston Gardens, Barnet En4 9ly

Policies Adopted for the Induction and Training of Board of Trustees

The induction process for any newly appointed member of the Board of Trustees Comprises of an initial meeting with the Board of Trustees where the powers and responsibilities of the Trustees are clearly explained. To further enhance the governance skills of Trustees, they are registered to different training events, conferences and seminars. This ensures strict compliance to relevant regulations.

Organisational Structure, Governance and Management

Constitution : Destiny Apostolic Church International is a charitable company – Limited by Guarantee, The charity is set up with special charitable articles, and is registered both at the Company House (as a company) and with Charity Commission as a charity in its right. Whilst the church has an inspirational spiritual leader, the church has directors and members who service as trustees of the charity in accordance with Charities Act 2006. The governing of the Charity is entirely the responsibility of the Board of Directors / Trustees and is independent and free from any external influence. The Board of Trustees meet regularly to manage its affairs and must submit accounts on an annual basis to both the Company House and the Charity Commission and must comply with both charity and company laws. There is one full time staff and about twenty volunteers.

Trustees have responsibilities of good governance by ensuring the overall direction, effectiveness, supervision and accountability of the charity as follows:

agreeing the purpose of the charity and that the charity makes a difference by advancing the object of the charity
agreeing broad strategies to carry out the charity’s purpose effectively including ensuring that policies and activities achieve those objectives
accounting for the charities performance
that the charity is well run and efficient
that problems are identified early and dealt with appropriately
preservation of the reputation and integrity of the sector
compliance with law and regulation making sure the charity is run in a way that is legal, responsible and effective.

However, the Board of Directors / Trustees must ensure good governance as they rely on many different people to be able to govern well – staff and in particularly, the chief officer, volunteers, advisors and others with interest or stake in the charity

Related Party Relationship

Destiny Apostolic Church International was birthed in Forest Gate with a branch in Hackney and Kumasi, Ghana.

Objectives of the Charity and Main Activities

Advancing the Christian faith through various programmes in United Kingdom for the benefit of the public through the holing of prayer meetings, lectures, public celebration of festivals, producing and for distributing literature on the Christian faith to enlighten others about the Christian religion.
To relieve persons who are in conditions of need or hardship and to relieve cause of poverty in our community and other part of United Kingdom from its base in Forest Gate.

Subordinate

To work strategically to identify needs and to give hope to the distressed, the oppressed, disillusioned, less privileged or whosoever is in need of hope.
To establish new church parishes, small groups and community centres, house fellowships and to assist those families in distresses
Set up Pastor coach network, musical training for young people and to procure suitable investment properties to generate income
Raise a generation of people ready for the coming of our Lord Jesus Christ and reflecting His glory
Set up nurseries, after school clubs, summer schools and youth projects and media activities for young people
Support individuals, groups and agencies working in communities
To sustain and develop multi-cultural forum as an organisation which meets the needs of the local majority and minority ethnic population through Biblical teachings
Provision of mentorship, and equip members to become responsible leaders/ ministers for ministry

To achieve the above objectives:

Destiny Apostolic Church International we put together adequate administrative and financial support team
We built a wider network of relationship within the local community and collaborative work with other churches and charities
Raise funds within the church to support and meet financial burden for those who were about to drop out of university for lack of finance.
Running marriage and other counselling operations
Running ICT and specialist programs that empower the members and community at large.
Other activities that raise standard and profiles of attendees, men, women and singles programs.
Inviting business people to train members and community people
Worship and Value of Praise and Turning point seminars.
Give financial support and hardship money to those who required and genuinely deserved to be assisted.
Where appropriate do hospital ministration
We reach out to the community in the Form of Evangelism, Leadership Training we are able to meet those that not only lack faith but need Welfare assistance in one way or another.
Found a genuine way of assisting members and non-members during the lockdown
Pastoral Counselling – continued on line and zoom during the long lockdown.

Risk Analysis and Management:

The Board of Trustees has considered the risk to which the charity is exposed and

systems have been established to minimise those risk and minimise the impact on

charity. Internal procedures and controls are established which are reviewed

regularly to ensure compliance at all times.

Responsibilities of the Trustees

The Charity Act 2005 requires the Trustees to prepare financial

statements for each financial year which give a true and fair view of the

state of affairs of the charity as at balance sheet date and of its income

resources and application of resources, including income and

expenditure, for the year then ended.

In preparing these financial statements which give a true and fair view,

the Trustees should follow best practice and:

Select suitable accounting policies and then apply them consistently
Make judgements and estimates that are reasonable and prudent
State whether applicable accounting standards have been

followed, subject to any material departures disclosed and

explained in the notes to the account

The trustees are responsible for keeping accounting records which

disclose with reasonable accuracy at any time the financial position of

the charity and also to ensure that the financial statements comply with the Charity Act 2005

The trustees 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.

Thanks

Apostle Justice Kofi Annan

25 June 2022

Registered number 05278235

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED

Report and Accounts

30 September 2021

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED Report and accounts Contents

	Page
Company information	1
Directors' report	1
Accountants' report	2
Profit and loss account	2
Balance sheet	3
Notes to the accounts	5

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED Company Information

Directors

Justice John Kofi-Annan Richard Derek Afreh John Dadzie

Accountants

VINKEA and ASSOCIATES lTD Unit 133 548-550 Elder House, Elder Gate Milton Keynes Buckinghamshire MK3 6JS

Bankers

NatWest ADDISCOMBE 209 LOWER ADDISCOMBE ROAD CROYDON CR0 6RB

Registered office

333 Romford Road London E7 8AA

Registered number 05278235

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED Registered number: 05278235 Directors' Report

The directors present their report and accounts for the year ended 30 September 2021.

Principal activities

The company's principal activity during the year continued to be …religious activities.

Directors

The following persons served as directors during the year:

Justice John Kofi-Annan Richard Derek Afreh John Dadzie

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 25 June 2022 and signed on its behalf.

Apostle Justice Kofi-Annan Director

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED

Report to the directors on the preparation of the unaudited statutory accounts of DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED for the year ended 30 September 2021

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED for the year ended 30 September 2021 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.

VINKEA and ASSOCIATES lTD Chartered Certified Accountants Unit 133 548-550 Elder House, Elder Gate Milton Keynes Buckinghamshire MK3 6JS

15 May 2022

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30th September 2020

STATEMENT OF FINANCIAL ACTIVITIES -SOFA

----- Start of picture text -----
DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED
Annual accounts for the period 30 September 2020 CC17a
01/10/2020 To 30/09/2021
Statement of financial activities
Restricted income Total last
Recommended Categories by activity Unrestricted funds funds Total this year year
£ £ £ £
Incoming Resources 2 2021 2020
Incoming resources from generatedn funds - -
Voluntary Income 216,541 - 216,541 215,454
Total incoming resources - - 215,454
-
Resources expended ( Notes 3, 4 & 5)
Charitable Activities 125,717 - 125,717 168,527
Governance Costs 46,166 - 46,166 61,092
Other resources expended 14,382 - 14,382 6,367
Total resources expended 30,276 - 30,276 235,986
Net incoming/(outgoing) resources before
transfers - 30,276 - 20,532
Gross transfers between funds - - -
Net incoming/(outgoing) resources
before other recognised
gains/(losses) 30,276 - 30,276 - 20,532
-
Other recognised gains/(losses)
Gains and losses on revaluation of - - -
Gains and losses on investment assets - - -
Net movement in funds 30,276 - 30,276 - 20,532
Total funds brought forward 717,223 - 717,223 737,754
Total funds carried forward 747,499 - 717,223
----- End of picture text -----

Balance sheet as at 30 September 2020

Unrestricted funds £ F01 978,910	Restricted income funds £ F02 - - -	2021 2020 £ £ F04 F05 978,910 981,086 - -
978,910	-	978,910 981,086
145,233	- - - -	- - - 145,233 155,529
	-	155,529
	-
145,233	-	145,233 155,529

1,124,143	-	1,124,143 1,136,615
376,644	- -	376,644 419,392 -
747,499	-	747,499 717,223
747,499	-	747,499 717,223 - - -
747,499	-	747,499 717,223
Justice Kofi-Annan		Date of approval 25/06/2022

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED NOTES ON FINANCIAL STATEMETS for the year 30 September 2020

1 Accounting Policies: The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015

(as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, , notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Financial statements are prepared on an accrual basis. Donations and legacies are accrued for as received and accrued only when a value can be established before payment is received.

GOING CONCERN

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 30th September 2020

the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern the going concern basis of preparing financial statements.

Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a as a going concern.

TAXATION: The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

2 Donations Tihes and Offerin 3 Governing Costs: 4 Charity Activities: 5 Administrative Expenses: 6 Staff Costs 6.1 Gross wages and salaries 6.2 Total staff costs	gs Wages and salaries Bank Charges Travel and subsistence Interest Mortgage Repayment Rent Light and Heat Stationery and printing Key Personnel Insurance Security Building Insurance Insurance Cleaning General expenses Employer's NI Water Supply and rates Sky Tv Subs. Waste Management TV & Radio broadcast Honourarium Menfellowship Telephone and Broadband Depreciation Repairs and maintenance Musical expenses Administrative expenses Branch Expenses Card Machine Charges Women Fellowship Charitable Donations welfare Examiner.s Fees Professional fees This year Last year £ £ 26,691 29,075 - - - - 26,691 29,075	Unrestricted Restricted Funds Funds £ £ 216,541.00 26,691.00 - 553.00 - 12,038.00 - 24,269.00 - 1,960.00 - 3,646.00 - - - 500.00 - 1,495.00 1,309.00 - - - - 5,064.00 2,937.00 361.00 402.00 - 804.00 4,000.00 5,650.00 510.00 1,308.00 - 2,177.00 27,648.00 - 2,395.00 - 11,326.00 - 6,300.00 - 681.00 - 1,918.00 - 5,810.00 - 20,131.00 - 171,883.00 6,450.00 7,932.00 14,382.00	£ 216,541.00 26,691.00 553.00 12,038.00 24,269.00 1,960.00 3,646.00 - 500.00 1,495.00 1,309.00 - - 5,064.00 2,937.00 361.00 402.00 804.00 4,000.00 5,650.00 510.00 1,308.00 2,177.00 27,648.00 2,395.00 11,326.00 6,300.00 681.00 1,918.00 5,810.00 20,131.00 171,883.00 - 6,450.00 7,932.00 14,382.00	2020 £ 215,454.00 29,075.00 326.00 25,000.00 16,975.00 2,620.00 4,081.00 38.00 600.00 2,303.00 12,324.00 650.00 316.00 - 3,200.00 500.00 816.00 245.00 8,200.00 - 1,145.00 1,240.00 3,484.00 649.00 230.00 - 102,395.00 2,640.00 862.00 1,100.00 4,605.00 4,000.00 229,619.00 1,250.00 5,117.00 6,367.00

Average number of full-time equivalent employees in the year The parts of the charity in which the employees work 7 Tangible fixed assets 7.1 Cost or Valuation Balance brought forward Additions Revaluations Disposals Transfers Balance carried forward 7.2 Accumulated depreciation and impairment provisions *Basis Rate Balance brought forward Depreciation charge for year Balance carried forward 7.3 Net book value Brought forward Carried forward 8 Creditors and Accruals 8.1 Accrual Amounts due Other creditors Tota 9 Related parties transactions**	Charitable Activities Total Fixtures, fittings and equipment £ 14,407 450 - - -	This year Last year Number Number - - 1 1 - - - - 1 1 Land & Building Plant & Machinery £ 970,637 4,185 - - - - 2,446 - 434 2,880
	14,857
	SL or RB 20% - 6,146 - 1,742
	- 7,888

	6,969 8,712	970,637 1,305 970,637 1,738
	Amounts falling due within one year This year £ - -	Amounts falling due after more than one year Last year This year Last year £ £ £ 419,392 419,392 - - - - - -


	l -	- 419,392 419,392
	NONE

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED Profit and Loss Account for the year ended 30 September 2021

Turnover Administrative expenses Other operating income Operating profit/(loss) Profit/(loss) before taxation Tax on profit/(loss) Profit/(loss) for the financial year	2021 £ 206,341 (186,265) 10,200 30,276 30,276 - 30,276	2020 £ 211,818 (235,986) 3,636 (20,532) (20,532) - (20,532)

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED Registered number: 05278235 Balance Sheet as at 30 September 2021

Notes Fixed assets Tangible assets 3 Current assets NATWEST 1 NATWEST 2 NATWEST 3 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 4 Net assets Capital and reserves Profit and loss account	92,785 47,582 4,866 145,233	2021 £ 978,910 145,233 1,124,143 (376,644) 747,499 747,499 747,499	103,081 47,582 4,866 155,529	2020 £ 981,086 155,529 1,136,615 (419,392) 717,223 717,223 717,223

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies 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 companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Apostle Justice Kofi-Annan Director Approved by the board on 25 June 2022

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED Notes to the Accounts for the year ended 30 September 2021

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years

Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2 Employees

Employees Average number of persons employed by the company	2021 Number 1	2020 Number 1

3 Tangible fixed assets

Cost At 1 October 2020 Additions At 30 September 2021 Depreciation At 1 October 2020 Charge for the year At 30 September 2021 Net book value At 30 September 2021 At 30 September 2020 4 Creditors: amounts falling due a Bank loans	Land and buildings £ 970,637 - 970,637 - - - 970,637 970,637 fter one year	Plant and machinery etc £ 4,185 - 4,185 2,447 434 2,881 1,304 1,738	Equipment, Fixtures & Fittings £ 14,407 450 14,857 3,242 2,904 6,146 8,711 11,165 2021 £ 419,392	Total £ 989,229 450 989,679 5,689 3,338 9,027 980,652 984,120 2020 £ 419,392

5 Other information

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED is a private company limited by guarantee and incorporated in England. Its registered office is:

333

Romford Road London E7 8AA

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED Detailed profit and loss account for the year ended 30 September 2021

This schedule does not form part of the statutory accounts

Sales Administrative expenses Other operating income Operating profit/(loss) Profit/(loss) before tax	2021 £ 206,341 (186,265) 10,200 30,276 30,276	2020 £ 211,818 (235,986) 3,636 (20,532) (20,532)

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED Detailed profit and loss account for the year ended 30 September 2021

This schedule does not form part of the statutory accounts

Sales Debit card receipts HMRC Gift Aid Men & Women fellowship Ofering & Tithes Standing orders HMRC FURLOUGH Administrative expenses Employee costs: Wages and salaries Employer's NI Travel and subsistence Premises costs: Rent Light and heat Cleaning General administrative expenses: Administrative Expenses Branches Expenses Admin Charges Building Ins. Card machine charges Women Fellowship Stationery and printing Charitable Donations Interest Mortgage Repayment Sky TV subscription Telephone & broadband Bank charges Insurance Key personel Insurance Water Supply & Rates General Expenses Honourarium Men fellowship Musical Expenses TV& Radio broadcast Waste Management Welfare Repairs and maintenance Depreciation Security Legal and professional costs: Independent Examiner Fees Hmrc Gift Aid Commissioon Other operating income Other operating income	2021 £ 12,138 66,819 4,200 54,594 49,178 19,412 206,341 26,691 2,937 12,038 41,666 1,960 3,646 - 5,606 11,326 6,300 - 1,309 681 1,918 - 5,810 24,269 402 1,308 553 - 500 361 5,064 5,650 510 2,395 4,000 804 20,131 27,648 2,177 1,495 124,611 6,450 7,932 14,382 186,265 10,200	2020 £ 20,440 67,794 10,800 57,314 42,808 12,662 211,818 29,075 3,200 25,000 57,275 2,620 4,081 316 7,017 10,377 2,640 92,018 12,324 862 1,100 38 4,605 16,975 816 1,240 326 650 600 500 - - 1,145 230 8,200 245 4,000 649 3,484 2,303 165,327 1,250 5,117 6,367 235,986 3,636

Report of the Independent Examiners to the Trustees I report to the Trustees on my examination of the financial statements of the charitable company on pages 8 to 20 for the year ended 30 September 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP.

(Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2019 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) and under the historical cost convention and the accounting polices set out on pages below:

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 6, you, the company’s trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities. and for being satisfied.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to of Section 43(2) of the charity act.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination:

1. examine the financial statements of the charity under Section 145 of the Act.

2. follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Report of the Independent Examiners to the Trustees

Basis of Independent Examiner’s Statement and Scope of work undertaken.

Since the charitable company's gross income exceeded 250,000, the charitable company's examiner must be a member of a body

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED

listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of CHARTERED AND CERTIFIED ACCOUNTANT, which is one of the listed bodies.

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable

company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records.

It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees during the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit go beyond the limited assurance that an independent examination can provide.

Consequently, I do not express an audit opinion on the view given by the financial statements and, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statements below.

I planned and performed my examination to satisfy myself that the Objectives of the independent examination are achieved and before finalising the report, I obtained written assurances from the Trustees of the material matters.

Report of the Independent Examiners to the Trustees

Independent Examiner’s Statement, Report and Opinion

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination; and can confirm that: - The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006:

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145 (5) (b) of the Act which may be applicable:

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: -

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011. The financial statements do not accord with those records or

The financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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. Have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2019 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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 to enable a proper understanding of the financial statements to be reached.

Emmanuel Vin-Kabb, FCCA

EMMANUEL VIN-KABB – independent Examiner

VINKEA and ASSOCIATES LTD

UNIT 133 548-550 Elder house Elder Gate, Milton Keynes Bucks

DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED

MK9 ILR This report was signed on 15 May 2022.