ETERNAL LIGHT MINISTRIES INTERNATIONAL CHARITY NO 1126715 REPORT OF TRUSTEES AND STATEMENT OF ACCOUNTS YEAR ENDED 31 MARCH 2021
Pa8e I ETERNAL LIGr MINISTRIES IiYfERNA TIONAL AYP4L'AL REPORT FOR THE YEAR T031 MARCH 2021 TRETSTEES-. Edna Sakyibe Satnuel Fjxnk Minthh Thomas Asamoah Th¢rc must be at k&si 3 trus*es and 4)PDintd by the ¢XiSiiThg lrnstees by a S0]utIon at a spl8[ meeting. PASTOR: Rev Emmanuel Noney CHARITY RECISTRA TION YUMBER.. 1126715 PRIN('IPAL O+FICE CONTACT.. 84 Lavender Avenue Surrey CR4 311H BANKERS.. Ms F.dna WYla INDEPkNDENT EXAMINER: Bar¢lay5 Bank PI.C Wimblcthn Brian Hosier. Chanwed A¢wuntant coNs-riTUTION.. LtLrnul Light Mini$irics Inittthational Slarted mea infonnally during 2007 and the fftjsiees signed Jk'LI(Iraiion of Trust dated 25 (kber 2(107 which 15 now consi¢krLMI ibe Trust Dccd. li wa5 fOrni]Y Te8isicrcd a5 u charily on 14 Novemkr 2008 under charity numb¢r 1126715. THF owEcrs OFTHE CHARITY ARE.. -l-hL advan¢LYneni ol-IhL Chrisiilln faiih in the unl Kingdom oroverseas The )dvanc¥ineni ot.both Rligiou$ and secular educaiion. Th¢ relicf ofsi¢kness and w>v¢rty. ORGANISATION Thi IN51ees arc j£)in¢d by the P&stor 4¢al wÉth theday to day mana$an1 of th¢¢h&rity in ac¢ord8nrc with the objxtives. AC.'TIVI'I'IES.. Prineipal Activities 1'he-frustees principal activities are the supp)rt of Eiernal I,ight Ministrie5 International and support of congregations in the provision of a place fil for worship. The Ministry's location at Mitcham St. Mark Parish is so helpful thal during the Coronavirus Pandemic. the governmenl Risk Assessm¢nt al worship places where done with perfeclion and Lhurch qervices held during the lockdown-e&S for places of worship went on without any problem. The Youth Group The Ministr! is helping the Youth Group in the Ministry with Church activities. During th¢ C.OVID -19 lockdown the Ministry was r¢gularly in tou¢h with youih online. In order to help them with their studie& they were advised io study and kcep away from too much doing things which will noi help them in their education and future lives. P&stor gets in touch with them on conference calls and helps them in Bible diSsIons. Those who need educational help were COnnted by ihose who have knowledge to help them. The youth were always online to listen to the word of G(xl. They were happy to gcl help whfflever the need answers to questions. They were happy when they all mel at the church prcmises 'hen the lockdown was eased for the resurnption of church services.
Womens Group The women fellowship gets in touch with the members on the phone. The Women fellowshtp advised on how to take precautions during the lockdown and to follow the rules and guide lines to prevent thcm from calching the Coronavirui Due to the advice and help from the Women Fellowship none of the members and families lost anyone to the Coronaviru5. Those who could not get to the shops were help by placing whatever they need by their door step and picking Ihem [er, Ihey were preventing close wntacis with them due to the Coronavirus. The Minislry was graleful for their h¢lp and they were all thanked when church service resumed. Page 2 Visitations Due to the COV11 9 ouibr¢ak the Pastor Emmanuel wasn't able to visil the sick at the hospital bui rather prayed wilh Ihc sick on nornial and video calls. He is always on calls to pray with them. He prays with anyone who neals payer& whether he or sh¢ is a member of the Minislry or not. Rev. E. Nortey advised children of single parents. The youth feel free to di*u&s issues with him which is a great help lo thcm. Statement of responsibilities of the trustees Law (IppliLable lo charitics in Engl8nd and Wal¢s requires Ihc tSteeS to prcpare financial slalcments for each financial year which give true and fair view of Ihe chariiy's financial aclivilies during Ihc riCKl and of its financial wisition at the end of the period. In preparing financial statements giving a and fair view the trustees should follow be praclice. Select suitable ac¢ounling polictes and the apply them consistently Observe ihe methcmls and principles in the Charity SORP Make judgements and cslimaies that are reasonable and pnjdent Stat¢ whether applicable UK Accounting Standards and statcments of recommended praclice have bccn followed, subject to any maL¢rial departure5 di%losed and explained in the financial statements Prepa the financial stgiements on the going concern basis unless it is inappropriale to presume that the Charity will cs)ntinue in operalion. The trustees are responsible for keeping proper acwunting rccords ihat disclose with reasonable accuracy at any time the financial w)sition of the charity and endble them to ensure that the financial statements comply with the Charttics Act201 l.Thcv are alsQ responsible for safeguarding the assels of the charity and hence for taking reasonable steps for the prevention and detection of frnud and other iTregularilie5. The trustees are responsible for the maintenance and integrity of the corporate and finanLial informalion included of the charity's website. Legislation in the United Kingdom govcrning the preparation and di&semination of financial statements may differ from legislation in other ju]ctiOns.
RISK ASSESSMENT: Pa8e 3 We have review¢d OLf curMI provision and the strengths and weaknesses of our organizalion and identified opwrtunities PUBLIC BENEFIT: In all our activities we are mindful ofthe legal requirement for charities to Fyovide public tThefiL and have had regard to the guidance published in this connection by the Charity Commission. Financial Impact of COVID-19 The truslees havc monitored income and eXndItUre and have noi had to take measu$ to mitigate the Impacl of COVID-19 on the Ministry's free reserY¢s. Whilst a number of members who are donner5 of the Ministry sloppcd Iheir giving due lo the Lockdown, the additional income from large one([dOnatIonS on the firsi Sunday of service during the lockdown eased for places of worship, as well as a decrease in expenditure ha5 enabled u5 10 remain in healihy financial position within the level of reseTves. ACCOUNTS: These are set out on pagcs 4 and 5 which follow Tithes and OtTerings show a fall due to the pandemic and the forced closure. Some of this was madc up after date. Two years (Yifl Aid was rccovered in the period the Llaim tor thc current year is oulstanding. F.xpen8es were well down as we did not have to pay rent during lockdown. This has resulted in a surplus of £10,824 and total fijnds of £70,579 at the year end which is considered satisfactory. RF.SERVES I'he irustges would like to aLquire a pemaneni meing pla of theirown and will need lo build reserves tor this purpose. In addition rescrves to cover 6 months of¢xFenses ar¢ desirable. Approved by Trustees on 21 November 2021 and signed on their behalf by Edna Sakyibea. F.dna Sakyibea Cbairperson
ETERNAL UGHT MINISTRIES INTERNATJONAL Pabw4 RECEIPTS AND PAYMEiifs ACCOUNT FOR THE YEAR ENDED 31 RCH 2021 UNRESTRICTED RESTRICTED FUND FUND TOTAL 2021 TOTAL 2020 RECEIPTS Tithes and offertngs Gfft Aid tax refund Prayer meets.ng Welfare dues Special Events 18,057 13,658 18,057 13,658 22,232 7,105 1,827 1,180 1.780 770 770 TOTAL RECEIPTS FOR THE PERIOD 770 PAYMENTS Church rent Other rent and utilrties Alowan¢es Equipment Outing Telephone Computer costs Govemance- Examination Sundries IMCGB Subscription TOTAL PAYMENTS FOR THE YEAR 3.038 17.488 3,036 17,488 9,488 17,696 487 487 539 650 650 650 21.661 28,373 ET SURPLUS (DEFICIT) FOR THE YEAR 10.054 770 10.824 5,751 Transfer beeen funds CASH & BANK BALANCES brou9ht forward CASH & 8ANK BALANCES car forward 48 30 755 Approved by Trust$ fx) 21 November 2021 and svJned on their half by E Sakyibea Trustee
ETERNAL UGHT MINISTRIES INTERNATIONAL Page 5 STATEMENT OF ASSETS AMD LIABILrriES FOR THE YEAR ENDEO 31 MARCH 2021 UNRESTRICTED RESTRICTED FUND FUNDS TOTAL 2021 TOTAL 2020 Monetary A88ets- cash etc Bank- Community account Business Pr•mium Petty cash 58.136 12.295 70,431 59.807 14 148 UNRESTRICTED FUND RESTRICTED FUNDS TOTAL 2021 TOTAL 2020 Other Monètary A$86ts Doblor5 Prepayments 4.700 4,700 13,658 NOn-MetarY Assets Musical instrumgnl8 Chair$ 1,250 1,250 1,500 Liabiliti- 411 du• withln one year AccnJal$ 914
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF Page 6 BIBLE STUDY NETWORK CHRISTIAN CENTRE I report on the a¢counts of the Charity for the year ended 31 March 2021 which are Sel out on pages 4 and S. Respècti Responsibifrties of Tntstets and Examiner The charity's trustees are wponsibk for ts preParat)n of tIE accourrts. The thanty's trustses consider that an audit is not required for this ye Section 144 of the Charthes Act 2011 {the A¢ll and that an independent exarninab.on is needed. is my responsibilty to.. Examine the acc(wnts (under Se¢bon 145 of the A£ti.' To follow the procedures laFd chjwn in Ihe Genera Dirnctions given by the Chanty Commts$ion (under Section 145{5llbl of the Act),. and To stsle whether partKul matters have Con to my attenkn.on Basis ¢1 Ind&pendont Examin•r'8 Rèport My examination was carriedout in acc(xdancewfth the General Directions gNen by the Charity CommissK)ners. An examination includÈs a review of the accounting records kept by charty and a cornparison of the accounts presented with those ords_ It also in¢ludes nSideratIon of any unusual rtems or disclosurès in the accounts and seeking explanation$ from you as trustees ¢onceming any such items. The proctdures undertaken do not prowde all the evidence that would be reqUId in an audrt, and consequenlty no opinion is gwen as to whèther the accounts present a Irue and fair. view and the report is limited to those matters set out in my $taten*nt Ixlow. Ind•pend•rrt Examinorf$ Statsm•nt In connection with my examination, no rrratter has come to my attentKJn". which giv•s reas(able cause to believe that in any material respecl the requirements to keep accounting records in accordan wilh Section 130 of the Ad.. and to prepare accounts whh accor¢J with accounting CordS and comply with the accounting requirements of the Act have not been meL or lo which, in my opinKJn. attention shoukl be drn in ordw lo enable a proper understanding of the accounts to be rea¢hed. BRIAN HOSIER Chartered Ac£ountanl 109 D8rwent Road Palmers Green London N13 4QA 4 Decemtrer 2021