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