**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**|
2
**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
3
**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 __________________________
4
**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
5
**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**|
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**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**
7
**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.
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**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|
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## **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|
10