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 & So￿are
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