Registered number 1 125675
Liberty Christian Centre (Hemel Hempstead) Report and Accounts
31 December 2021
## Liberty Christian Centre (Hemel Hempstead)
## Report and accounts Contents
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|Charityinformation|1||
|Trustees' report||2|
|Independent Examiner's report||3|
|Statement of Financial Afairs||4|
|Balance sheet||5|
|Notes to the accounts||6|
Liberty Christian Centre (Hemel Hempstead)
Charity Information
## Trustees
Rev Maurice Addo-Yeboah Rev William Smart Asante Mr Emmanuel Darko Ms Denisia Adum
Secretary Rev. Maurice Addo-Yeboah
Accountants Ephraman & Co Chartered Certified Accountants 4 South Walk West Wickham Kent BR4 9JA
## Registered Charity number
1 125675
## Liberty Christian Centre (Hemel Hempstead) Registered number: 1125675
## Trustees' Report
The trustees present their report and accounts for the year ended 31 December 2021
## Principal activities
The charity's principal activity during the year continued to be the running of a church The preaching of the gospel and advancement of Christian religion, and the alleviation of poverty and helping the weak and vulnerable in society
## Trustees
The following persons served as trustees during the year.
Rev Maurice AddoYeboah Rev. William Smart Asante Mr Emmanuel Darko Ms Denisia Adum
This report was approved by the board on 10 August 2022 and signed on its behalf
Rev Maurice Addo-Yeboah Trustee
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Liberty Christian Centre (Hemel Hempstead)
Independent Examiner's Report
Independent Examiner's report to the trustees of Liberty Christian Centre (Hemel Hempstead)
We report on the Financial Statements for the year ended 31 December 2021 set out on pages 4 to 7
## Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 201 1 (the Charities Act) and that
## Liberty Christian Centre (Hemel Hempstead)
an independent examination is needed
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
## examiner's statement
My examination was carried out in accordance with 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit,
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## Liberty Christian Centre (Hemel Hempstead)
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
1) which gives me reasonable cause to believe that in, any material respect, the requirements
• to keep accounting records in accordance With section 130 of the Charities Act • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
Liberty Christian Centre (Hemel Hempstead) accounts to be reached
Afari E. Barnwell FCCA Ephraman & Co Chartered Certified Accountants, 4 South Walk BR4 9JA 10 August 2022
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## Liberty Christian Centre (Hemel Hempstead)
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||Notes|2021|2020|
|Incoming Resources||55,306|43 293|
|Direct Charitable Expenditure||(32,340)|(30 758)|
|Gross surplus||22,966|12 535|
|Management & Administration||(8 940)|(12 964)|
|Operating surplus/(deficit)|2|14 026|(429)|
|Surplus/(deficit) on ordinary activities||14 026|(429)|
|Surplus/(deficit) for the financial year||14 026|(42
9)|
|Funds brought forward||21 440|21 869|
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Liberty Christian Centre (Hemel Hempstead) Total Funds 35 466 21 440
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|Fixed assets||||||
|Tangible assets|3||5,553||5,353|
|Current assets||||||
|Cash at bank and in hand||30,30||16||
|||8||482||
|Creditors: amounts falling||||||
|due||||||
|within one year|4|(395)||(395)||
|Net current assets|||29,913||16 087|
|Net assets|||35 466||21 440|
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Funds Funds 5 35 466 21 440 Total funds 35 466 21 440
The trustees are satisfied that the charity is entitled to exemption from the requirement to obtain an audit The members have not required the charity to obtain an audit The trustees acknowledge their responsibilities for complying with the requirements of the Charity law with respect to accounting records and the preparation of accounts
Rev. Maurice Addo-Yeboah Chair of Trustees Approved by the board on 10 August 2022
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Liberty Christian Centre (Hemel Hempstead)
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- 1 Accounting policies
## Basis of preparation
The accounts have been prepared under the historical cost convention and In accordance With the Financial Reporting Standard for Smaller Entities (effective January 2015)
Turnover Turnover represents donations and gifts to the church
Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives
Church Equipment 20% reducing balance
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Liberty Christian Centre (Hemel Hempstead) Furniture & Fittings 20% reducing balance
2 Operating surplus 2021 2020
This is stated after charging
Depreciation of owned fixed assets 1 388 1 338
3 Tangible fixed assets
Improveme nt to
Cost At 1 January 202112 722 Additions 1 588 At 31 December 2021 14 310
Depreciation At 1 January 2021 7,369 Charge for the year 1 388 At 31 December 2021 8,757
Net book value At 31 December 2021 5,553 At 31 December 2020 5 353
- 4 Creditors: amounts falling due within one year 2021 2020
Liberty Christian Centre (Hemel Hempstead) Notes to the Accounts for the year ended 31 December 2021 Other creditors 395 395
5 Funds 2021
At 1 January 2021 21 440 Surplus
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|LibertyChristian|LibertyChristian|ChristianCentre (Hemel|||
|---|---|---|---|---|
|Hempstead)|||||
|for the year|14||||
|026|||||
|At 31 December 2021||35 466|||
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Incoming Resources|||||
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Gifts, Donations & Gift Aid|Gifts, Donations & Gift Aid|Gifts, Donations & Gift Aid|55 306|43 293|
|Management & Administration|||||
|Employee costs|||||
|Motor expenses|||173|173|
|Entertaining||||41|
||||173|214|
|Premises costs|||||
|Light and heat||||3,810|
||||2,443|3,810|
|General administrative expenses||General administrative expenses|||
|Telephone and fax|||266|761|
|Transport & Travel|||59|50|
|IT & Software|||1 666|1 981|
|Subscriptions & Affiliations|||96|168|
|Bank charges|||18||
|Insurance|||2,329|1 691|
|Repairs and maintenance||||2,324|
|Depreciation|||1 388|1 338|
|Sundry expenses|||107|232|
||||5,929|8 545|
|Legal and professional costs||Legal and professional costs|||
|Accountancy fees|||395|395|
||||395|395|
||||8 940|12,964|
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Liberty Christian Centre (Hemel
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Liberty Christian Centre (Hemel
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|LibertyChristianCentre (Hemel|||
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|Direct Charitable Expenditure|||
|Ministry Expense|2 480|1 435|
|Rent & Rates and related Exp|28 094|26 423|
|Light, Heat & Water|50||
|Ministry Gifts & Honoraria|800|600|
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|LibertyChristianCentre (Hemel|||
|---|---|---|
|Hempstead)|||
|Evangelism & Missions||2,088|
|Church Welfare|916|212|
||32,340|30,758|
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