Registered number 1125675 Liberty Christian Centre (Hemel Hempstead) Report and Accounts 31 December 2024
Liberty Christian Centre (Hemel Hempstead) Report and aGGounts Contents Page Charity information Trustees, report Independent Examinerfs report Statement of Financial Affairs Balance sheet Notes to the accounts
Liberty Christian Centre (Hemel Hempstead) Charity Information Trustees Rev. Maurice Addo-yeboah Rev. William Smart Asante Mr Emmanuel Darko Ms Denisia Coleman Secretary Rev. Maurice Addo-yeboah Accountants Ephraman & Co Chartered Certified Accountants 4 South Walk West Wickham Kent BR4 9JA Registered Charlty number 1125675
Libety Christian Centre (Hemel Hempstead) Registered number". 1125675 Trustees. Report The trustees present their report and accounts for the year ended 31 December 2024. Principal activities The charity's principal activity during the year Gontinued to be the running of a church. The preaching of the gospel and advancement of Christian religion, and the allleviation of povety and helping the weak and vunerable in society Trustees The following persons served as trustees during the year.. Rev. Maurlce Addo-yeboah Rev. William Smart Asante Mr Emmanuel Darko Ms Denisia Coleman This report was approved by the board on 22 October 2025 and slgned on its behalf. Rev. Maurlce Addo-yeboah Trustee
Liberty Christian Centre (Hemel Hempstead) Independent Examiner's Report Independent Examinerfs report to the trustees of Liberty Christian Centre (Hemel Hempstead) We report on the Financial Statements forthe year ended 31 December 2024 set out on pages 4t07. Res ective res onsibilities 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 2011 (the Charities Act) and that 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 Basls of inde endent 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 reGords 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, 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. Inde endent examinerfs 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 accounts to be reached. Afari E. Banwell FCCA Ephraman & Co Chartered Certified Accountants 4 South Walk BR4 9JA 22 October 2025
Liberty Christian Centre {Hemel Hempstead) Statement of Financial Affairs for the year ended 31 December 2024 Notes 2024 2023 Incoming Resources 63,058 97,417 Direct Charitable Expenditure (48,681) (48,548) Gross surplus 14,377 Management & Administration (9,685) {9,468) Operating surplus 4,692 39,401 Surplus on ordlnary actlvltles 4,692 39,401 Surplus for the financial year 4,692 39,401 Funds brought forward 64,959 25,558 Total Fund$ 69,651 64,959
Liberty Christian Centre (Hemel Hempstead) Balance Sheet as at 31 December 2024 Notes 2024 2023 Fixed assets Tangible assets 5,093 5,258 Current assets Cash at bank and in hand 65,008 60,136 Creditors: amounts falling due within one year (450) (435) Net current assets 64,558 59,701 Net assets 69,651 64,959 Fund5 Funds 69,651 64,959 Total funds 69,651 64,95g The trustees are satisfled that the charity is entitled to exemption from the requirement to obtain an audit. The members have not required the Gharity to obtain an audlt. The trustees acknowledge their responsibilities for complying with the requirements of the Charity law with respect to accountlng records and the preparation of accounts. Rev. Maurice Addo-yeboah Chair of Trustees Approved by the board on 22 October 2025
Liberty Christian Centre (Hemel Hempstead) Notes to the Accounts for the year ended 31 December 2024 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 Ghurch. Depreclation Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. Church Equipment Furniture & Fittings 200/0 reducing balance 20 % reducing balance 2 Operatlng surplus 2024 2023 This is stated after charging: Depreciation of owned fixed assets 1,273 1,315 3 Tanglble fixed assets Equipment & Furniture Cost At 1 January 2024 Additions At 31 December 2024 16,540 1,108 17,648 Depreciation At 1 January 2024 Charge for the year At 31 December 2024 11,282 1,273 12,555 Net book value At 31 December 2024 5,093 At 31 December 2023 5,258 4 Creditors: amounts falling due within one year 2024 2023 other Greditors 450 435
Liberty Christian Centre (Hemel Hempstead) Notes to the Accounts for the year ended 31 December 2024 5 Funds 2024 At 1 January 2024 Surplus for the year 64,959 4,692 At 31 December 2024 69,651
Liberty Christian Centre {Hemel Hempstead) Schedule to Statement of Financial Affairs for the year ended 31 December 2024 2024 2023 Incoming Resources Gifts, Donations & Gift Aid 63,058 97,417 Direct Charitable Expenditure Ministry Expense Rent & Rates and related Exp Ligh( Heat & Water Ministry Gifts & Honoraria Evangelism & Missions Church Welfare other direct costs 2,414 33,569 3,808 3,491 1,630 33,364 5,091 2,930 1,335 2,648 1,550 48,548 2,453 2,946 48,681 Management & Administration General administrative expenses: Telephone and fax Transport & Travel IT & Soare Subscriptions & Affiliatlons Bank charges Insurance Outside Servlces Repairs and maintenance DepreGiation Sundry expenses 503 485 2,016 3,431 376 10 3,180 1,173 16 661 125 160 1,273 879 1,315 1,275 Legal and professional costs., Accountancy fees other legal and professional 450 1,390 1,840 435 435 9,685 9,468