**COMPANY REGISTRATION NUMBER 04777282**
# **COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL**
# **ANNUAL REPORT FINANCIAL STATEMENTS**
**31 MAY 2023**
## **COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
|**CONTENTS**|**PAGE**|
|---|---|
|Trustees Annual Report|**3 - 10**|
|Statement of Financial Activities (incorporating the||
|Income and expenditure account)|**11**|
|Balance sheet|**12**|
|Notes to the financial statements|**13- 17**|
|Independent Examination|**18 - 19**|
1
**COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
The trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 May 2020.
## REFERENCE AND ADMINISTRATIVE DETAILS
**Registered charity name** Command Prayer Centre Ministries International **Charity registration number** 1118094 **Company registration number** 04777282 **Principal office** 1st Floor, Richmond House 11 Richmond Grove Manchester M13 0LN **Registered office** 1[st] Floor, Richmond House 11 Richmond Grove Manchester M13 0LN **THE TRUSTEES**
The trustees who served the company during the period were as follows:
Rev C Kwaku-Odoi Mr J Acquah Bishop E Akyea-Mensah Miss S Sibanda Mrs S Yartey **Secretary** Miss Senzile Sibanda **Bankers** HSBC Bank Plc 11 Stamford New Road Altrincham Cheshire WA14 1BW
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**COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Command Prayer Centre Ministries International is a registered charity and is governed by the trust deed dated 12[th] 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.
## **OBJECTIVES AND ACTIVITIES**
The objects of the charity 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 of 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.
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## **COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
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 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 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** : Mrs Sandra Yartey & Rev Charles Kwaku-Odoi
**Finance** : Rev Charles Kwaku-Odoi & Miss Thelma Otoo
**Safeguarding Officers - Vulnerable Adults and Children** : Elder Patience Amartefio & Rev Charles Kwaku-Odoi
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**COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
**Children Church** : Rev Emmanuel Allotey-Annan
**Youth Ministry and Prayer** : Rev Emmanuel Allotey-Annan
**Ardwick & Longsight Food Bank** : 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 – 20:00hrs -21:00hrs Wednesdays – Prayer Meeting – 19:30hrs - 21:00hrs
Fridays – Weekday Service – 1930-21:00hrs
Sundays – 10:30-12:30hrs
There were a number of outreach events undertaken during the last year to spread the good
6
5
## **COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
news and share the love of Jesus Christ.
## **Post COVID-19 and Cost of Living Crisis**
Before the pandemic, the church 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 food bank as an anchor. During the pandemic and recovery phase we worked with partners to collectively respond to the demands of the community. As the occasion demanded, thankfully our volunteers worked hard to expanded our services including delivery of food parcels by a dedicated team of volunteers. This is captured in the food bank report which appears on www.ardwickandlongsightfoodbank.org.uk. We have been responding to the Cost-of-Living crisis following the pandemic and are seeing request for food at a level higher than the peak of the Covid-19 pandemic.
## **Training & People Development**
We held a number of leadership training sessions aimed at equipping all leaders including Board, 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 157 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
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**COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
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 Food Bank** - 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, Greater Manchester Probation Service, and Greater Manchester Police. Ardwick & Longsight Food Bank remains an independent food bank that fundraises and sources food items to distribute.
**Grace Loaves & Fishes** - Since February 2016, our partnership with local Tesco stores through the Fareshare Food Cloud scheme has benefitted many local residents. We receive surplus bakery, vegetables, and groceries that we redistributed during Foodbank sessions and to hostels and other churches in Ardwick, Longsight, Ancoats, Clayton, and Didsbury.
**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 run sessions by appointment only due to the lack of funding.
**Volunteering Scheme** - We create opportunities for people to volunteer with any of our projects or refer potential volunteers to other organisations depending on their interests and skills set. We utilise the Manchester Volunteer Centre and the Manchester City Council VIP scheme.
## **Transformation Community Resource Centre (TCRC)**
TCRC continues to service as work and meeting spaces for the church, Cancer Care Diaspora and the Caribbean & African Health Network. This also serves as service address
7
## **COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
for new business start-ups.
We have plans to improve accessibility and 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 residents and other groups/organisations. TCRC will continue provides local meeting spaces and opportunity for information sharing as well as training and workshops.
8
## **COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
## **FINANCIAL REVIEW**
In promoting Christian faith, the church has managed to generate a total income of £157,273 (2022 £145,427) 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 totalled £99,230 (2022: £93,907) and has been achieved through the efforts of the spiritual leadership of the church.
Total grants of fourteen thousand (£14,000) pounds (2022: £48,550) was received from The National Lottery Community Fund and Manchester City Council.
Other revenue generation is rental income from the use of the community hall for meetings, conferences, training, and events, which amounted to thirty one thousand three hundred (£31,300) pounds total from the Caribbean & African Health Network (CAHN), and Cancer Care Diaspora. We offer other charities and local community groups the use of our premises as our support towards their objectives.
## **RESERVES**
It is the Trustees objective to build up sufficient reserves to cover three month's recurrent expenditure.
## **PLANS FOR FUTURE PERIODS – Responding to the Cost-of-Living Crisis**
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 Scarborough 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
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## **COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
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.
## **Registered office:**
Trustees
1[st] Floor House, Richmond House
11Richmond Grove
Ardwick
Manchester
M13 0LN
## _Charles Kwaku-Odoi_
Revd Charles Kwaku-Odoi Trustee
10
**COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
## **STATEMENT OF FINANCIAL ACTIVITIES (Incorporating income and expenditure account)**
## **For the year ended 31 May 2023**
|**Notes**
**Income**
Donations and Other Inc
**2**
Grant income and Gift Aid
**Total income**
**Expenditure**
Charitable activities
**3**
Governance Cost
**3**
**Total expenditure**
**Net (expenditure) /**
**income**
**Reconciliation of funds**
Total funds brought
forward
**Total funds carried**
**forward**|**Notes**
**Income**
Donations and Other Inc
**2**
Grant income and Gift Aid
**Total income**
**Expenditure**
Charitable activities
**3**
Governance Cost
**3**
**Total expenditure**
**Net (expenditure) /**
**income**
**Reconciliation of funds**
Total funds brought
forward
**Total funds carried**
**forward**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**funds**
**Total funds**
**2023**
**2023**
**2023**
**2022**
**£**
**£**
**£**
**£**
99,230
-
**99,230**
**93,907**
58,043
-
**58,043**
**51,520**
**157,273**
**157,273**
**145,427**
(146,847)
-
**(146,847)**
(134,972)
(9,360)
-
**(9,360)**
(5,591)|
|---|---|---|
|||
**(156,207)**
**(-)**
**(156,207)**
**(140,536)**|
|||**1,066**
**(-)**
**1,066**
**4,891**
7,304
**7,304**
2.413
**8,371**
**8,371**
**7,304**|
The Statement of Financial Activities includes all gains and losses recognized in the year. All income and expenditure derive from continuing activities.
11
## **Balance Sheet**
|AS AT 31 MAY 2018
**Notes**
**Fixed Assets**
Tangible Asset
**4**
**Current assets**
Debtors
**5**
Cast at bank & in hand
**Creditors:**
**amounts falling due**
**6**
**Net current assets**
**Net assets**
**Funds**
Restricted funds
**7**
Unrestricted funds
**7**
**Total funds**||**2023**
**£**
**£**
22,132
3,250
171
(17,183)
8,371
0
8,370
8,371|**2022**
**£**
**£**
26,467
3,250
116
(22,529)
7,304
0
7,304
7,304|**2022**
**£**
**£**
26,467
3,250
116
(22,529)
7,304
0
7,304
7,304|
|---|---|---|---|---|
||||||
|||||7,304
0
7,304|
|||||7,304|
The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provision of section 477 of the Companies Act 2006 (“the Act”) and members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors of the company (and charitable trustees) acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and for the preparing financial statements which give a true and fair view of the state of affairs of the company as at 31 May 2020 and of its net incoming resources for the financial year, in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30/03/2024. .
_Charles Kwaku-Odoi_
…………………………………… Charles Kwaku-Odoi
## **Chair of Board of Directors and Trustees**
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**COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MAY 2023
## **1. ACCOUNTING POLICIES**
## **1.1. Basis of preparation of the financial statements**
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)), and the Companies Act 2006.
Command Prayer Centre Ministries International meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **1.2. Company status**
The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member. Command Prayer Centre Ministries International is incorporated in the United Kingdom.
## **1.3. Transition to FRS 102**
This is the first financial year that the company has presented its financial statements in accordance with FRS 102 “The Financial Reporting Framework Applicable in the UK and Republic of Ireland” (“FRS 102”) – (Charities SORP (FRS102)). For financial years up to and including the year ending 31 May 2016, the company prepared it financial statements in accordance with the old UK GAAP.
The company’s date of transition to FRS 102 is therefore 1 June 2016. The policies applied under the entity’s previous accounting framework are not materially different to FRS 102 and have not impacted on funds.
## **1.4. Going concern**
These financial statements have been prepared on a going concern basis. The directors/trustees have looked at least 12 months from the date of signing these financial statements and the company’s ability to continue in operational existence to support its charitable objectives will be dependent upon the support of donors. The directors/trustees have adopted the going concern basis of preparation on the basis that the donors promised contributions will enable the company to meet its debts as they fall due.
## **1.5. Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
13
Restricted funds are subject to restrictions on their expenditure imposed by the donor.
## **1.6. Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
## **1.7. Expenditure**
All expenditure other than that capitalised has been reflected in the Statement of Financial Activities on an accruals basis.
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds comprise fundraising expenses and advertising and marketing costs;
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes those costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to the independent examination and are included within charitable expenditure.
## **1.8. Debtors**
Trade and other debtors are recognized at the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.9. Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.10. Creditors**
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.
## **1.11. Financial instrument**
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
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**COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
## **1.12. Taxation**
The company is a registered charity whose charitable activities are fully exempt from United Kingdom corporation tax.
## **1.13. Critical accounting judgments and key sources of estimation uncertainty**
In applying the charity’s accounting policies, the trustees are required to make judgments, estimates and assumptions in determining the carrying amounts of assets and liabilities. The trustees’ judgments, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgments, estimates and assumptions, the actual results and outcomes may differ. The Trustees do not consider there to be any critical accounting judgments nor key sources of estimation uncertainty contained within the financial statements.
## **2. INCOME**
The income is attributable to the principal activities of the company, all of which arise within the United Kingdom.
## **Donations**
This represents income from fundraising events and other donations received.
Donated services and facilities of £99,230 (2022: £93,907) have been recognized as an estimate of their gross value to the charity.
## **Grant income**
|**Grants:**
Manchester City Council
and
The National Lottery Community Fund|**2023**
**£**
14,000
**14,000**|**2022**
**£**
48,550
-
______
**48,550**|
|---|---|---|
All grant income is restricted to expenditure on specific projects as defined by the funder.
## **3. EXPENDITURE**
All expenses are related to the continuing operations of the organisation.
15
## **4. STAFF COSTS**
|Wages and salaries|**2023**
**£**
22,480
**22,480**|**2022**
**£**
18,850|
|---|---|---|
|||
**18,850**|
No employee earned £60,000 per annum or more in the current or previous year.
The key management personnel of the charity comprise the one part-time pastor only. The total employee benefits of the key management personnel of the charity were nil (2019: Nil).
The average head count during the year was 3 (2022: 3). All employees are all part-time staff with one temp.
None of the trustees received any emoluments in connection with their duties as trustees during the year (2019: nil). One trustee received reimbursed out of pocket expenses of £nil (2019: nil).
## **5. DEBTORS**
|Trade Debtors
Prepayments
**6.**
**CREDITORS: amounts falling due within one year**
Trade Creditors
Other Creditors|**2023**
**£**
3,250
3,250
**2023**
**£**
17,183
17,183|**2022**
**£**
3,250
-|
|---|---|---|
|||3,250|
|||**2022**
**£**
22,529
22,529|
## **7. STATEMENT OF FUNDS**
|**Unrestricted funds**
**Restricted funds**
Manchester City Council
Other specific projects||**Balance at**
**1June**
**2022**
**£**
7,304
-
-
-
1,697|**Income**
**£**
143,273
14,000
157,273|**Resources**
**expended**
**£**
(142,207)
(14,000)
(156,207)|**Balance at**
**31 May**
**2023**
**£**
8,371
-
-
8,371|
|---|---|---|---|---|---|
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**COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
## **8. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Current assets
Creditors due|**Restricted**
**funds**
**£**
-
(-)
-|**Unrestricte**
**d funds**
**£**
3,421
(17,183)
(19,108)
|**Total**
**£**
3,421
(22,529)
(19,108)|
|---|---|---|---|
## **9. RELATED PARTY TRANSACTIONS**
There were no related party transactions during the year under review
17
## **Independent Examiner's Report to the members of CPMMI Trustees**
To the trustees and members of Command Prayer Centre Ministries International with Charity number 1118904.I report on the accounts for the year ended 31 May 2023, which are set out on pages 14 to 20.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees 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 needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the financial statements under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for my examination work, for this report, or for the statements I have made.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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 no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
18
**COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2023**
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached
Nii Quaye FFA FIPA
March 30, 2024
19