2023-03-31-accounts - Genesis International Christian Centre

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CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 0110412022 Poriod start dato To 3110312023 Period end date Charity name: GENESIS INTERNATIONAL CHRISTIAN CENTRE Charity registration number: 1118867 Objectives and Activities Summary of the purposes of the charty as sel out in tts goveming document Pw•117 TO ADVANCE THE CHRISTIAN FAITH, HELP IN ADVANCEMENT OF EDUCATION AND FULFIL OTHER CHARtfABLE PURPOSES IN ACCORDANCE WITH THE STATEMENT OF BEUEFS APPEARING IN THE SCHEDULE HEREfO IN THE CITYOF COVENTRY AND OTHER PARTS OF THE WORLD. IN-tK)OR CRUSADES LEADERSHIP TRAINING PROGRAMMES DISCIPLESHIP TRAINING PROGRAMMES DISTRIBUTION OF CLOTH AND FOOD TO THE NEEDY AND HOMLES5 IN THE COMMUNITY Summary ofthe main activttses in relalion to those purposes for the public benefrt, in particular, the activtlies, projects or services Klents'fied in the accounts. Statement confinning whether the trustees have had regard to the guidan issued by the Charty Commission on public benefit Pafa1.17aThJ 1.19 Para 1.18 THE TRUStEES UNDERSfANDS AND REGARDS THE GUIOANCE ISSUED BY THE CHARrrY COMMISSION ON PUBUC BENEFITS Additional information (optionall You ma choose to includè further statements *tsre relevant atK)ut." SOF<P refererK 1.38 Policy on grant making Paya 1.38 Policy on social investmenl induding program related investmenl Papj 1.38 Contribution rnJe by volunteers

Other Achievements and Perforniance THE CHARITY cOnNUEs TO REACH OUT TO PEOPLE WITHIN THE COMMUNITY WITH THE WORDOFGOD. Summary of the main achievements of the charity, identifying the drfFerents the charity's work has made to the circumstances of its benefiaaries and any wider benefits to society as a whole. P¥a 1.20 THE CHRITY ALSO visrrs A SHELTER FOR THE HOMELE CHARITY IN COVENTRY CALLED JESUS CEKtRE EVERYTWO WEEKSTO INTERAcfs, SHARE THE WORD OF GOD AND DISTRIBUTE FOOD ITEMS AND CLOTHING TO THEM Additional infom)ation (optional) You ma choose to include further statements where relevant about.. Achievements against objectives set PaRt 1.41 Performance of fundraisirKJ activiti'es against oty"ectives sel Inveslmerrt Ferfomian against oki@th'vÉs P¥a 1.41 Other

Financial Review Review of the chanty's finanoal position at the end of the penod Statement explaining the policy for holding reserves staling why they are held a1.21 DURING THE YEAR CHARITY REPORTEDA SURPLUS WHICH IS POSSITIVE FOR tTS GOING CONCERN THE CHARFfY's POLICYISTO RESERVE SURPLUS FUNDS TO ENABLE ITTO ACQUIRE A FREEHOLD BUILDING WHICH WILL B£ USED FOR ITS NORMAL CHURCH AcfiviTIES £i90.(x.f) Pwa 1.22 Amount of reserves held Reasons for holding zero reserves Details of furKI materially in deficit Explanab'on of any uncertainties about the charity continuirg as a going concem Para 1 22 p•122 PaTa 1.23 THERE IS NO UNCERTAIMtY CURRENTLY ABOUT THE CHARITY'S GOING CONCERN Additional infonnation {optional) You ma choose to indude further statements where levant aboutr. THE MAIN SOURCESOF FUNDSTOTHE CHARrrY Is BY MEMBERS CONTRIBUTION IN TERMS OF TrrHES ANDOFFERINGS The charity's principal sources of funds (indudiThJ any fujralsing) 1.47 Investment policy and objectives including any social inveslment policy adopted Parn 1.46 A description of the ptinapal risks facing the chanty P••146 Other

structure, Governance and Management Descripb'on of chartty's trusts.. Type of goveming document Iirusi aeed, royal cnarter) Para 1.25 TRUST DEED OR CONSTrruTION ADOPTED 23 DECEMBER 2LK)7 AS AMENDED BY SPECIAL RESOLUTION DATED 17 MARCH 27 TRUST How is the charty constiluted? Para 1.25 Trustee selection meth<xls including details of any conslitutional provisions e_g_ election to post or name of any Ferson or body entttled to appoint one or more Irustees Pata 1 25 APPOINTMENT Additional infomiation loptionall You ma choose to indude further statemerrts where relevant about.. Policies and procedures adopted for the induction and training of trustees p1.51 The chanty's organisational Structure and any wider nerk with which the chatity works PJrn151 Relatsonship wrth any related parties PrAa 1.51 After the coronaviNs pandemic, the Chanty conts.nues to organise some of its meeting online in order to eroage its members and the public Other Online and Telephone Conferen call meeting Reference and Administrative details Charity name Other narne the charity use5 istered charty number Chanty's principal address GENESIS INTERNAnONAL CHRISTIAN CENTRE 1118867 UNIY 1-3 ROWLEY5 GREEN INDUSTRIAL ESTATE ROWLEYS GREEN LANE COVENTRY CV6 6AN

Names of the charity trustees who manage the charity Trustee name oirK¢ Irf any) Mame of per50n1or body) entitled rfan ¢ar JANE ADU 80AHENE MICHAEL ESSOUN PATRICIA KELLY 10 12 13 14 15 16 17 18 19 20 rate trustees - names of the directors at the date the re Director name Name of trusiees holding tide to woperty belonging to the charity Trustse nam¢ Dat•s a¢t•d rf not lor T*hol•

Funds held as custodian trustees on behalf of others Descrioion of the assets held in this capacrty Name and oty'ects of the chartty on whose beha the assets are held and how this falls wilhin Ihe wstodian tharty's obj'ects Details of arrangements for safe custody and segregats'on of such assets from the charity's own assets Additional inforniation (optional) NeS and addfesses of advisers (Optional infomiation} Type of Name Address adviser Name of Chief executive or names of senior staff mombers (Optional infomiationl Exemptions from disclosure Reason for norHli5closure of ke rsonnel details Other o tional infonnation

Declarations The trustees declare that they have approved the trustees, report al>ove. Signed on behalf of the charity's trustees Signaturn(s) Full name(s) Position (eg Seeretary, Chair. etc) -fLvsi ee sevJiEtr 5. 10. 3012

CHARITY COMMISSION FOR ENGiAND AND WALES GENESIS INTERNATIONAL CHRISTIAN CENTRE 1118867 Annual accounts for the riod PerKJ start date èr dalp 0110412022 31103r2023 Section A Statement of financial activities R¢striGted Unrestricted incom¢ EndoThent lunds funds fund5 Prior ytar funds actity Total fund5 IOming resour¢es {Note 3) Ineome ar endvments Irom.. F01 F02 F03 F04 F05 rrthès & 320.833 320.833 256,116 Ch•1¥)¢ trYJYths Oth¢r Total R•source5 expended (Note 6) 100.992 421.825 100,992 421,825 13,438 269,554 4rtLNE on." Costs ¢19079v0kn1V 234,819 234.81g 136,809 Governance costs other resouS èx al & PrDfe55x)n S10 1,500 10,595 46,914 1,500 10.595 246.914 1,590 6.342 144. 41 $11 Total S12 Net incomel(expendilur¢) befor• investmert g#insl{losses) S13 $14 S15 174,910 174,910 124,813 Net gaiTrsllb5%%1 on Ivtrsts7*nts Net incom•l(•xp•nditure Extraordinary items Translers between fvnds other rOgnised gainslllossesl: 174,910 174,910 124,813 S17 her gaingih)sses) S19 Net movemwrtin funds 174.910 174.910 124.813 Reconciliation oylunds." thjnds brwht furw8rd S21 364 149 364.149 539.059 239.336 364.14 Total funds carried

Section B Balance sheet Endowmen¢ Totsl Ihls lunds Totsl last funds Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 FOS {Note 15) (Notr 14) (Note 16) (Note 17) Tot81 fixed assets 23,899 23,899 32.357 32.357 Current assets Stocks (Note 18) Debtows {Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets 750 750 519,597 B10 Creditors: amounts falling due within one year (Note 20) B11 7,515 7,515 8.430 Net current assetsl(liath"lities) B12 511.167 Total assets less current B13 543.524 Creditors: amounts falllng due after one year (Note 20) Provisions for liabilities B14 B15 Total net assets orliath"iit•es Funds of the Charity EndoThTnent funds {Note 27) Restricted incorne funds (Nole 27 Unreslricted funds Revaluation reserve B16 718,439 718.439 543.524 B17 818 B19 718.439 718,439 543.524 rotal funds B21 54 Sned by one or Intstees on behalfof *1 the trustees Date of approval d¢Ymml &gnalure Print Name slto123 12110 23 M ICttE aD CC17a (Excel> 02110r2023

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by • and with ✓ Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by ✓ FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support THE CHARITY IS ABLE TO MEET ITS PUBLIC the conclusion that the charity is a going REQUIREMENTS AS WELL AS REALISING ITS ASSETS concern; AND DISCHARGING ITS LIABILITIES IN THE NORMAL COURSE OF ITS OPERATIONS. IN ORDER WORDS, IT HAS NEITHER INTENTION NOR THE NEED TO LIQUIDATE OR CURTAIL MATERIALLY ITS SCALE OF OPERATION. IT HAS ENOUGH RESOURCES TO CONTINUE IN OPERATION.

Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in


Yes No ~~note { }~~	✓	* -Tick as appropriate
	✓
*Please disclose*	:
*(i) the nature of*	*the change in accounting policy;*
*(ii) the reasons* *provides more r* *and*	*why applying the new accounting policy* *eliable and more relevant information;*
*(iii) the amount of the adjustment for each line affected* *in the current period, each prior period presented and* *the aggregate amount of the adjustment relating to* *periods before those presented, 3.44 FRS 102 SORP.*

1.4 Changes to accounting estimates

No changes to accounting	No changes to accounting	estimates have occurred in the reporting period(3.46 FRS 102 SORP).
Yes No	✓	* -Tick as appropriate
	✓

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No *Please disclose*	✓	* -Tick as appropriate

	:
*(i) the nature of*	*the prior*	*period error;*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*

CC17a (Excel)

06/12/2023

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

----- Start of picture text -----
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
----- End of picture text -----

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.	Yes No N/a
Recognition of income Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs The charity has incurred expenditure on support costs. Volunteer help Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses
	✓
	Yes No N/a
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2.3 EXPENDITURE AND LIABILITIES

These are capitalised if they can be used for more than one year, and cost at least Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. They are valued at cost. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. The charity made no redundancy payments during the reporting period. No material item of deferred income has been included in the accounts. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.	Yes No N/a	Yes No N/a	Yes No N/a
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They are valued at fair value except where they qualify as basic financial instruments.	✓

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 320,833 - - 320,833 256,116 Gift Aid 100,992 - - 100,992 - Legacies - - - - - General grants provided by government/other charities - - - - 13,438 Membership subscriptions and sponsorships which are in substance donations - - - - Donated goods, facilities and services - - - - - Other - - - - 29,747 Total 421,825 - - 421,825 299,301 - - - - - - - - - - Other - - - - - Total - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income - - - - - Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - 194 Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other - - - - - Total - - - - 194 421,825- -421,825 299,495 Other information: Charitable activities: Analysis Donations and legacies: Other trading activities: Income from investments: Separate material item of income: TOTAL INCOME Other:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	320,833	-	-	320,833	256,116
	Gift Aid	100,992	-	-	100,992	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	13,438
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donated goods, facilities and services	-	-	-	-	-
	Other	-	-	-	-	29,747
	Total	421,825	-	-	421,825	299,301

		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	194
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	194

		421,825	-	-	421,825	299,495

All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.


Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
	-	13,438
	-	-
	-	-
	-	-
Total	-	13,438

Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.

Please give details of other forms of government assistance from which the charity has directly benefited.

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont) Note 6 Analysis of expenditure

Note 6 Analysis of expenditure	Analysis of expenditure
Fudraisingagents Operatingcharityshops Advertising, marketing, direct mail and publicity Start up costs incurred in generating new source of future income Rent collection, property repairs and maintenance charges Operating membership schemes and social lotteries Stagingfundraisingevents Database development costs Other trading activities Analysis Portfolio management costs Intellectual property licencing costs Cost of obtaining investment advice Expenditure on raising funds: Incurred seeking legacies Total expenditure on charitable activities Other Total expenditure on raising funds Total Depreciation Separate material item of expense Incurred seeking grants Investment management costs: Incurred seeking donations Expenditure on charitable activities Operating a trading company undertaking non-charitable trading activity Investment administration costs Other information: TOTAL EXPENDITURE Total other expenditure Legal & Professional	Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Incurred seeking donations	234,819	-	-	234,819	173,597
	Incurred seeking legacies	-	-	-	-	-
	Incurred seeking grants
	Operating membership schemes and social lotteries
	Stagingfundraisingevents
	Fudraisingagents
	Operatingcharityshops
	Operating a trading company undertaking non-charitable trading activity
	Advertising, marketing, direct mail and publicity	-	-	-	-	-
	Start up costs incurred in generating new source of future income	-	-	-	-	-
	Database development costs	-	-	-	-	-
	Other trading activities
	Investment management costs:	-	-	-	-
	Portfolio management costs	-	-	-	-	-
	Cost of obtaining investment advice	-	-	-	-	-
	Investment administration costs	-	-	-	-	-
	Intellectual property licencing costs	-	-	-	-	-
	Rent collection, property repairs and maintenance charges	-	-	-	-	-
	Total expenditure on raising funds	234,819	-	-	234,819	173,597

		-	-	-	-	-
		-	-	-	-	-
	Total expenditure on charitable activities	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Depreciation	10,595	-	-	10,595	9,974
	Legal & Professional	1,500	-	-	1,500	1,590
		-	-	-	-	-
	Total other expenditure	12,095	-	-	12,095	11,564

		246,914	-	-	246,914	185,161

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	*Total* *prior year*
	£	£	£	£	£
Activity 1 Activity2

Other
Total
Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

06/12/2023

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	1500	1500


	0	0

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees. 11.1 Staff Costs

Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	101,696	71,250
	10,029	2,171
	7,415	5,216
	-	-
	119,140	78,637

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	True

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999



	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	3	3
	3	3

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.	7,415

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation	n
Freehold land & buildings Computers Equipment £ £ At the beginning of the year - 5,172 Additions - - Revaluations - - Disposals - - Transfers - - At end of the year - 5,172 Basis* SL or RB SL or RB Rate 33% At beginning of the year - 3,832 Disposals - - Depreciation - 1,340 Impairment - - Transfers - - At end of the year - 5,172 Net book value at the beginning of the year - 1,340 Net book value at the end of the year - - 14.4 Impairment 14.3 Net book value 14.2 Depreciation and impairments Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.*	Freehold land & buildings £	Computers Equipment £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	5,172	64,104	36,752	106,028
	-	-	1,137	1,000	2,137
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	5,172	65,241	37,752	108,165
	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
		33%	20%	20%
	-	3,832	40,824	29,014	73,670
	-	-	-	-	-
	-	1,340	6,713	2,543	10,596
	-	-	-	-	-
	-	-	-	-	-
	-	5,172	47,537	31,557	84,266
			23,280 7,738 32,358 17,704 6,195 23,899
	-	1,340	23,280	7,738	32,358
	-	-	17,704	6,195	23,899

14.5 Revaluation If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model. 14.6 Other disclosures (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

This year £	Last year £
-	-
-	-
750.0	-
750.0	-

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
7,515	5,472	-	-
-	-	-	-
-	-	-	-
-	1,476	-	-
-	-	-	-
7,515	6,948	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont

Note 24 Cash at bank and in hand

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other - Paypal Total

This year £	Last year £
-	-
-	-
701,305	514,811
-	4,787
701,305	519,598

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
----- End of picture text -----

Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

*enter "False".*
No trustee expenses have been incurred (True or False)
Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):

TOTAL

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

06/12/2023

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

06/12/2023

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name GENESIS INTERNATIONAL CHRISTIAN CENTRE members of On accounts for the year 31 MARCH 2023 Charity no (if 1118867 ended any) Set out on pages 1-22 OF ANNUAL ACCOUNT (remember to include the page numbers of additional sheets)

Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of [Association International Accountants]. Delete [ ] if not applicable.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention

Basis of independent My examination was carried out in accordance with general Directions examiner’s statement 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 the 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.

IER

March 2023

Independent examiner's statement

In connection with my examination, no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I 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.

Please delete the words in the brackets if they do not apply.

Signed: Date: 02/10/2023 Name: EBENEZER AFRIYIE Relevant professional FCCA (ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS) qualification(s) or body (if any): MAAT (ASSOCIATION OF ACCOUNTING TECHNICIANS)

Address: 17 SHERBOURNE CLOSE DARTFORD DA1 5WQ

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

IER

March 2023

Give here brief details of any items that the examiner wishes to disclose .

IER

March 2023