2023-02-28-accounts - The Pentecost Church, La Pepiniere, Birmingham

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Contents
Report ofthe Trustees.				......3
Reference and administration	details. .			......3
Names ofthe charity trustees		who manage the charity.		......3
Names and addresses ofadvisers.				......3
Structure, governance and management			..	......3
Description ofthe charity's trusts. .				......3
Objectives and activities				.... .4
Achievements and performance.				......4
Financial review.				......5
Review &Progress.				......5
Reserves Policy..				......5
Declaration				......5
Independent Examiner's Report.				. .6
Respective responsibilities of	trustees		and examiner.	......6
Basis ofindependent examiner's		statement.		.....6
Independent examiner's statement				.....6
Statement ofFinancial Activities.	..........................................			.....7
Balance Sheet. .. ..				.....8
Notes to the Financial Statements		.		9

Trustee name		Office (ifany)
Revd Roger		Chairman
Ndosimau
Rose Kalunga	Nyota	Vice Chairman
Rachael Kifinamene		Secretary
I emvoka
Basali Etondo		Treasurer
Francisco Bwela		Trustee
Esperance Bonina		Trustee

Type ofadviser	Name		Address
Berlins Limited-	Dharmendrasinh	Chavda	1"Floor, 31AGrove Lane, Birmingham,	B219ES
Accountants
	Robby Chana		1"Floor, 31AGrove Lane, Birmingham,	B219ES

Description ofthe charity's	Description ofthe charity's	trusts
Type of governing document		Constitution
dl .er I, r "ii nliunni	I
How the charity is constituted		Association-Member	ofthe Board ofTrustees
Trustee selection methods		The trustees are elected by the members.

						2023	2022
				Restricted
		Unrestricted		income	Endowment		Prior year
Recommended categories by activity		funds		funds	funds	Totalfunds	funds
		6		6	6	f.	6
Incoming resources (Note	3)
Income and endowments	from:
Donations and legacies		77,164		6,500		83,664	66,152
Charitable actlutles
Other trading acthtties
Inurstments			66
Separate material item of income
Other
Total		77	230	6500		83730	66 154
Resources expended (Note	4)
Expenditure on:
Raising funds
Charitable actMtles		62,921				62,921	57,195
Separate material item ofexpense
Other
Tora/		62 921				62 921	57 195
Investment gains/(losses)		14,309		6,500		20,809	8,959
Net gains/(losses) on inurstmsnts
Net income/(expenditure)		14309		6,500		20 809	6959
Extraordinary Items
Transfers between funds
Other recognised gains/(losses):
for the charity's own use
Other gains/(losses)
Net movemenr /n funds		14,309		6,500		20,809	8,959
Reconc/I/at/on offunds:
Total funds brought forward		42 269		17,611		60080	51 121
Total funds carr/ed forwarrf		56,578		24 311		80889	60080

							A~ at 28 Fabr	uary2023
									2023
							Restricted
						Unrestricted	Income	Endowment	Total this	Tot e I	Iest
						funds	funds	funds	year	year
Plead a~sate
Intangible assets
Tenglbl ~ asset ~	(Note			8)		27,904			27,964	24,019
Investments
	Total			fixed asset ~		27,984			27,a84	24 019
0Ul'rant assets
Btocke
Debtors (Nota 10)
Investments
Cash at bank and		ln	hand		(Note 8)	45 308	10 781		58 089	38 251
Total current assets						45,308	10,781		50,08a	38 251
Creditors: amounts			falling		dus
wlthln ons year						3,104					2,190
Nat current	assets/(Nabllltles)					42,144	10,781		52,825	36 061
Total assets less		current			gebgltles	70,108	10,781		80,889	60,080
Creditors: amounts			felling		dua
after ons year (Nota 7)
Provisions for Nsbgltlee
Total nat assets or gabgltlas						70,108	10,781		80 889	80 080
Funds of the Charity
Restricted Income		funds		(Note 9)			26,771		26,771	17,811
Unrestricted funds						54 118			54 118	42	269
				Total funds		54,118	26,771		80,889	60	080

Year E	n	d	ed	28 Feb	ruary 2023		Charity	No 11	2695
Note 2					Accounting policies
2.2 INCOME
Th/s standard 'No" or "N/e".			list ofaccounting policies has been applied by the charity except for those ticked Where a different or sdd/f/onsl policy has been adopted then this is detailed in the
box below.
Recognltlon			ofIncome		These are included in the Statement of Financial Activities	(SoFA)
					when:
					~ the charity becomes entitled to the resources;
					it Is more likely than not that the trustees will receive resources; and	the	Yes	No	N/a
					~ the monetary value can be measured with sufficient	reliability.
					There has been no offsetting ofassets and liabilities, or income and expenses, unless required or permitted by the FRS 102SORP or FRS		Yes	No	N/a
Offsetting					102.
					Grants and donations are only included In the SoFA when		Yes	No	N/a
Grants and		donations			the general income recognition criteria are met (5.10to 5.12FRS102SORP).
					In the case of performance related grants, income must
					only be recognised to the extent that the charity has provided the specified goods or services as entitlement to		Yes	No	N/a
					the grant only occurs when the performance related
					conditions are met (5.16FRS 102SORP).
Legacies					Legacies are Included in the SOFA when receipt is probable, that is, when there has been grant of probate, the		Yes	No	N/a
					executors have established that there are sufficien assets
					in the estate and any conditions attached to the legacy are
					either within the control ofthe charity or have been met.
Government			grants		The charity has received government grants in the reporting period		Yes	No	N/a
					Gift Aid receivable Is included in income when there is a
Tax reclaims			on		valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part ofthat giff		Yes	No	N/a
donations	and			gifts	and is treated as an addition to the same fund as the initial
					donation unless the donor or the terms ofthe appeal have
					specified otherwise.
Contractual Income and performance related grants					This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.		Yes	No	N/a
					Donated goods are measured at fair value (the amount for		Yes	No	N/a
Donated goods					which the asset could be exchanged) unless impractical to
					do so.
					The cost ofany stock ofgoods donated for distribution to
					beneflclades is deemed to be the fair value ofthose gifts at		Yes	No	N/a
					the time oftheir receipt and they are recognised on receipt.
					In the reporting period in which the stocks are distributed,
					they are recognised as an expense st the carrying amount
					ofthe stocks at distribution.
					Donated goods for resale are measured at fair value on
					Initial recognition, which Is the expected proceeds from sale
					less the expected costs ofsale, and recognised in 'Income		Yes	No	N/a

Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a

																		2023	2022
														Restrlrnsd	Inceme
												Unrestricted	funds	funds		Endowment	funds	Total funds	Prior year
						Anal		ls										6	6
Donations	and	Donations			and		Ifls						63,053		6,5X			70,463	57,174
legaclwrt
		Legadas
		General		grants			provided		by
		ovemmentlother					charities						13,211					13411	6,975
		fdembershlp				subscrl p0ons				end
		eponsorstdps				which ere			In
		sttrstancs			donations
		Donated		goods,			fadgges		and
		swvlces
		Other
											Total				6 500				66,149
Charitable	actlvttlest
		Other
											Total
Other trading
actMtles,
		Other
											Total
Income from		Interest	Inconw										67					67
Investments:		Dlvklend		Income
		Rental end			least		income
											Total		67					67
Separate material
Item of Income:
											Total
Other.		Conversion			ofendowment					funds
		inta inconw
		Gain on	dhposal				ofa	lengible			fixed
		asset hekl		for		challhrs		owll		use
											total
TOTALINCOME													77230		65X			63730	66 151

									2023	2023	2022
		Analysis			Unrestricted Restricted Income funds funds		Endowment funds	Total		funds	Prior, r n
Expenditure		Travsl & Subsistence
on		expenses				2,490				2,490	430
charitable		Rent				15,000			15,000		15,140
activities		Repairs 8 Maintenance				6,154				6,154	1,272
		Insurance
		Printing, postage	&
		Stationery				280				280	600
		Training Seminars		&
		Workshops				9,625				9,625	11,864
		Telephone
		Accountancy Fee		(Note
		5)				1,500				1,500	1,500
		Sundry Expenses				16,474			16,474		18,382
		Depreciation				9,321				9,321	8,005
		Bank Charges				83				83	12
		Light and heat				1 995				1 995
		Total expenditure on charitable activities				62,922			62,922		57 195
Note 5		Details		ofcertain		Items ofexpenditure
5.1 Fees for		examination ofthe		accounts
									2023 6		2022f
Independent		examiner's fees							750		750
Assurance	sentces other than audit or independent examination
Tax acMsory		fees
Other fees	(for example: financial			adVce,	consultancy, accountancy		senlces)				750
									1 500		1,500

		Freehold	Other land &	Plant,	Fixtures,	Tota	I
		land 6	buildings	machinery	fittings and
		buildings		and motor	equipment
				vehicles
			f	f	6	6
At the beginning		ofthe year		20,852	23,741	44,	593
Additions				8,371	4,895	13,266
Rewluations
Disposals Transfers '
At end ofthe	year			29,223	28 636	57,859
6.2 Depreciation		and impalrments
				25% RB	25% RB
At beginning	ofthe year			11,005	9,569	20,574
Disposals
Depreciation				4,555	4,767	9,321
Impairment
Transfers'
At end ofthe	year			15,560	14336	29,895
6.3 Net book	value
Net book value at		the beginning		9,847	14,172	24,	019
ofthe year
Net book value at		the end ofthe		13,664	14,300	27,964
year

				Amounts	falling due	within	Amounts	falling due after	falling due after
					one year		more	than	one year
				2023	2022		2023		2022
Accruals	for grants	payable
Bank loans and overdrafts
Trade creditors
Payments	received	on account for contracts or
performance-related		grants
Accruals	and deferred Income			2	190	2 190
Taxation	snd social	security
Other creditors					974
			Total	3,104		2,190

Note	8	Cash at	bank and	In hand
							2023	2022
Short	term cash Investments		(less than	3 months	maturity	date)
Short	term deposits
Cash	at bank and on	hand					56,089	38,251
Other
Tots I							56,089	38,251

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