Charity nuRnber: 1121713
Company number: 5959715
TRINITY BAPTIST ORPHANAGE
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
Michael Foley & Co
Chartered Certified Accountants
20 Rosslyn Crescent
I,uton
Bedfordshire
LU3 2AU

TRINITY BAPTIST ORPHANAGE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022
Contents
Legal and Administrative d¢tails
Report of the Trustees
Independent Examiner's R¢port
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-11

TRINITY BAPTIST ORPHANAGE
LEGAL AIYD ADMINISTRATIVE INFORMATION
COMPANY NUMBER: 5959715
CHAIUTY NUMBER: 1121713
DIRECTORS I TRUSTEES
Pastor Kingsl¢y Appiagyei
Pastor Kweku Amosah
Pastor Cynthia Appiagyei
Pastor Stephen Asibuo
Alex Appiah
SECRETARY
Pastor Stephen Asibuo
REGISTERED OFFICE:
2 Thornlaw Road
Wesl Norwood
London
SE27 OSA
ACCOUIYTANTS:
Michael Foley & Co
Chartered Certified Account&nls
20 Rosslyn Crescent
Luton
Rcdford5hire
LU3 2AU
BANKERS..
B&rclays Bank Plc.
West Norwood Branch
London
SE27 9DW

TRINITY BAPTIST ORPHANAGE
REPORT OF THE TRUSTEES
YEAR ENDED 31 OCTOBEI R 2023
Th¢ Trustees present their annual report together with the financial statemet)ts of the Charity for
the year ended 31 Oetober 2023. Trinity Baptist Orphanage is a company limited by guarantee
and a registered charity governed by its memorandum and articles of association. Charity number..
1121713. Company number.. 5959715.
REFERENCE AND ADLIIINISTRATIVE DETAILS
Reference and administrdtive details are shown in the schedule of trusteesldirectors of the charity
and profesgional advisors on page l of the financial statements.
THE TRUSTEES
The trustees who served the charity during the period were as follows..
Pastor Kingsley Appiagy¢i
Pastor Kweku Amosah
Pastor Cynthia Appiagyei
Pastor Steph¢n Asibuo
Alex Appiah
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is also a company limitcd by guarant¢¢. The trustees also act as directors of the
company under the leadership of a chairperson.
ORIECTIVES AND ACTIVITIES FOR PUBLIC BENEFrr
The Charity is governed by a constitution..
The main objeciive of the Charity is the advancement of education and preservation of good
health Ghana in particular but not exclusively by=
l. The construction and Maint¢nart￿ of an orphanage
2. The construction and maintenance of other facilities including classrooms
blocks, Jnedical centres and library resource centres
3. Th¢ construction of a ConfcrcncelTraining Centre for the benefit of the publi¢.
We have considered the Commission's guidance on public benefiL and we believe that the above
thre¢ objectives satisfy the public benefit criteria.

TRll¥lTY BAPTIST ORPHANAGE
FINANCIAL INFORMAI'ION
Th¢ charity's incoming r¢sources were mainly from donations by the Trinity Baptist Church in
London as well as individual members of the church and well-wishers. All funds are unrestricted.
Total incoming resources in the year was £45,525 and net outgoing resources amounted to
£7,416 and this deducted from ihe nel incoming resource5 brought forward of £233,701 wi(h the
resultant net incoming r¢sourc¢s of £226,285 being carried forward towards future activities of
the charitable company.
Th¢ trustces consider the financial positlon of the charitable company to be saiisfactory.
RESERVES POLICY
The trustees do not currently have a reserve policy but will review thc situation when it has become
neccssary.
IUSK MANAGEMENT
The Orphanage operates in Ghana and background checks are carried out on persons employed to
manag¢ it.
PLANS FOR THE FUTURE
The Charity has made a reasonable headway towards achieving the objectives a5 Outlined above
but more is still need¢d to be done in fully realising the obj¢¢tives as outlined above.
It is interesting to note that some local Ghanaian establishments are now teaming up with
Trinity Baptist Orphanage towards achieving the wider goals as stated aix)ve.
STATEMENf OF DIRECTORS AND TRUSTEES RESPONSIBILITES
The Charities Act and Companies Act requirethe Board of Trusteesto prepare financial statements
for ea¢h financial year, which 8iYc 4 tru¢ and fair vi¢w of th¢ 5tait of aff&ir5 of thc Iliatithblc
company as al the balance sheet date and of its incoming resources and application of resources,
in¢luding income and expenditure. for ihe financial year.
In preparing thos¢ financial statements, the Board is required to:_
Select suitable accounting policies and then apply them consistently-
Make judgements and estimates that are reasonable and prudent-
Prepare the financial statements on the going ¢oncem basis unless it is
inappropriate to presume that the company will continue in operntion.
The trustees are responsible for kecping proper accounting records which disclose with reasonable
accuracy at any time the financial positioii of the organisation to ensure that the financial
statements comply with the Companies Act 2006.

TRINITY BApfIsT ORPHANAGE
Th¢ Trustees are also resw)nsible for safeguarding the assets of the organisation and for taking
reasonablc steps for ihe prevention and deiection of fraud and other irregulariiies.
e rew)rt was approved by the tn￿te¢S on 15 July 2024 and signed on their behalf by:
Pastor
u Amosah.
Dire¢tor/Trustee

REPORT OF THE INDEPENDENT EL4MINER TO THE TRUSTEES ON THE
UNAUDITED ACCOUNTS OF TRINITY BAPTIST ORPHANAGE FOR THE YEAR
ENDED 31 OCTOBER 2023
We report on the accounts of the charitable company for the year ended 31 October 2023 which are set out on
pages6to 11.
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 a¢counts. l-he trustees consider that an audit is not required for this year under section
144(2) of the Charities Aci 2011 (the 2011 Act) and that an independent exatnination is needed. Having
satisfied ourselves that the charity is nol subject to an audit under ¢ompany law and is eligible for
independent examination. it is our ￿SponSIbl1]ty to..
examine the accounts under s¢¢tion 145 of the 2011 A¢t.
lo follow the procedures laid down in the general Direetions given by the Charity
Commission (under section 145{5)(b) of the 2011 Act. and
to stale whether particular marters have come to our attention.
Basis of independent examiner's statetnent
Our examination was carried out in accordance with general Directions givcn by the Charity Comtnission.
An examination includes a review of the accountiiig records kept by the charity and a comparison of the
accounts prescnted with those records. It also includes consideration of any unusual iletns or disclosures in
the acLounts and secking explanatioiis from you as Iru%lees Goii¢erning any such mailers. The procedures
uiidcrtaken do nol provide all the evidence tha( would be required in an audit, and Lonseqliently no opinion
is given as lo whether the accounts present a 'ttrue and flir view" and the report is limit¢d to those matters
set out in the siatement below.
Independent examiner's stalement
In connection with our examination, no m&tt¢r has come to our attention..
which gives us reasonable cause to believe that. in any material respect. the requirements..
to keep accounting r￿OrdS in accordance with section 386 of the Comp￿leS Act
2006; and
lo prepare accounls which accord with the accounting records, 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.. Accounling
and Reporting by Charities SORP (FRS102)
have not been met. or
to which, in our opinion. attention should be drawn in order to ¢nable a proper
understanding of the a¢counts to be reached.
Michael Foley & Co
Chartered Certified Acwuntants
20 Rosslyn Crescent
Luton
Bedfordshire
LU3 2AU
D4t¢: 15.07.2024

TRINITY BAPTIST ORPHANAGE
STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 OCTOBER 2023
Notes
Unrestricted Restricted
Funds
Funds
2023
Total
2022
Total
Incomillg resources
Incoming resour¢eslrom charildble artivilies
Voluntary in¢ome
Total incoming resour¢es
W. 25.
Resources expended
Charllable activities.,
Charitsble activities
of Orphanage
51,771
51,771
25,006
GovernAnc¢'.
85
Total resour¢¢s expended 5
Net incoming (outgoing) resouree$
(7,416)
(7,416)
5.185
Total funds brought forward
233 701
70
Total funds egrried fonv*rd

TRINITY BAPTIST ORPHANAGE
BALANCE SHEET AS AT 31 OCTOBER 2023
2023
2022
Notes
Fixed assets
Tangible
215,020
221,102
Current assets
Debtors
Bank Accounts
12,435
13,449
Cr¢ditor5'. amounts falling due
Within one year
850
Iyet current liabilities
T(Jtal Assets less eurrent liabilities
226 285
233 701
Funds
Unrestricted funds
For the financial year ended 31 October 2023 the company was entitled to exemption from
audit under section 477 Companies Act 2006. No member of the company has deposited
a notice, pursuanl to seclion 47(), requiring an audit of these financial statements under
the requirements of the Companies Act 2006. How¢ver, in accordance with section 145
of the Charities Act 2011, the accounts have been examined by an Independent Examiner
whose r¢port appears on page 5.
The directors acknowledge their responsibilities for ensuring that the Company keeps
accounting records which Comply with seclion 386 of the Act and for preparing financial
statements which give a truc and fair vi¢w of th¢ state of affiiirs of thc company as at the
end of ils financial year, and of its net incorning resources for the financial year in
accordance with seclions 394 and 395 and which oiherwise cornply with the requirements
of the Companies Act 2006 relating to wcounts, so lar as applicable to the company.
The financial ststements have been prepared in accordance with the spccial provisions
r¢lating to small compani¢s within Part 15 of lh¢ Cotnpanies Act 2006 and with the
Financial Reporting Standard for Smaller Entiti¢s (effective January 2015).
Approved by board of trustees on 15 July 2024 and signed on their behalf by:
Pastor
eku Amosah
Directorrrrnstee
Alex Appiah
Directorrrrustee

TRllYITY BAPTIST ORPHANAGE
NOTES TO THE FINANCIAL STATEMEwrs
YEAR ENDED 31 OCTOBER 2023
l Accountillg Policies
a) Aeeounting eonvention
The financial statements are Prepared under the historical cost C4)nvention and in accordanee with
Ihe Financial Reporting Standard for Smaller Entities (effective January 2015). the Companies
Act 2006 and the requÈrements of the Statcttkent of Recommendcd Pra¢ti¢e, Accounting and
Reporting issued by Ihe Chariry Commissioners for England & Wales (rcviscd Jun¢ 2008 (Thc
SORP).
b) Depreciation policy
Provision for depreciation of fixed assets held for use by the charity is made at annual rates
calculated to spread the cost (less anticipated ￿$]dual disposal value) of each assct evenly over its
expected useful life on the straight-line basis. The depreciation rdtes are as follows=
Land and building
2/ts
Furniture. fittings & equipment
Computer equipment
30Yo
¢) Donations and grants
Income from donations and grants. including capital grants if any. is included in incoming
resources when these are receivable, except as follows..
When donors specify that donations and grants given to the charity must be used
in fuhbre accounting periods. the ineome is deferred until those periods.
When donors impose conditions, which have to be fulfilled befor¢ thc charity
becomes entitled lo use such income, the income is deferred and not included ift
incoming resources until the pre-conditions for use have been met.
When donors specify that donations and g[an￿ including capitsl grants. arc for particular
restricted purpose% which do nirt amount to pre-conditions regarding entitlemenu this income is
included iyj in¢oming resources of restricted funds when receivable. FOT the year in question no
such income was receiv¢d by the charity.
d) Income
Income is accounted for on accruals basis. For th¢ year the Charity's in¢ome is mainly from
donations.
e) Foreign curreneies
Monetary &ssets and liabilities denominated in foreign ¢urrencie5 are translated into sterling at
rates of exchange rnling at the balance sheet dat¢.
Transa¢tions in foreign ¢urrencies are trdnslated into Sterling at the rdte ruling on the date of the
transaction. Exchange gains and losses ar¢ recognised in the Statement of Financial Activities.

TRINITY BAPTIST ORPHANAGE NOTES TO THE
FTNANCIAL STATIMENTS
Cont'd
YEAR ETr4DED 31 OCTOBER 2023
Resouree8 expended
Expenditure is reeognised on an a¢¢rual basis as a liability is incurred. Expendilure includes VAT
as the Charity is not registered for VAT and therefore is reported as part of the expenditure to
which it relates.
Charitable exp¢nditur¢ comprises those costs incurred by the Charity in the delivery of
its charitable activities of an orphanage and school for children. It includes both costs
that can be allocated dire¢tly to such activities and those costs of an indirect nature
necesgary to support them.
Governan¢e Costs include those costs associated with meetin8 th¢ constitutional and
stAtutory requirements of the Charity and include ac¢ountattcy fees and ¢osts linked to
the strategic management ot'the Charity,
All Costs are allocated between the ¢xpenditure categories of the SOFA on a basis
designed to reflect the use of the resource. Costs rclaling to a particular a¢livity are
allocated di￿¢t]Y. others are apportioned on an appropriate basis e.g. lime based and
usage.
3 Taxation
There is no liability to any UK Tax arising neither from the r¢sults nor from any a¢tivity of the
Charity.
4 Fixed asgèts for use by (he charity
Lxnd and
Building
Furniture and
Equipment
Total
At cost
At 01 November 2022
Additions in year
At 31 October 2023
304.123
12,S37
316,960
Depreciation
At 01 November 2022
Charged in th¢ year
At 31 October 2023
Net book value
83,021
12,837
95.858
At 31 October 2023
21
At 31 Octob¢r 2022
22
There are only unrestrictsd funds so fixed assets belong to the unrestricted funds.

TRINITY BAPTIST ORPHANAGE NOTES TO THE
FINANCIAL STATEMENTS
Cont'd
YEAR ENDED 31 OCTOBER 2023
5 Resourees expended
Resources expended have b¢¢n apportioned or allocated on the basis which th¢ trustees considered
to be equitable between charitable activities and governance. The r¢suliant apportioned figures
ar¢ a5 follows..
Charitable
Activities
Tolal
Goverllance
2022
Donations
Accountancy
Legal and Professional
Bank charges
Data Protection
Postage
Depreciation of fixed assets..
Land & Building
Furniture, Fittings & Equipment
45,539
1,100
70
45,539
18,764
850
1,100
70
113
40
150
150
6,082
6,082
6.082
Donations were not ¢x¢lusively in cash forthe upkeep of the children in the orphan&g¢ and school.
They also included material donations in th¢ forni of books, school unifornis, school furniture,
games equipmenL materials for repairs and office supplies. For this year they also included costs
of building work including compound work and computer equipment cost.
6 Staff costs aud numbers
2023
2022
Salaries and wages
There were no salary payments in the United Kingdom for both 2023 and 2022. No trustee was paid
remuneration or reimbursed expenses.
7 Net incoming resour￿ for the year:
2023
2022
This is stated after charging
Depreciation of tangible assets
6.082
6,082
8 Other debtors
io

TRNITITY BAPTIST ORPHANGE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 OCTOBER 2023
¢oDt'd
2023
2022
Creditors: amounts falling due within the year
A¢¢ruals
io
Moveffjent in Fund- unrestricted
At I Iyovember
2022
Outgoing
Resour¢es
At 31 October
2023
Resourees
Unrestricted 2￿￿1.
52