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2020-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2020

CHRIST'S ARRIVAL INTERNATIONAL CHURCH

(COMPANY LIMITED BY GUARANTEE) CHARITY REGISTRATION NUMBER 5940375 COMPANY REGISTRATION NUMBER 1116914

Independent Examiners Ltd

Unit 2

The Broadbridge Business Centre

Delling Lane Bosham PO18 8NF

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

Page
Legal and Administrative Information 3
Independent Examiner's Report on the Accounts 4
Directors' Report 5 to 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Accounts 10 to 14

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

1116914

COMPANY REGISTRATION NUMBER 5940375 DATE OF REGISTRATION 19th September 2006 START OF FINANCIAL YEAR 01 January 2020 END OF FINANCIAL YEAR 31 December 2020 DIRECTORS AT 31 DECEMBER 2020 Agatha Aliu Babajide Aliu Annabelle Sinclair

The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.

GOVERNING DOCUMENT

Memorandum and Articles Incorporated on the 19th September 2006

OBJECTS

a) to advance the Christian faith in accordance with the statement of beliefs appearing in the schedule hereto in Morden, Surrey and in such other parts of the United Kingdom and the world as the trustees may from time to time think fit and other purposes which are exclusively charitable according to the Law of England and Wales and are connected with the charitable work of the charity;

b) to relieve persons who are in conditions of need hardship or sickness and who may be aged and to relieve the distress caused thereby in such parts of Morden, the United Kingdom and the world as the trustees may from time to time think fit.

REGISTERED ADDRESS 150 Chipstead Way Woodmansterne Banstead SM7 3JR BANKERS HSBC Bank Plc. 91 High Street Thornton Heath Surrey CR7 8XE INDEPENDENT EXAMINER Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF

3

CHRISTS ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMrrED BY GUARAKfEE) INDEPENDE1￿ EXAMINER'S REPORT ON THE AccouKrs FOR THE YEAR ENDED 31ST DECEMBER 2020 R4)ort to the trust￿1 membw5 rfchrtst's ArAval InternatK)nal (hurch ￿ thè accwnts for the year wded 31st Decwnber 2020. Rwective re4¥ornibiliti•s of In￿tee$ Jnd etsminer The Char￿￿$ trustees are responsibte for the preparatkn rfthe XCCAJnts. The charws trustees that an aud￿ & nc reoulred fv thLs under sectK¥) 144 crf the Chartts Art 2011 (the ￿ar￿$ Art) and that èn Independent examknation i5 needed. It 15 my ￿SponSIbl1Y to: examine the accwnts under settth 145 of the tharfcfjes Act, to fdlovrf the proc8Jur8s laK1 down In the g￿￿al DlrKtkn5 gfven by the Charly Commlssth (under sectlon 145(5)(bl of the Charltles Act, and to State whether particukr matter5 have come to my att￿t Basb of Indep•nd•nt examlrnrfs at•ment My examlnatk)n was carrkd out in accordance with oeneral dlrlrtths gfven by the Charfcy CommLssbJn. An examlnatJn knclude5 a review of the accountkng records kq)t by the charity and a comparison of the account5 pre$￿ted wh thc6e records. It also Includs consideratK¥) of any unusual fcems or dlsclosures kn the accounts, and Se￿n9 explanatkffts from the trustees (￿CernIng any suth matters. The pr￿￿1￿reS undertaken do not provK1e all the ey￿enCe that would be requlred in an audit, and (￿SeQuent￿ no I)pin￿)n as to whether the accounts present a true and falrf vM¥ and the rep(rt Is Ilmfced to thr6e matters set In the statement below. Independèrt examIne￿8 statement In connKtk)n wlth my examknatth. no mattw has ccthe to my att￿t￿ whlch me re45onable tause to bekn that In, any m&eNal respett. the requtrements.. to keq) aCC￿￿ting rec¢xds kn accordance with $￿tI)n 130 c< the CharIt￿S Act; and to prepare accounts whth accord w￿h the accwntlng re￿￿S and compty wth the accountlng requIrem￿ts of the Charfcie5 Act have nt* met: or to whtch, In my opknkn, attentkn shwkl be drawn In ordw to wable a proper understanding clthe accounts to be reached. Donna Leppfct Independwt Examlners Ltd The Broadrklge BushÉ%s Caitre Dellln9 Lane Bosham Ff>18 8NF Date.. 22nd September 2021

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020

1. Introduction

The trustees, who are also directors of the charity, Christ Arrival International Church, for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020.

The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 (FRS102) (effective 1 January 2005).

2. Structure, governance, and management

Christ Arrival International Church is limited by guarantee incorporated on 21 November 2006 and registered as a charity on 21 November 2006. The company was established under its Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. The following Trustees, who are also the directors for the purpose of company law, have served throughout the accounting period, except where indicated:

Governing document

Its governing document is its Articles of Association as set out on 21 November 2006.

3. Organisational structure

The directors of the company are also charity trustees for the purposes of charity law. In addition to these, the charity does not currently have any paid members, all activities are carried out by volunteering.

The trustees give their time voluntarily and received no benefits from the charity. No expenses have been reclaimed by any of the trustees from the charity in the period concerned.

The general governance of the charity is the responsibility of the Trustees; however, the day-to-day operation is delegated to Babajide Aliu, the Chairman. Babajide Aliu takes any matters of variation to Trustees' meetings for decision making.

4. Recruitment and appointment of new trustees

The trustees were those appointed as directors of the company when charitable status was obtained on 21 November 2006. Appointment and removal of trustees/directors is in accordance with the Article of Association of Normally, the Trustees meet two times per year to consider financial considerations and operations of the Charity.

5

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

5. Aims and purposes

Our purpose as recorded in our constitution is to: To advance the Christian faith in accordance with

6. Achievements and performance

During the year ended 31 December 2020, Christ Arrival International Church’s support and church activities have been transferred, conducted via the meeting application ZOOM

Through this support, the organisation:-

7. Financial review

Total incoming resources for the period were £27,211 (2019: £18,150) of which £26,607 was unrestricted income (2019: £16,577). Total resources expended were £15,012 (2019: £18,498) of which £15,012 was unrestricted expenditure (2019: £16,325). A full review of the financial position of the charity can be found on the attached financial statements.

8. Reserves policy

As at the balance sheet date of 31 December 2020 the charity had free reserves (unrestricted funds) of £19,142 (2019 £7,547) and restricted reserves of £4 (2019 -£600).

9. Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed to and ensure appropriate controls are in place for reasonable assurance against fraud and error. The Directors do not perceive any major risks to the charity currently.

10. Future-plans

The Trustees are proposing that the organisation explore the possibilities of acquiring a permanent building, to enable it carry out its activities seamlessly.

11. Public benefit

Trustees have paid due regard to the Charity Commission Guidance on 'Public Benefit' in deciding what activities the charity undertakes. All activities undertaken by Christ Arrival International Church are focussed on our charitable purposes.

12. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resource to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

6

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) DIRECTORS' REPORT (continued)

FOR THE YEAR ENDED 31ST DECEMBER 2020

Directors' Responsibilities

Statement of Directors' Responsibilities:

The Charities Act and the Companies Act require the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the directors are required to :-

The Directors are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and which are sufficient to show and explain the company's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Directors are also responsible for the of the Directors' report, and the responsibility of the independent examiner in relation to the Directors' report is limited to examining the report and ensuring that on the face of the report there are no inconsistencies with the figures disclosed in the financial statements.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

I approve the attached statement of financial activities and balance sheet and confirm that I have made available all information necessary for its preparation.

Approved by the Directors on the….................................................... 22 September 2021

Signed on their behalf by Director…....................................................

Print Name…............................................................................ Babajide Aliu

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CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2020

Incorporating Income & Expenditure Account
Notes
INCOMING RESOURCES
Donations & Legacies
3a
Investment Income
3b
Charitable Activities
3c
TOTAL INCOMING RESOURCES
Costs of Charitable Activities
4a
NET INCOMING/(OUTGOING) RESOURCES
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD
RECONCILIATION OF FUNDS:
TRANSFERS BETWEEN FUNDS
TOTAL RESOURCES EXPENDED
RESOURCES EXPENDED
Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
23,944
600
24,544
18,144
-
4
4
6
2,663
-
2,663
-
26,607
604
27,211
18,150
15,012
-
15,012
18,498
15,012
-
15,012
18,498
11,595
604
12,198
(349)
-
-
-
-
7,547
(600)
6,947
7,296
19,142
4
19,146
6,947

All of the Charity's operations are classed as continuing operations.

The notes on pages 10 to 17 form part of these financial statements.

8

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 31 DECEMBER 2020

Fixed Assets
Notes
Tangible Assets
2
Investment Assets
6
Current Assets
8
7
Total Current Assets
9
10
5
Restricted funds
NET ASSETS
FUNDS OF THE CHARITY
General Funds
TOTAL FUNDS
within one year
NET CURRENT ASSETS
TOTAL ASSETSless current liabilities
Creditors:amounts falling due in more
one year
Debtors & Prepayments
Cash at bank and in hand
Creditors:amounts falling due
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-20
31-Dec-19
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
19,682
4
19,686
7,487
19,682
4
19,686
7,487
540
-
540
540
19,142
4
19,146
6,947
19,142
4
19,146
6,947
-
-
-
-
19,142
4
19,146
6,947
19,142
-
19,142
7,547
-
4
4
(600)
19,142
4
19,146
6,947

Director’s responsibilities:

For the year ended 31st December 2020.

The Directors are satisfied the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears after the Notes to the Financial Statements.

The Director(s) acknowledge their responsibility 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 in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The directors acknowledge their responsibility for ensuring that the company keeps proper accounting records which comply with sections 386 of the Act 2006 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its proft and loss for the financial year in accordance with the requirement of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

Approved by the Directors on the….................................................................................................................. 22 September 2021

Signed on their behalf by Director.................................................................................................................... Print Name: Babajide Aliu

Company Registration Number :

5940375

9

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020

1. ACCOUNTING POLICIES

The principal accounting policies are summarised below. There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts.

Basis of preparation:

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Cash Flow Statement

The company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.

The particular accounting policies are set out below.

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

Incoming Resources with Related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as income receivable.

Volunteer Help

The value of any voluntary help received is not included in the accounts and is described in the Directors' annual report if applicable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

This page does not form part of the statutory financial statements

10

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Support Costs

Support costs include central functions and have never been allocated to activity cost categories on a basis

Operating Leases

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Legal Status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Fixed Assets

Tangible fixed assets for use by the charity, are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.

2. TANGIBLE FIXED ASSETS

The Charity held no fixed assets investments during this or the previous financial period.

This page does not form part of the statutory financial statements

11

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020

3. INCOMING RESOURCES

Note
c) Other Income
4. RESOURCES EXPENDED
Note
Jerusalem Pilgrimage Income-Coker
Jerusalem Pilgrimage Income-Other
CAIC
Mon Pilgrimage
a) Donations & Legacies
Independent Examiner Fee
Jerusalem Pilgrims-Other
HMRC Corporation Tax
Storage
a) Charitable Activities
Council
Rent (Unimix properties)
Jerusalem Pilgrims-Coker
b) Investment Income
Interest Received
Other income
Gifts, Tithes & Offerings
Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
21,862
-
21,862
16,571
-
600
600
600
-
-
-
973
901
-
901
-
1,181
-
1,181
-
23,944
600
24,544
18,144
-
4
4
6
-
4
4
6
2,663
-
2,663
-
2,663
-
2,663
-
Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
1,166
-
1,166
1,224
13,165
-
13,165
13,980
-
-
-
950
-
-
-
1,223
100
-
100
-
50
-
50
-
531
-
531
1,121
15,012
-
15,012
18,498

This page does not form part of the statutory financial statements

12

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020

5. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

Pilgrimage-Coker
Pilgrimage-Other
Balance
Gains &
Balance
01-Jan-20
Income
Expenditure
(Losses)
Transfer
31-Dec-20
£
£
£
£
£
(350)
604
-
-
-
254
(250)
-
-
-
-
(250)
(600)
604
-
-
-
4

PREVIOUS FINANCIAL YEAR

Pilgrimage-Coker
Pilgrimage-Other
Balance
Gains &
Balance
01-Jan-19
Income
Expenditure
(Losses)
Transfer
31-Dec-19
£
£
£
£
£
-
600
(950)
-
-
(350)
-
973
(1,223)
-
-
(250)
-
1,573
(2,173)
-
-
(600)

As previously arranged, a total of £950 was transferred to Disciple A. Coker’s account for the pilgrimage in 2019. She has a standing order of £50 a month towards the pilgrimage, as we didn’t attend in 2018 or 2019, she is still in credit of £350 at the end of this financial year. The reimbursement did not happen due to travel restrictions because of Covid. It'll most probably happen in 2022 now.

6. INVESTMENTS

The Charity held no investment assets during this or the previous financial period.

7. CASH AT BANK AND IN HAND

Current Account
Current Account 2
Unrestricted
Restricted
Total
Total
Funds
Funds
31-Dec-20
31-Dec-19
£
£
£
£
9,516
(1,200)
8,316
4,216
10,166
1,204
11,370
3,272
19,682
4
19,686
7,487

8. DEBTORS AND PREPAYMENTS

The Charity held no Debtors during this or the previous financial period.

9. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiner's Fee Unrestricted
Restricted
Total
Total
Funds
Funds
31-Dec-20
31-Dec-19
£
£
£
£
540
-
540
540
540
-
540
540

This page does not form part of the statutory financial statements

13

CHRIST'S ARRIVAL INTERNATIONAL CHURCH (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity held no long term liabilities during this or the previous financial period.

11. STAFF COSTS AND NUMBERS

The Charity employed no members of staff during this or the previous financial period.

No employees received emoluments in excess of £60,000. (2019 - None)

12. DIRECTORS AND OTHER RELATED PARTIES

No material payments were made to directors or any persons connected with them during this financial period. No material transaction took place between the charity and a director or any person connected with them.

(2019 - None)

13. RECONCILATION OF MOVEMENT ON CAPITAL AND RESERVES

The Company is Limited by Guarantee 5940375 and it is a charity registered with the Charity Commission 1116914.

It does not have a Share capital and has no income subject to Corporation Tax.

Profit / Deficit for the financial year
Other Recognised Gains
Balance Brought Forward
Closing Funds at
31-Dec-20
2020
£
12,198
-
12,198
6,947
19,146
2019
£
(349)
-
(349)
7,296
6,947

14. RISK ASSESSMENT

The Directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

15. RESERVES POLICY

The Directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Directors will endeavour not to set aside funds unnecessarily.

16. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Directors' report. The Directors confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

This page does not form part of the statutory financial statements

14