2024-08-31-accounts - Christ International Ministries

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Charity Registration no

1121353

CHRIST INTERNATIONAL MINISTRIES

Annual Accounts

1 Sep 2023 - 31 Aug 2024

Prepared by DTT Consultancy Ltd

CHRIST INTERNATIONAL MINISTRIES

Administrative Information

Financial Statement for the year ended 31 August 2024

Registered Charity Number:	1121353
Minister In Charge	Pastor Peter Afriyie
Board of Trustees	Godwin Anyanwu
	Anderson Enyindaa Woyike
Registered Office:	53 Hunters Hall Road
	Dagenham
	RM10 8HX
Independent Examiner:	Tunji Ogedengbe
	36 Daffodil Close
	Hatfield
	Herts
	AL10 9FF

CHRIST INTERNATIONAL MINISTRIES REGISTERED CHARITY NUMBER: 1121353 For the year ended 31 August 2024

I report on the accounts for the year ended 31st August 2024 set out on pages four to nine. Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is required. The charity's gross income did not exceed £250,000 and I am qualified to undertake the examination.

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 accounts under Section 43 of the 1993 Act
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 43(7)(b) of the 1993 Act); and
to state whether particular matters have come to my attention.

Basis of the 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 statements below. Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the

Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Tunji Ogedengbe 36 Daffodil Close Hatfield Herts AL10 9FF

Date: 10th May 2025

Page 6

CIM	CHRIST INTERNATIONAL MINISTRIES	CHRIST INTERNATIONAL MINISTRIES	CHRIST INTERNATIONAL MINISTRIES		1121353
	Annualaccountsforthe period
	Period start date	1st Sep 23	To	Period end date	31st Aug 24

Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Activities for generating funds S02 Grants S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Grant Expenditure S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total resources expended* *Total incoming resources* *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Prior Year Adjustment Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-	-
		31,142	-	-	31,142	17,345
		-	-	-	-
		-	-	-	-
		-	-	-	-
		-	-	-	-	-
		31,142	-	-	31,142	17,345

		-	-	-	-
		7,813	-	-	7,813	15,202
		-	-	-	-
			-	-	-
		4,990	-	-	4,990
		250	-	-	250
		-	-	-	-
		13,053	-	-	13,053	15,202
		18,089	-	-	18,089	2,143
		-	-	-	-	-
		18,089	-	-	18,089	2,143

		-	-	-	-	-
			-	-	-	-
		18,089	-	-	18,089	2,143
		93,449	-	-	93,449	91,306
		111,538	-	-	111,538	93,449

Page 7

Section B Balance sheet as at 31st August 2024

Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-

-	-	-	-	-
-	-	-	-	-
	-	-	-	-
111,788	-	-	111,788
111,788	-	-	111,788

250	-	-	250

111,538	-	-	111,538

111,538	-	-	111,538

-	-	-	-
-	-	-	-

111,538	-	-	111,538	93,449

111,538			111,538
			-
	-		-
		-	-

111,538	-	-	111,538	93,449
-
Date of approval Print Name Signature
		Anderson EnyindaaWoyike		10/05/2025

Page 8

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 on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act 1993.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:

 if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

Page 9

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND	LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	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.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	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.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

Page 10

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year £ £	This year Last year £ £
Income	31,142	17,345

	-
Total	31,142	17,345

	-
	-
	-
	-
	-
Total	-	-

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

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

Page 11

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Analysis	This year Last year £ £	This year Last year £ £
Travel	-
Building/rent	5,131
Insurance	200
Accountancy/legal	1,501
Office equipment	400
Multimedia	156
Bank charge	141
Website	110
Hospitality	175
Total	7,813

	-

	-
Total	-

		-
	-	-
	-	-
Total	-	-

Welfare	2,680
Conference	220
Donation	2,090
Total	4,990

IndependentExamination	250
Total	250

Page 12

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses

Total amount paid

This year	Last year


£	£

6.2 Fees for examination or audit 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 or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year £	Last year £
	250	-

Page 13

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

9.1 Cost or valuation
Freehold land & buildings Other land & buildings Church Equipment Motor Vechicle Payments on account and assets under construction Total £ £ £ £ £ £ Balance brought forward - - - - - - Additions - Revaluations - - - - - - Disposals - - - - - - Transfers - - - - - - Balance carried forward - - - - - - Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Rate Balance brought forward - - - - - Depreciation charge for year - - - - - Impairment provisions - - - - - - Revaluations - - - - - - Disposals - - - - - - Deffered income - - - - - - Balance carried forward - - - - - - Brought forward - - - - - - Carried forward - - - - - - 9.3 Net book value 9.2 Accumulated depreciation and impairment provisions	Freehold land & buildings £	Other land & buildings £	Church Equipment £	Motor Vechicle £	Payments on account and assets under construction £	Total £
	-	-	-	-	-	-
						-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-		-	-	-
	-	-	-		-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-

	-	-	-	-	-	-
	-	-	-	-	-	-

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* 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 = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

Page 14

CHRIST INTERNATIONAL MINISTRIES

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

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

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 £
	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
Mortgage Trade creditors Amounts due to subsidiary and associated undertakings Deffered income Accruals and deferred income Total	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
		-
	-	-	-	-
	-	-	-	-
		-	-	-
	250
	250	-	-	-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

Page 15