2023-12-31-accounts

Registered number 1125675 Liberty Christian Centre (Hemel Hempstead) Report and Accounts 31 December 2023

Liberty Christian Centre (Hemel Hempstsadl Report and accounts Contents Pa9e Charily Information Trustees. ￿port Independent Exarninerfs rew)rt Slalemenl of Financial Affairs Balan￿ sheet Notes to Ihe accounts

Liberty Christian Centre IHemel Hempstead) Charity Information Truste•s Rev Maurio Addo-yeboah Rev William Smart Asante Mr Emmanuel Darko Ms Oenisia Coleman Secretary Rev Maufice Adéo-yeboah A¢¢ountsnts Ephraman & Co Chartered Certified Actountanls 4 South Walk Wesl Wid(ham Kent BR4 gJA Registered Charity number 1125675

Liberty Chrisiian Centre Iklemèl Hempstead) Rfrgistered number: 1125675 Trustees, Report The Iruslees pre5eni their ￿POrt and accounts for the year ended 31 December 2023. Principal a¢tiwties The eharily s principal activity during Ihe year continued to be Ihe running of a church The preaching of ihe gospel and advancement of Christian religion. and the all￿viab)n of poverty an¢1 helping the weak and vunerable In society Trustees The following person$ 5er¥ed as trustees dunng Ihe year" Rev Maurice Addo-yeboah Rew Williarn Srnart Asante Mr Emmanuel Darko Ms Denisia Coèman Thi$ report was approved by the boar¢ oll 25 Octhr 2024 and signed on its behalf. Rev Maurice Ad¢o-Yeboah Tfuslee

Liberty Christian Centre IHemel Hempstead) Independent Examiner's Report Independent Examiner's report to the trustees of Liberty Christian Centre (Hemel Hempsteadl e report on the Financial Siatefnents for the year ended 31 December 2023 sel out on pages 4t07 Res ective res onsibilities of trustee5 and examinèr The charity'5 trustees are responsible for the preparation of the ￿cOunt$. The charf(y's trustees consi¢Jer that an audit Is not required for this year under section 144 of the Charities Act 2011 Ilhe Charities Acll 8nd that an independent examination Is needed. 11 is my responsibility lo". Examine the accounts under seclion 145 01 the Charrties Act. To follow the procedures laid down in the general Directions given by the Chanly Commission (under section 14515llbl of the Charities Acll, and To slate whether Part￿Ular matters have come to my attentKJn Basis of inde endent examiner's statement My examinalw)n was carned out in accordance with general Directions given by the Charity Cofnmission An examination includes a review ol the accounting records kept by the charity and a compar1son ol the accounts presented with those record5. It a150 includes consideration ol any unusual Items or disclosures in the accounts, and seeking expLAnations from the trustees concerning any such matters. The prO￿dureS undertaken do not provide all the evidence that would be required in an audrt. and consequently no opinion Is given as lo whether Ihe a¢¢ounts present a 'lrue and fairf wew and the report Is limrted to those matters Set Dul In the slalemenl below Inde endent examiner's statement In connection with my examination. no matter has come to my attention". 11 which gives me reasonable cause lo believe that in. any material Tespecl, the requirements lo keep accounting records In accordance wrth section 130 01 the Charities Act., lo prepare accounts which accord with the accounting records and comply with the accounling requirements of the CharilEs Act have not been met, or 21 to which. in my opinKJn. attention should be drawn In older lo enable a proper understanding of Ihe accounts lo be reached. Alari E Banwell FCCA Ephraman & Co Chartered Certrfied Accounlanls 4 South Walk 8R4 9JA 25 October 2024

Liberty Christian Cenlre IHemel Hempstead) Statement of Financial Affairs for the year ended 31 D袕mb&r 2023 Notes 2023 2022 IncomSng Resources 97,417 43.361 Direct charitab￿ Expend1tu 148.5481 147 4591 Gross surpluslld¢fi¢ltl 14.0981 Managernenl & Administratic 19.4681 15,8101 Operdting surplu$lldeficitl 39,401 19.W81 Surplu51ldefi¢itl on ordlnary act5vities 39.401 19.9081 Surplu$lldelicitl for the financial year 39,401 19,9081 Funtts brought fO￿ard 25,558 35.466 Total Fund$ 64.959 25 558

Liberty Christian Centre IHemel Hgmpstead) Balance Sheet as at 31 December 2023 Notes 2023 2022 Flxed assets Tangible assets 5,258 4,842 Current assets Cash ai ty8nk an(J in hand 60.136 21,141 ¢￿dItOrs. amounts lalling due within one year 14351 14251 Net ¢urrent a5SelS 59.701 20.716 Net assets 64 959 25,558 Funds Funds 64.959 25.558 Total funds 64.959 25,558 The trustees are satisfied that the chanty is enli11￿ lo exemptson from the reqUi￿n￿nt to obtain an auéil The members have not requ11ed Ihe cttanly to obtain an audil The trustees athn0W￿ge their responsibilrties for (x)mplying wrth the requirements of the Charity law with respect to accounting recorés and Ihe p￿parat￿)ll of accounts. Rev Maurice Addo-yeboah Chair of Trustees Approved by the board on 25 Oclober 2024

Liberty Christian Centr* IHèmo1 Hempstead) Notes to the Accounts for the yèar ondèd 31 December 2023 Accounting policies Basis of preparntion The awounls have been greparecl under the histoncal cost convenlKJn and In accordan￿ wth the Financial Reporting Siandariy for Smaller Entities ieffethe Jafiuary 20151. Tumover Turnover represents donath)ns and gift5 to the church. Deprecialion Depreciabon ha5 been provN1ed at the lollowing tate$ in order to ￿te off the as5et5 over their estimated useful live5 Churth Equipment Fumiture & Fittings 20% re(luung balan 2Q% reducang balance 2 Operating $urplu8 2023 2022 This 15 Staled after charging Depreciation of owned fixed assets 1.315 1,210 3 Tangible fixed assets Equipment & Fum0￿￿e C05t Al 1 Janu8ry 2023 AddttlOn5 14,809 1.731 Al 31 DeceTnber 2ff23 16.540 Depreciation At 1 January 2023 Charge fof the year At 31 December 2023 9.￿7 1.315 11.282 Net book value Al 31 Decernber 2023 5.258 Al 31 December 2022 4.842 4 c￿ditors.. amounts falling due within one year 2023 2022 Other creditors 435 425

Liberty Christian C¥ntr& {Homo1 Hempstoadl Notes to the Accounts for thè yèar anded 31 December 2023 5 Funds 2023 At 1 January 2023 Surplus for Ihe year 25,558 39.401 Ai 31 December 2023 64.959

Liberty Christian Cantre IHem•l Hempstead) Schedule to Ststement of Financial Affairs for the year ended 31 Decembtrr 2023 2023 2022 Incoming Resources Grfts. Donations & Gift Ak 97,417 43,361 Direct charitable Expenditure Ministry Expense Reni & Raies and related Exp Lighl Heal & Weier Ministry Gifts & Horioraria Evangelism 8 Missions Church Welfare Other dired c05t5 1,630 33.364 5.091 2,930 1.335 2648 1 550 2,578 27 9)9 2.690 7534 1.880 2.768 2.100 47.459 48.548 Management & Adminlstration Etnpioyee cos15 Motor expenses 59 General administrative expenses Telephone and lax Transport & Travel 1T & Software Sub$¢nptions & AffiliaDons Bank charges Insuran Outside SeTrice5 Dep￿CIation Sundry expenses 438 120 1.567 2,016 3.431 376 10 10 579 125 1.315 1275 9.033 1,210 1.218 5.326 Legal and professional cos Accountancy fees 435 435 425 5810