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2022-05-31-accounts

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

Charity No. 1118094

Company No. 04777282

Trustees' Report and Unaudited Accounts

31 May 2022

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Contents

Pages
Trustees' Annual Report
 1
Independent Examiner's Report 6
Statement of Financial Activities 7
Summary Income and Expenditure Account 8
Balance Sheet 9
Notes to the Accounts 10
Detailed Statement of Financial Activities 16

Page 1

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

Trustees Annual Report

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 May 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 04777282

Charity No. 1118094

Principal Office

1st Floor Richmond House 11 Richmond Grove Manchester M13 0LN

Registered Office

1ST FLOOR RICHMOND HOUSE 11 RICHMOND GROVE MANCHESTER M13 0LN

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

J. ACQUAH

E. AKYEA MENSAH

S. YARTEY

C. KWAKU-ODOI

S. SIBANDA

Directors of Corporate Trustees

Rev Charles Kwaku-Odoi Mr. Joseph Acquah Bishop Edmund Akyea-Mensah Miss Senzile Sibanda Mrs. Sandra Yartey

Accountants

RAK ACCOUNTING SOLUTIONS LIMITED

11 Louvaine Close

Manchester M16 8SJ

Bankers

HSBC Bank PLC

11 Stamford New Road Altrinham Cheshire WA14 1BW

Page 2

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Trustees Annual Report

OBJECTIVES AND ACTIVITIES

The purpose of the charity as set out in its governing document are for public benefit.

  1. To advance the Christian faith (in accordance with the statement of beliefs) in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit.

  2. To relieve sickness and financial hardship and to promote and preserve good health by the provision o f funds, goods, or services of any kind, including the provision of counselling and support in such parts of the United Kingdom and the world as the trustees from time to time may think fit; and

  3. To advance education in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit.

The trustees' objectives for each year are determined by reference to the overall objects.

METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The management of the Charity is the responsibility of the Directors who are elected and co- opted under the terms of the Articles of Association. This states that any person, being a member of the Church who accepts the doctrine of the Church, may be appointed to the board by the members.

POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES

Each of the appointed Trustees / Directors draws on specialist and professional advice for their area of responsibility. Each has received training and teaching to help them bring governance and direction to their area of responsibility.

The Trustees / Directors are aware that they are responsible for the training of any new trustee, including awareness of a trustee's responsibilities and the Memorandum and Articles

Page 3

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Trustees Annual Report

During the year, the Trustees / Directors have a refreshed training programme.

The induction of the new Trustees / Directors consists of giving them a copy of the company Memorandum and Articles of Association and the CC3 Publication: ‘The Essential Trustee, what you need to know’.

Specific training courses are attended by Trustees / Directors & other key personnel in the church throughout the year to help further develop their area of involvement and expertise, e.g., key directors, staff members & volunteers have attended training events in the areas of Safeguarding, Income Generation, Food Hygiene, Child Protection, First Aid, Health & Safety and Fire Safety.

ORGANISATIONAL STRUCTURE AND DECISION MAKING

The Directors / Trustees of the Charity are as noted on page 1.

Directors / Trustees meetings are held bi-monthly to review legal & financial strategy and financial performance, but regular contact is maintained in between meetings to monitor the organizational priorities, cashflow, legal / HR procedures and general governance issues.

The Directors / Trustees work together with the Eldership of the Church, which comprises the following people who meet at least 10 times a year as a team:

Elder Ivy Zormelo and Elder Patience Amartiefio.

In addition to the work done by Elders & Trustees / Directors as detailed above, the Charity seeks to further its aims and objectives by utilising the volunteers capacity (of about 40) in the membership of the Church. They help to facilitate various areas of the activity and vision of the charity as follows.

Areas of Church Life & Volunteer Leaders

Pastoral & Spiritual Oversight: Rt. Rev. Dr. Edmund Akyea-Mensah

Worship & Outreach : Mama Joyce Akyea-Mensah

Administration & Community Projects : Rev Charles Kwaku-Odoi

Finance : Elder Patience Amartefio & Miss Thelma Otoo

Safeguarding Officers - Vulnerable Adults and Children : Elder Patience Amartefio & Rev Charles Kwaku-Odoi

Page 4

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Trustees Annual Report

Children Church : Mrs Sandra Yartey

Youth Ministry and Prayer : Rev Emmanuel Allotey-Annan

Ardwick & Longsight Foodbank : Rev Charles Kwaku-Odoi

Building, Equipment & Maintenance : Elder Joseph Acquah,

Conferencing, Health & Safety, IT & Fire Strategy : Miss Senzile Sibanda

Media & Creative Output : Rev Hayford Tuffour and Deacon Richard Aducoffie

The Elders and Trustees meet with various leaders in the church to periodically review various areas of church life and activity. These reviews are key in ensuring that the Charity continues to meet its primary objectives. The Trustees / Directors work together with the Elders and Diaconate in the Church to ensure that these aims and objectives are met throughout the activity of the organisation.

Areas of oversight and governance have continued to be developed this year including the review of key policies such as health and safety policy, fire risk assessment, assets register, child protection and adult safeguarding policies in line with Government guidance or best practice.

The Elders and Trustees set and agree financial budgets for each area of Church life. These are monitored and reviewed each month against cash flow and expenditure management.

REVIEW OF ACTIVITIES

Promotion of the Gospel of Jesus Christ Our Lord and Saviour

We held regular weekly Bible studies and worship services. Members and the general public

had access to our regular meetings on

Tuesdays – Prayer Line – 20:00-21:00hrs

Wednesdays – Prayer Meeting – 19:30-21:00hrs

Fridays – Weekday Service – 19:00-20:30hrs

Sundays – 10:30-12:30hrs

There were a number of outreach events undertaken during the last year to spread the good news and share the love of Jesus Christ.

COVID-19 Recovery

As a church, before the pandemic we had been proactive in responding to the needs of our local community in partnership with other local churches, mainly Victoria Park Fellowship and Nazarene Church Longsight using the foodbank as an anchor. When the pandemic struck in March 2020 and lockdown was announced, we met with partners to decide how we could collectively respond. As the occasion demanded, thanks to our volunteers we expanded our services including delivery of food parcels by a dedicated team of volunteers. This is captured in the food bank report

Page 5

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Trustees Annual Report which appears on www.ardwickandlongsightfoodbank.org.uk.

Training & People Development

We held a number of leadership training sessions aimed at equipping Elders, Diaconate, Heads of Department as well as those aspiring to be leaders. Members were offered advice and guidance to enhance their career prospects through one- to-one coaching.

Community Connection Programme

CPCMI is a multinational church with over 15 nationalities with a real heart for the local community organising events and activities aimed at building community resilience and fostering good neighbourliness. Below are a range of initiatives that benefits the wider community.

Community Engagement

We are proud of being actively engaged with the Civic life of Manchester and supporting other minority churches to do likewise. Our vision is to serve our local communities in partnership with local agencies and statutory bodies through our Community Connection Programme. Our values are underpinned by our Christian faith, but our activities and services can be accessed by people of all faiths and none. We have worked in partnership with other local churches.

Transformation Community Resource Centre - We continue to provide space for local

groups and residents for meetings, workshops and conferences. We host a number of small organisations that use our premises for hot-desking and as a registered address. We currently home for Manchester South Street Pastors, Cancer Care Diaspora, Caribbean & African Health Network Greater Manchester CIC.

IT Café - The IT Café is accessible to local residents for general browsing and job searches and application. The Café has printing facilities and a Sessional Worker who supports service users with acquiring or improving their IT skills. This runs during Foodbank sessions to benefit our service users and also by appointment at different times.

Ardwick & Longsight Foodbank - Our Foodbank is run with dedicated volunteers from Victoria Park Christian Fellowship and regular food donations from Nazarene Church Longsight to assist the needy and vulnerable in our community. Our Foodbank is opened twice a week on Mondays (1100- 13:00hrs) and Thursdays (11:00-13:00hrs). We operate this in partnership with the Manchester Central Foodbank. We take referrals from local groups, organistions or statutory agencies including Manchester City Council, Probation Service, and Greater Manchester Police. Ardwick & Longsight Foodbank remains an independent foodbank.

Page 6

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Trustees Annual Report

Grace Loaves & Fishes - Since February 2016, our partnership with Tesco through the Fareshare Food Cloud scheme has gone from one store to nine. We receive surplus bakery, vegetables and groceries that we redistributed during Foodbank sessions and to hostels and other churches in Ardwick, Longsight, Ancoats, Clayton, Didsbury and Salford.

iProgress Work Club - iProgress runs on Tuesday mornings helping local residents who are unemployed with CV writing, online job applications completion, interview skills and support to start self-employment. We are pleased to have been funded by the European Social Fund through the Skills and Funding Agency via the Worker’s Education Association.

Volunteering Scheme - We create opportunities for people to volunteer with any of our projects or rightly refer them to other organisations depending on their interests and skills set. We are currently in consultation with key contacts within the African community about developing a BME Volunteering Project.

Refurbishment of Transformation Community Resource Centre (TCRC)

We have plans to improve the energy efficiency on the premises as well as the aesthetics. This is in furtherance of our goal of a green community hub that is welcoming to local residents and other groups/organisations. TCRC provides local meeting spaces and opportunity for information sharing as well as training and workshops.

FINANCIAL REVIEW

In promoting Christian faith, the church has managed to generate a total income of £145,427 (2021 £139,984) through holding regular weekly meetings, conferences, and joint conferences with other churches. We received grants from The National Lottery Community Fund and Forever Manchester to support our Community Connection Programme as the COVID-19 pandemic peaked. These grants were duly used to deliver activities of the Ardwick & Longsight Foodbank as we began to experience a surge in food parcels request. Voluntary income totaled £85,057 (2021: £42,797) and has been achieved through the efforts of the spiritual leadership of the church. Total grants amounted to £48,550 pounds (2021: £88,157) was received from The National Lottery Community Fund, Forever Manchester and Manchester Wellbeing Fund.

The charity also benefited from the Government Covid 19 Job Retention Scheme. An amount of £2,970 (2021 £9,030) was received during the year under review. Total grants of twenty-six thousand five hundred and sixty (£26,560) pounds (2019: £10,000) was received from The National Lottery Community Fund, and Forever Manchester.

Other revenue generation is rental income from the use of the community hall for meetings, conferences, training, and events, which amounted to sixteen thousand five hundred and ten (£16,510) pounds total from CAHN and Cancer Care Diaspora. We also allow other charities and local communities to use the facility as our support towards their objectives.

RESERVES

It is the Trustees objective to build up sufficient reserves to cover three month's recurrent expenditure.

Page 7

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Trustees Annual Report

PLANS FOR FUTURE PERIODS

In furtherance of the gospel and proving pastoral care, we will continue to improve our operations and activities as above in furtherance of the objects of the church. This includes organising conferences and seminars, to promote the Christian faith, singles Retreat, married couples' dinner and regular leadership training. We intend to organise a social day trip to Anglesey in August to further strengthen the bond of our members. We will continue to offer welfare support to individuals within our congregation and the local community at large. The Community Connection Programme - We will continue with our plans to develop Transformation Community Resource Centre and the community projects we are currently running. We will continue to develop and create volunteering opportunities and engaging with our local community, statutory agencies and enhancing good working relationship with key stakeholders in the local community. The community hall will remain available to community groups and local organisations for meetings, conferences training and events.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Command Prayer Centre Ministries International is a registered charity and is governed by the trust deed dated 12th August 2006

The charity is governed by the trust deed, which states the appointment of new trustees is at the discretion of the spiritual leadership of the church.

Directors / Trustees meetings are held bi-monthly to review legal & financial strategy and financial performance, but regular contact is maintained in between meetings to monitor the organisational priorities, cashflow, legal / HR procedures and general governance issues. The Directors / Trustees work together with the Eldership of the Church, which comprises the following as of 31 May 2020 who meet at least 10 times a year as a team:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small company’s regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

C. KWAKU-ODOI

Trustee 26 February 2023

Page 8

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Independent Examiners Report

Independent Examiner's Report to the trustees of COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

I report to the charity trustees on my examination of the accounts of COMMAND PRAYER

CENTRE MINISTRIES INTERNATIONAL for the year ended 31 May 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

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.

NII OTU QUAYE FCCA FFA/FIPA

RAK ACCOUNTING SOLUTIONS LIMITED 11 Louvaine Close

Abbey Hey Manchester

M16 8SJ 26 February 2023

Page 6

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Statement of Financial Activities

for the year ended 31 May 2022

Notes
Income and endowments
from:
Donations and legacies
3
Other trading activities
4
Grant
5
Total
Expenditure on:
Raising funds
6
Charitable activities
7
Other
8
Total
Net gains on investments
Net (expenditure)/income
9
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds

2022
£
85,057
8,850
51,520
Total funds

2022
£
85,057
8,850
51,520
Total funds
2021
£
34,047
8,750
97,187
145,427
1,000
77,578
61,958		 145,427
1,000
77,578
61,958		 139,984
8,400
76,887
79,748
140,536
-		 140,536
-		 165,032
-
4,891
-		 4,891
-		 (25,051)
-
4,891 4,891 (25,051)
4,891
2,414		 4,891
2,414		 (25,051)
27,465
7,305 7,305 2,414

Page 7

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

Summary Income and Expenditure Account

for the year ended 31 May 2022

Income
Gross income for the year
Expenditure
Depreciation and charges
forimpairment of fixed
assets
Total expenditure for the year
Net expenditure before tax for the year
Net expenditure for the year		 2022
£
145,427
145,427
135,814
4,722
140,536
4,891
4,891		 2021
£
139,984
139,984
160,308
4,722
165,035
(25,051)
(25,051)

Page 8

Balance Sheet

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

at 31 May 2022

at 31 May 2022
Company No.
04777282		 Notes 2022 2021
£ £
Fixed assets
Tangible assets 11 26,467 14,068
26,467 14,068
Current assets
Debtors 12 4,347 4,147
Cash at bank and in hand 116 14,213
4,463 18,360
Creditors:Amount falling due within one year 13 (15) (15)
Net current assets 4,448 18,345
Total assets less current liabilities 30,915 32,413
Creditors:Amounts falling due after more than one year 14 (23,611) (30,000)
Net assets excluding pension asset or liability 7,304 2,413
Total net assets 7,304 2,413
The funds of the charity
Restricted funds 15
Unrestricted funds 15
General funds 7,304 2,413
7,304 2,413
Reserves 15
Total funds 7,304 2,413

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 May 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.

Approved by the board on 26 Feb. 2023

And signed on its behalf by:

C. KWAKU-ODOI

Trustee 26 February 2023

Page 9

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

Notes to the Accounts

for the year ended 31 May 2022

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 10

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 11

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 12

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

Notes to the Accounts

3 Income from donations and legacies

Donations
4Income from other trading activities
5Other income
Various Grants
HMRC Job Retention Scheme
6
Expenditure on raising funds
Fundraising trading costs
7Expenditure on charitable activities
Expenditure on charitable
activities
Rental Income
Governance costs		 Unrestricted
£
85,057
85,057
Unrestricted
£
8,850
8,850
Unrestricted
£
48,550
2,970
-
51,520
Unrestricted
£
1,000
1,000
Unrestricted
£
73,546
3,341
76,887		 Total
2022
£
85,057
85,057
Total
2021
£
8,850
8,850
Total
2022
£
28,550
2,970
-
51,520
Total
2021
£
1,000
1,000
Total
2022
£
73,546
3,341
76,887		 Total
2021
£
34,047
34,047
Total
2020
£
8,750
8,750
Total
2021
£
88,157
9,030
97,187
Total
2020
£
8,400
8,400
Total
2021
£
73,546
3,341
17,364

Page 13

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

Notes to the Accounts

8 Other expenditure

Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
9Net (expenditure)/income before transfers
This is stated after charging:
Depreciation of owned fixed assets
10Staff costs
Salaries and wages
No employee received emoluments in excess of £60,000.
11Tangible fixed assets
Cost or revaluation
At 1 June 2021
Additions
At 31 May 2021
Depreciation and
impairment
At 1 June 2021
Depreciation charge for the
year
At 31 May 2022
Net book values
At 31 May 2022
At 31 May 2021
12Debtors
Other debtors
Prepayments and accrued income		 Unrestricted
£
6,790
5,684
35,107
4,727
7,110
2,540
61,958
2022
£
4,727
6,790
6,790
£

28,144

-
28,144
21,288

1,142
22,430

5,714
6,856
2022
£
3,250
1,082
4,252		 Total
2022
£
6,790
5,684
35,107
4,727
7,110
2,540
61,958

£

20,302

11,140
31,442
19,502

3,585
23,087
8,355
800		 Total
2021
£
15,830
6,175
35,721
4,727
5,633
11,662
79748
2021
£
4,727
8,930
8,930
£
48,446
11,140
59,586
40,790
4,727
45,517
14,069
7,656
2021
£
3,250
882
4,132

Page 14

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Notes to the Accounts

13 Creditors:

amounts falling due within one year

Other creditors
14Creditors:
amounts falling due after more than one year

Bank loans and overdrafts
15Movement in funds
At 1 June
Restricted funds:
2020
Unrestricted funds:
General funds
27,465

Revaluation Reserves:
Total funds
27,465
16Analysis of net assets between funds
Fixed assets
Net current assets
Creditors due in more than one year and
provisions		 2022
£
-
-
2021
£
30,000
30,000
Incoming
resources
(including

other
gains/losses
)
£

139,984

139,984
Resources

expended
£

(165,035)

(165,035)
Unrestricted
funds
£
14,069
18,345
(30,000)
2,414		 2021
£
6,064
6,064
2020
£
30,000
30,000
At 31 May
2021
£
2,414
2,414
Total
£
14,069
18,345
(30,000)
2,414

Page 15

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

Notes to the Accounts

17 Reconciliation of net debt

Cash and cash equivalents
Bank loans
Net debt		 At 1 June
2020
£
49,060
49,060
(30,000)
(30,000)
19,060		 Cash flows
£
(34,847)
(34,847)
-
-
(34,847)		 At 31 May
2021
£
14,213
14,213
(30,000)
(30,000)
(15,787)

18 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 16

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Detailed Statement of Financial Activities

for the year ended 31 May 2021

Income and endowments from:
Donations and legacies
Donations
Other trading activities
Other
Various Grants
HMRC Job Retention Scheme
Total income and endowments
Expenditure on:
Costs of other trading activities
funds
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Temporary staff
Motor and travel costs
Vehicles - General costs
Travel and subsistence
Premises costs
Rent
Rates
Light, heat and power
Premises repairs and
maintenance
Total of expenditure on raising
Charitable activities
Rental Income		 Unrestricted
funds
2021
£
34,047

34,047
8,750

8,750
88,157

9,030
-
97,187
139,984
8,400

8,400
76,887
8,930

6,900
15,830
1,140
5,035
6,175
28,857

339
2,070
4,455
8,400
73,546
3,341
76,887		 Total funds
2021
£
34,047

34,047
8,750

8,750
88,157

9,030
-
97,187
139,984
8,400

8,400
76,887
8,930

6,900
15,830
1,140
5,035
6,175
28,857

339
2,070
4,455
8,400
73,546
3,341
76,887		 Total funds
2020
£
51,341
51,341
1,300
1,300
24,800
1,760
15,210
41,770
94,411
750
750
750
10,772
6,592
17,364
17,364
13,500
7,500
21,000
1,426
1,809
3,235
23,165
1,186
3,135
690

Page 17

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL Detailed Statement of Financial Activities

General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of
Bank charges
Equipment expensed
General insurances
Postage and couriers
Stationery and printing
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
Consultancy fees
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 35,721
1,142
3,585
5
1,734
1,712
4
200
1,978
10,360
400
1,014
10,015
233
11,662
79,748
165,035
-
(25,051)
27,465

2,414
(25,051)
(25,051)
-		 35,721
1,142
3,585
5
1,734
1,712
4
200
1,978
10,360
400
1,014
10,015
233
11,662
79,748
165,035
-
(25,051)
27,465

2,414
(25,051)
(25,051)
-		 28,176
1,142
3,140
759
281
1,277
20
100
2,798
9,517
400
1,432
-
252
2,084
64,012
82,126
-
12,285
12,285
-
12,285
15,180
27,465

Page 18