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2024-03-31-accounts

CHARITY REGISTRATION NUMBER: 1111761

Charismatic Evangelistic Ministry UK Unaudited Financial Statements

31 March 2024

Charismatic Evangelistic Ministry UK

Financial Statements

Year ended 31 March 2024

Page
Trustees' annual report 1
Independent examiner's report to the trustees 4
Statement of financial activities 5
Statement of financial position 6
Notes to the financial statements 7
The following pages do not form part of the financial statements
Detailed statement of financial activities 16

Charismatic Evangelistic Ministry UK

Trustees' Annual Report

Year ended 31 March 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.

Reference and administrative details

Registered charity name Charismatic Evangelistic Ministry UK

Charity registration number 1111761

Principal office

The trustees

Moses Dzikunu Dzifa Mensah

Structure, governance and management

The Charity was incorporated as a company limited by guarantee on 20 October 2005 and is governed by an Articles and Memorandum of Association. Appointment of trustees were initially by recommendation of the elders of the church and then approved by the church members.

Activities organised in furtherance of the objects include regualar sunday church services, religious conventions, seminars and the training workshops.

Objectives and activities

The main objects of the charity are the advancement of the christian faith, the relief of sickness, povertyand the main advancement of education in accordance with christian principles.

- 1 -

Charismatic Evangelistic Ministry UK

Trustees' Annual Report (continued)

Year ended 31 March 2024

Achievements and performance

The financial year ending 31 March 2024 was marked by several positive developments: 1. Branch Inaugurations: Two new branches, South London and Harlow - Essex, were officially inaugurated in October 2023 by a senior representative from the headquarters church.

  1. Engaging Services: Our Sunday services and Friday Bible studies on Zoom have been well attended by both members and non-members. These sessions have provided profound insights into the Word of God, fostering spiritual growth and strengthening the faith of attendees.

  2. Innovative Easter Charity Event: On Saturday, 30 March 2024, we hosted a revamped version of our annual Easter charity event, Let's All Come Together (LACT). In partnership with Kingdom Wrestling, we introduced live professional wrestling as an innovative form of evangelism.This was in collaboration with other local charities in the Stratford area and presentation of some essential and other food items to the homeless and less privileged.

  3. Growth in Restricted Funds: Our restricted funds for acquiring our own place of worship continue to grow steadily.

  4. Ongoing Charitable Efforts: We remain committed to supporting Day of Help, Christ to the Rural World Crusades, and various charitable and community projects in Ghana. These milestones reflect our dedication to spiritual enrichment, innovative outreach, and community support.

Financial review

The total incoming resources increased by 16.75% to £169,814 (2023-£145,450). The total resources expended on the other hand increased by 13.49% to £139,919 (2023-£123,289). This therefore resulted in overall net resources being in surplus of £29,896 (2023-£22,161), an increase of 34.90%.

The increase in income is attributed to the opening of new branches in the 3rd and 4th quarters of the year.Tithes and offerings continue to be the main source of income for the church together with the associated gift aid amounts claimed from HMRC. Also, included in total income is an amount of £10,250 (2023-£3000)raised purposely towards the buying our own place of worship. This amount is included in restricted funds.

- 2 -

Charismatic Evangelistic Ministry UK

Trustees' Annual Report (continued)

Year ended 31 March 2024

Plans for future periods

Our plans for the coming year continue to be the same as for previous years and include: 1. having more online presence and using other social media channels to promote our programmes and activities. 2. expansion by way of opening church branches in other parts of London. 3. constantly seeking for opportunities to apply for grants for our community projects that focus on the youth and the promotion of community cohesion in the Stratford area.

RESERVES POLICIY

The trustees recognise the need to maintain reserves. Unrestricted funds are needed to cover the dayto-day administration and support costs of the charity and also to have funds available for specified projects in the future should the need arise.

RISK MANAGEMENT

The major risks to which the charity is exposed have been identified as the safeguarding the assets of charity and ensuring funds are applied for charitable purposes. Systems and strategies have been put in place to mitigate these risks. Income and expenditure is monitored through the setting of budgets which are compared with actual figures.

The trustees' annual report was approved on 9 January 2025 and signed on behalf of the board of trustees by:

Mr M Dzikunu Trustee

- 3 -

Charismatic Evangelistic Ministry UK

Independent Examiner's Report to the Trustees of Charismatic Evangelistic Ministry UK

Year ended 31 March 2024

I report to the trustees on my examination of the financial statements of Charismatic Evangelistic Ministry UK ('the charity') for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and 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.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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 in order to enable a proper understanding of the accounts to be reached.

Mr Harry Koranteng - FCCA,ACMA Independent Examiner HP Osalors Ltd Chartered Certfied Accountants 6 Greenwich Quay Clarence Road London SE8 3EY

9 January 2025

- 4 -

Charismatic Evangelistic Ministry UK

Statement of Financial Activities

Year ended 31 March 2024

2024 2023
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 156,696 10,250 166,946 144,888
Investment income 5 487 2,381 2,868 562
   
Total income 157,183 12,631 169,814 145,450
   
Expenditure
Expenditure on charitable activities 6,7 136,543 3,376 139,919 123,289
   
Total expenditure 136,543 3,376 139,919 123,289
   
   
Net income 20,640 9,255 29,895 22,161
   
Transfers between funds (14,358) 14,358
   
Net movement in funds 6,282 23,613 29,895 22,161
Reconciliation of funds
Total funds brought forward 82,934 122,935 205,869 183,708
   
Total funds carried forward 89,216

146,548

235,764

205,869


The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 7 to 14 form part of these financial statements.

- 5 -

Charismatic Evangelistic Ministry UK

Statement of Financial Position

31 March 2024

2024 2023
Note £ £ £
Fixed assets
Tangible fixed assets 13 5,322 4,708
Current assets
Debtors 14 33,215 28,273
Cash at bank and in hand 199,643 176,201
 
232,858 204,474
Creditors:amounts falling due within one
year 15 2,416 3,313
 
Net current assets 230,442 201,161
 
Total assets less current liabilities 235,764 205,869
 
Net assets 235,764 205,869
 
Funds of the charity
Restricted funds 146,547 124,670
Unrestricted funds 89,217 81,199
 
Total charity funds 17 235,764

205,869


These financial statements were approved by the board of trustees and authorised for issue on 9 January 2025, and are signed on behalf of the board by:

Mr M Dzikunu Trustee

The notes on pages 7 to 14 form part of these financial statements.

- 6 -

Charismatic Evangelistic Ministry UK

Notes to the Financial Statements

Year ended 31 March 2024

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 71 Deepdene Road, Loughton, Essex, IG10 3PH.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements does not requires management to make judgements, estimates and assumptions that affect the amounts reported.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

- 7 -

Charismatic Evangelistic Ministry UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

All fixed assets are initially recorded at cost.

- 8 -

Charismatic Evangelistic Ministry UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings - 25% reducing balance Equipment - 25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Tithes and offerings 63,363 7,100 70,463
HMRC Charities 29,215 29,215
Tithes and offerings from Milton Keynes 63,253 63,253
Building funds
Christ to the Rural World (CTRW) 1,040 1,040
LACT 500 500
Womens ministry 865 865
Ability Village 1,610 1,610
  
156,696

10,250

166,946


- 9 -

Charismatic Evangelistic Ministry UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

4. Donations and legacies (continued)

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donations
Tithes and offerings 59,990 59,990
HMRC Charities 27,343 27,343
Tithes and offerings from Milton Keynes 54,555 54,555
Building funds 940 940
Christ to the Rural World (CTRW) 1,060 1,060
LACT 1,000 1,000
Womens ministry
Ability Village
  
141,888 3,000 144,888
  
Investment income
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Bank interest receivable 487 2,381 2,868
  
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Bank interest receivable 90 471 562
  

5. Investment income

- 10 -

Charismatic Evangelistic Ministry UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

6. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donation,Honorarium and Insurance 11,617 11,617
Welfare 10,643 10,643
Telephone,Rent and rates 42,549 92 42,642
Travel and Hospitality 10,203 10,203
Website 198 198
Wages and salaries 20,836 20,836
Musicians allowance 9,840 9,840
Support costs 30,657 3,284 33,940
  
136,543 3,376 139,919
  
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donation,Honorarium and Insurance 11,105 11,105
Welfare 4,911 4,911
Telephone,Rent and rates 42,194 42,194
Travel and Hospitality 5,761 5,761
Website 520 520
Wages and salaries 28,735 28,735
Musicians allowance 7,530 7,530
Support costs 20,796 1,736 22,533
  
121,552 1,736 123,289
  

7. Expenditure on charitable activities by activity type

Activities
undertaken Total funds Total fund
directly Support costs 2024 2023
£ £ £ £
Donation,Honorarium and Insurance 11,617 30,968 42,585 30,657
Welfare 10,643 10,643 4,911
Telephone,Rent and rates 42,642 42,642 42,194
Travel and Hospitality 10,203 10,203 5,761
Website 198 198 520
Wages and salaries 20,836 20,836 28,735
Musicians allowance 9,840 9,840 7,530
Governance costs 2,972 2,972 2,981
   
105,979 33,940 139,919 123,289
   
Net income
Net income is stated after charging/(crediting):
2024 2023
£ £
Depreciation of tangible fixed assets 1,774

1,569


8. Net income

- 11 -

Charismatic Evangelistic Ministry UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

9. Independent examination fees

2024 2023
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,200

1,200


10. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2024 2023
£ £
Wages and salaries 20,403 28,310
Employer contributions to pension plans 433 425
 
20,836 28,735
 

The average head count of employees during the year was 2 (2023: 2). The average number of full-time equivalent employees during the year is analysed as follows:

2024 2023
No. No.
Number of staff 2 2
 

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

11. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

12. Transfers between funds

During the year 2022, £14,358 was transferred from unrestricted fund to Building fund in the restricted fund. The total Building fund as at 31 March 2024 is £146,547.

13. Tangible fixed assets

Fixtures and
fittings Equipment Total
£ £ £
Cost
At 1 April 2023 2,096 31,997 34,093
Additions 717 1,671 2,388
  
At 31 March 2024 2,813 33,668 36,481
  
Depreciation
At 1 April 2023 1,222 28,163 29,385
Charge for the year 398 1,376 1,774
  
At 31 March 2024 1,620 29,539 31,159
  
Carrying amount
At 31 March 2024 1,193 4,129 5,322
  
At 31 March 2023 874 3,834 4,708
  

- 12 -

Charismatic Evangelistic Ministry UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

14. Debtors

2024 2023
£ £
Other debtors 33,215 28,273
 
15. Creditors: amounts falling due within one year
2024 2023
£ £
Accruals and deferred income 1,829 3,132
Social security and other taxes 587 181
 
2,416 3,313
 

16. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £433 (2023: £425).

17. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 31 March 20
1 April 2023 Income Expenditure Transfers 24
£ £ £ £ £
General funds 82,934 157,183 (136,543) (14,357) 89,217
    
At
At 31 March 202
1 April 2022 Income Expenditure Transfers 3
£ £ £ £ £
General funds 76,085 141,978 (121,552) (15,312) 81,199
    
Restricted funds
At
At 31 March 20
1 April 2023 Income Expenditure Transfers 24
£ £ £ £ £
Building fund 122,935 12,631 (3,376) 14,357 146,547
    
At
At 31 March 202
1 April 2022 Income Expenditure Transfers 3
£ £ £ £ £
Building fund 107,623 3,471 (1,736) 15,312 124,670
    

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Charismatic Evangelistic Ministry UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

18. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 5,322 5,322
Current assets 232,858 232,858
Creditors less than 1 year (2,416) (2,416)
  
Net assets 238,180 (2,416) 235,764
  
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Tangible fixed assets 4,708 4,708
Current assets 204,474 204,474
Creditors less than 1 year (3,313) (3,313)
  
Net assets 209,182

(3,313)

205,869


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Charismatic Evangelistic Ministry UK

Management Information

Year ended 31 March 2024

The following pages do not form part of the financial statements.

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Charismatic Evangelistic Ministry UK

Detailed Statement of Financial Activities

Year ended 31 March 2024

2024 2023
£ £
Income and endowments
Donations and legacies
Tithes and offerings 70,463 59,990
HMRC Charities 29,215 27,343
Tithes and offerings from Milton Keynes 63,253 54,555
Building funds 940
Christ to the Rural World (CTRW) 1,040 1,060
LACT 500 1,000
Womens ministry 865
Ability Village 1,610
 
166,946 144,888
 
Investment income
Bank interest receivable 2,868 562
 
 
Total income 169,814 145,450
 
Expenditure
Expenditure on charitable activities
Wages and salaries 20,403 28,310
Pension costs 433 425
Rent 42,160 41,990
Rates and water 60
Repairs and maintenance 356 3,985
Insurance 577 573
Other motor/travel costs 10,203 5,761
Legal and professional fees 1,200 1,200
Telephone 482 144
Other office costs 12,014 8,269
Depreciation 1,772 1,570
Other interest payable and similar charges 221 211
Evangelism & Programs Welfare Publicity and Website 38,514 19,744
Honorarium Print Postage and Stationery 10,164 7,297
Donations 1,420 3,750
 
139,919 123,289
 
 
Total expenditure 139,919 123,289
 
 
Net income 29,895 22,161
 

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