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← Command Prayer Centre Ministries International

2024-05-31-accounts

COMPANY REGISTRATION NUMBER 0477728

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL

ANNUAL REPORT FINANCIAL STATEMENTS

31 MAY 2024

COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024

CONTENTS PAGE
Trustees Annual Report 3 - 13
Statement of Financial Activities (incorporating the
Income and expenditure account) 14
Balance sheet
Notes to the financial statements
Wy
go		 16- 21
Independent Examination 22

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COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024

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 2024.

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 2024

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 2024

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 Elders and Diaconate of the Church, which comprises the following people who meet at least ten times a year.

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 volunteer’s capacity (of about 45) 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 : Mrs Sandra Yartey & Miss Thelma Otoo

Safeguarding Officers - Vulnerable Adults and Children : Mrs Sandra Yartey

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COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024

Children Church : Minister Lisa Allotey-Annan

Youth Ministry and Prayer : Rev Emmanuel Allotey-Annan

Ardwick & Longsight Food Bank : Rev Charles Kwaku-Odoi & Rev Hayford Tuffour

Building, Equipment & Maintenance : Rev Hayford Tuffour

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

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COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024 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 expand 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 currently home for Manchester South Street Pastors, Cancer Care Diaspora, Caribbean &

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COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024

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 a printing facility 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 various 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, organisations, 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 for new business start-ups.

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COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024

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.

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COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024

FINANCIAL REVIEW

In promoting Christian faith, the church has managed to generate a total income of £197,121 (2023 £154,080) 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 £121,795 (2023: £64,737) and has been achieved through the efforts of the spiritual leadership of the church.

Total grants of one thousand two hundred and seventy-nine (£1,279) pounds (2023: £14,000) was received from Manchester Wellbeing Fund and IProgress.

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 (£37,100) pounds total from CAHN, and Cancer Care Diaspora and Resurrection Power ministries. 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 (3) month's recurrent expenditure.

PLANS FOR FUTURE PERIODS – Post 20[th] Anniversary Community

In February 2025, the ministry will be 20 years, and it is important we use this milestone to reflect on our activities and impact. Furthermore, we need envision what the next 5, 10, 20 years would look like and reassess the direction of travel. In furtherance of the gospel and proving pastoral care, we will continue to build on our operations and activities, streamlining to ensure efficiency and effectiveness in furtherance of the objects of the organisation.

We would be reviewing our formats of services and events, and how we reach a new audience as we organise church conferences and seminars promoting the Christian faith, singles Retreat, married couples' dinner and regular in-house leadership training. We will

resume our August Bank Holiday socials as a way to reach out to families in our

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COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024

neighbourhood. Internally, there would be a variety of socials to further strengthen the bond

between 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. Reviewing the future of the Ardwick & Longsight Foodbank will be a thorough exercise.

We will continue to develop and create volunteering opportunities to support employability and give local people confidence ahead of interviews. We would be refreshing our community engagement activities including how we engage with other churches, the voluntary sector, and statutory agencies. Enhancing good working relationship with key stakeholders in the local community would be crucial. The community hall will remain available to community groups and local organisations for meetings, conferences training and events.

Registered office:

Trustees

1[st] Floor, Richmond House

11 Richmond Grove

Manchester M13 0LN

Charles Kwaku-Odoi

Revd Charles Kwaku-Odoi Trustee & Lead Minister February 25, 202

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COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024

STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating income and expenditure account)

For the year ended 31 May 2023

Notes
Income
Donations and Other Inc
2
Rental Income
3
Gift Aid
Grant Income
4
Total income
Expenditure
Charitable activities
Governance Cost
Fundraising Cost
Total expenditure
Net Income/(expenditure)
Reconciliation of funds
Total funds brought Forward
Total Funds Carried forward		 Unrestricted
Funds
Restricted
Funds
Total Funds
Total
Funds
2024
2024
2024
2023
£
£
£
£
121,795
-
121,795 67,930
37,100
-
37,100 31,300
36,947
36,947 44,043
1,279
-
1,279 14,000
197,121 - 197,121
157,273
(196,353)
-(196,353)
(146,847)
(2,000)
-
(2,000)
(5,560)
-
(3,800)
(198,353)
-
(198,353)
(156,207)
(1,232)
- (1,232) 1,066
8,371
8,371
7,305
7,193 - 7.1398,371.00

The Statement of Financial Activities includes all gains and losses recognized in the year. All income and expenditure derive from continuing activities.

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Balance Sheet

Balance Sheet

AS AT 31 MAY 2024

Notes
Fixed Assets
Tangible Assets
4
Current Assets
Debtors
5
Prepayments
Cash at Bank and Cash in hand
Creditors
Bounced Back Loan
6
Net Assets
Funds
Restricted Funds
Unrestricted Funds
7
Total funds		 £
3,250
1,450
186		 2024
£
17,797
4,886
(15,545)		 £
3,250
1,266
171		 2023
£
22,132
4,687
(18,448)
7,138 8,371
-
7,139		 8,371
7,139 8,371

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 25/02/2025. .

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 2024

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

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 fiscal year that the company has presented its financial statements in accordance with FRS 102 “The Financial Reporting Framework Applicable in the UK and Ireland” (“FRS 102”) – (Charities SORP (FRS102)). For fiscal 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.

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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 accrual ’ s 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:

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 2024

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 £152,395 (2023: £99,230) 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		 2024
£
1,279
1,279		 2023
£
14,000
-
______
14,000

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.

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COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024

4. STAFF COSTS

Wages and salaries 2024
£
22,480
22,480		 2023
£
22,480
22,480

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 zero (2023: zero).

The average head count during the year was 3 (2023: 3). All employees are all part-time staff with one temporary worker.

None of the trustees received any emoluments in connection with their duties as trustees during the year (2019: zero). One trustee received reimbursed out of pocket expenses of £ zero (2023: zero).

5. DEBTORS

Trade Debtors
Prepayments
6.
CREDITORS: amounts falling due within one year
Trade Creditors
Other Creditors		 2024
£
3,250
3,250
2024
£
15,545
15,545		 2023
£
3,250
-
3,250
2023
£
17,183
17,183

7. STATEMENT OF FUNDS

Unrestricted Funds
Restricted Funds		 Balance at June 1
2023
Income
Resources
Expanded
Balance at May 31,
2024
£
£
£
£
8,371
195,842
(197,074)
7,139
1,279
(1,279)
-
8,371
197,121
198,353
7,139

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8. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Current Assets
Creditors due		 Restricted
Funds
Restricted Funds
Total
£
£
£
-
4,887
4,887
-
- 15,545
- 15,545
- 10,658
- 10,658

9. RELATED PARTY TRANSACTIONS

There were no related party transactions during the year under review.

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COMMAND PRAYER CENTRE MINISTRIES INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024

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 2024, 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: 7 Og ON

− 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.

fii Basis of independent examiner’s report | . / N ' 4 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: Loving | Praying | Transforming

which gives me reasonable cause to believe that in any material respect the requirements:

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 February 25, 2025

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