2024-08-31-accounts - Proclaimers Sanctuary

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PROCLAIMERS SANCTUARY

PROCLAIMERS SANCTUARY

REPORT AND FINANCIAL STATEMENTS FOR

(UNAUDITED)

YEAR ENDED 31[st] AUGUST 2024

J & T LEXINGTON SERVICES LIMITED

8 HOLME CLOSE, REDHILL GRANGE WELLINGBOROUGH NN9 5YF

PROCLAIMERS SANCTUARY

	Page
CONTENTS	2
Charity information	3
Trustee’s Report	4
Independent Examiner’s report	5
Income and Expenditure Account	6
Balance Sheet	7
Notes to the Accounts	8 – 10

PROCLAIMERS SANCTUARY

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No: 1117017

Registered office

46 HOBART ROAD TILBURY RM18 7DF

Trustees

REV JOSEPH KARANJA REV DAMARIS KAMAU KENNETH NJOGU MBUGUA SAMUEL MBUGUA NDUNGU

Accountants

J & T Lexington Services Limited 8 Holme Close Redhill Grange Wellingborough NN9 5YF

PROCLAIMERS SANCTUARY

Trustees’ Report

The Trustees have pleasure in submitting their report, and accounts for the year ended 31[st] August 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 7, and comply with the statement of recommended practice.

Governing document: Trust deed made 22 September 2006

Objective of the charity:

The advancement of the Christian religion for the benefit of the public in accordance with the statements of belief appearing in the schedule.

principal activity of the organisation:

Preaching the gospel, offering relief and charitable activities. Holding cultural activities and networking with other charities and organisations.

Review of the financial position

The charity made a Surplus for the year amounting to £911. (2022 Surplus £ 17,633)

Approval

The report was approved by the board of trustees on ………….. 2025 and signed on their behalf by:

REV JOSEPH KARANJA ________

PROCLAIMERS SANCTUARY

Independent Examiner’s Report To the Trustees

Proclaimers sanctuary

I report on the accounts of the church for the year ended 31[st] August 2024 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 charity are responsible for the preparation of the accounts. The charity’s trustee consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act), and that an independent examination is required.

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:

1) Examine the accounts under section 145 of the 2011 Act.
2) Follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act) and
3) To 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 reasonable requirements to ensure that:
proper accounting records are kept (in accordance with section 41 of the Act)
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 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.

Joseph Kinuthia CPA, DMS, MBA J & T Lexington Services Ltd

8 Holme Close Redhill Grange Wellingborough NN9 5YF

PROCLAIMERS SANCTUARY

Statement of financial activities for the year ended 31[st] August 2024 Incorporating the Income and Expenditure Account

Note Incoming Resources Incoming resources from generated funds Tithes & Offerings 2 Gift aid accrued Interest earned Total Incoming Resources Resources expended Charitable activities Welfare, Gifts & Donations Advertising Travel & Subsistence Events/Conferences Telephone & Postage Professional fees Mission Insurance Rent Media Repairs Depreciation Print, Stationery & Software Total resources expended Governance cost Net incoming/ (outgoing) resources Balance carried forward at 31st August 2024	2024 £ 32,481 7690 541 40,712 4,450 2,210 2,835 2,190 230 - 2,210 688 5,275 600 - 2,067 - 22,755 324 23,079 17,633	2023 £
		24,540 6,135 226
		30,901
		2,050 1,500 2,300 80 211 570 12,417 590 2170 2,760 2,150 2,242 700
		29,740 250
		29,990
		911

PROCLAIMERS SANCTUARY

Balance Sheet as at 31[st] August 2024

Fixed assets Tangible fixed assets 3 Current assets Debtors 4 Cash at bank and in hand Net current assets Creditors falling due within one year 5 Net assets Represented by: Funds of the charity Reserves Net incoming resources Total funds	13,825 53,802 67,627 (324)	2024 £ 15,349 67,303 82,652 65,019 17,633 82,652	2023 £
			16,646 6,135 42,488
			48,623 (250)
			48,373 65,019
			64,108
			911
			65,019

The financial statements were approved by the Trustees on ………2025 and signed on their behalf by:

Rev. Joseph Karanja …………………………….

Trustee

PROCLAIMERS SANCTUARY

Notes to the financial statements for the year ended 31[st] August 2024

1. Accounting policies

a) Accounting basis

These accounts have been prepared on the receipts and payments basis under section 42(3) of the Charities Act 1993 and the Statement of Recommended Practice on Accounting by Charities published in March 2008. The adoption of the revised SORP has resulted in reclassification of some items.

b) Incoming resources

i) Voluntary income

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.

c) Resources expended

All expenditure is accounted for on an accruals basis.

d) Restricted and unrestricted funds

Income received for restricted purposes is included in a separate restricted fund against which appropriate expenditure is allocated. Restricted funds are those funds which represent grants and donations for a specific purpose. Upon full performance of the purpose of the grant, any surplus is then retrievable by the donor. Income generated for the objects of the charity without further specified purpose is allocated to unrestricted funds. Accumulated surpluses may be retained by the church and are expendable at the discretion of the trustees in furtherance of the church’s objects. There were no restricted funds during the year.

PROCLAIMERS SANCTUARY

Notes to the financial statements for the year ended 31[st] August 2024

1. Accounting policies (continued)

e) Designated funds

Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of such funds is at the trustees’ discretion. There were no designated funds during the year.

g) Irrecoverable VAT

The church is unable to recover VAT since it does not make taxable supplies. The cost of irrecoverable VAT is not separately analysed in the financial statements.

h) Cash Flow

The church has taken advantage of the exemptions in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement on the grounds that it is a small church.

2. Incoming resources from generated funds

Tithes & Offerings	Unrestricted £ 32,481 32,481	Restricted £ - -	Total funds 2024 £
			32,481
			32,481

PROCLAIMERS SANCTUARY

3. Tangible fixed assets

Cost At 1st September 2023 Additions At 31stAugust 2024 Depreciation At 1st September 2023 Charge At 31stAugust 2024 Net book value 2024 Net book value 2023 4. Debtors HMRC - 2023 HMRC - 2024 5. Creditors J & T Lexington ser. Ltd	Equipments £ 23,352 770 24,122 7,112 2,041 9,153 14,969 16,240	2024 Furniture Total & Fittings £ £ 650 24,002 - 770 650 24,772 244 7,356 26 2,067 270 9,423 380 15,349 406 16,646 2024 2023 £ £ 6,135 6,135 7,690 - 13,825 6,135 2024 2023 £ £ 324 250 324 250	2024 Furniture Total & Fittings £ £ 650 24,002 - 770 650 24,772 244 7,356 26 2,067 270 9,423 380 15,349 406 16,646 2024 2023 £ £ 6,135 6,135 7,690 - 13,825 6,135 2024 2023 £ £ 324 250 324 250	2024 Furniture Total & Fittings £ £ 650 24,002 - 770 650 24,772 244 7,356 26 2,067 270 9,423 380 15,349 406 16,646 2024 2023 £ £ 6,135 6,135 7,690 - 13,825 6,135 2024 2023 £ £ 324 250 324 250







				6,135 -
				6,135
				2023 £
				250
				250