Registered number 1127157
The International Deliverance Sanctuary
Report and Financial Statements
31 March 2023
Th• Intornational DelivoranGe Sanctuary Report and accounts Contents Page Charity Infomation Trustees, Report Independent Examinerts Report Sialement of Finanaal Aclivtties Slalement of Financial Position Slalement of Changes in CharltaLI6 FuThJs SLgtemenl of Cash Flows 10 Notes to the FinanGral Stalernents Detailed Statemt of Financial A¢livilies 15 Detailed Income and Expenditure Acc£Junt 16
The International Doliverance Sanctuary Charlty Information Trustee5 Jossica Griffith Grace Fagan Winsome CamFthII Lufi8 Dixon Darren Farquharson (resigned March 2023) Indepèndenl examln•rn Jacksons Chartered kcountanls First Floor, Albion House Albion Street Hull HU1 3TE Bankers HSBC Bank plc 192 Hoe Slreet Walthamstow LorMJon E174QN Registored ofllcé 8 Palamos Road Leyion London E107JF Roglstarod numbor 1127157 GornIng document Constilvlion and rules dated 2 December 21NJ7
The International Deliverance Sanctuary Registered charity number: 1127157 Trustees. Report for tho year ended 31 March 2023 The trustaes present their rewrtand financial foT tha year emled 31 March 2023. Princlpal activitios Thè principal objedives and activities of the charity are.. to advance the Christian faith in accorda ith Statement of Belièts., to provid8 a place of worship: lo relieve sickne55 and financial har<lship and to w(wnote and preserve gd health bylhe prOMSn of funds. gcLxls LY Servi of any kind. indudry thr(yJgh the provisic of counselllng: and to advance educats"¢M. Oblectiv¢s and actlvltlas Wilhin tho UK we have not been 8trJe to carry rAJt all of our planned objectives as these are larg81y dependent on the chaiity findiry a suilable accommodatJn. Our pi[Ine ot objecliv8s ncludes the opening of a day centre for the elderty aThJ to run alongside il a drotkirn cenlre the ycwth of our community. We ntinue lo actively seek to wrchase a suitab18 propety. Our acliwties have been curtalled thls year du8 to Govemment restn"ctions brought In to combat tho COVID pandemic. Wherever tKJssit)]e, we Ie continued lo offer services online and by telephone. We hav8 r8ferred lo Ihe Charity CoTllVni5SN)n's general guidance on pull benefit when reVIr our aims and objectives and in planning our future actrwlies. In paitul8r. the trustees consider how planned ac1ivilies will ¢trIbute to the aims and (A)J'eclNes ty hav6 set. We exist lo serve young people in our community witr•ut disulm1natic. We strNe to promote social welfare through the provision of facilities aimed at improving th8 srKid and PhYsal welbeing of those in our lo¢al community. The Charity provides a safe working envirOrent for visitors. members. vKwkers and volunteers and any serious incid8nls are reported in accordance with our saf8guarding policy. There were inCents during the year end8d 31 March 2023. Activitses durin DurirwJ the year, our activities I1led. visikn.ry and prayng for the $k and housebound,. aThY conducting reviva services overseas. Once again. our fange of 8dNities was limiied because we are still in the presS of findlng a suitstAe property to achieve our ams and objedives. FlnanGlal revlew Prin( I sources of fundin General offerings and tithes from members of the c(ryrggatv)n pYovNJed the main source ol ineome for the charity.
The International Deliverance Sanctuary Registered ¢harlty nurnr: 1127157 Truslees. Report for the year ended 31 March 2023 inancial review The Chority incurred a deficit of £3.766 for the financial ar. At 31 March 20TJ. the Charity held lolal funds of £145,969.. £141.718 of whK vras cash at the ba and in hand. This. in all, is considered to be an apyopriate level of funds to ena8 Charity lo wrsue its objectives. Reservas olic The tru51ees have a forecast of the level of free reserves. (that is. those ftJNls not tied up in fixed asselsl that the Charity will require lo sustsin its day-t(pday oNigations. Whik%t our a¢81 free roserves may prove sufficient. it is the trustees. view that il ts prudent to ensure Ihal there are sufficient free reserves to wovide financial lIebil in the Iw3hl of Ihe Chariws depend8nc8 on grants and donations. Inveslrnenl oli The truslèès have adopled a strong socialy responsible ¥westMl polry for the reservos of the Charity. This pclicy. in tandem wth the need to fr11 our sialul(wy oblvJatw)ns. has the objective tsf inv&sting in such a way that th8 principles of soaally respCrtIb investment are promoted. A further factor is need to ha ready access to our reserves. as thg-temi funding cannot be guaranteed, so for the current pericrfj. we have tsced surFlus fuThJs in a current aC)unL Rlsk mana ement The Iruslees actively review. on a regul basi%. the m8fft)r risks that the Charity faces in maintaining reserves at th& levels stated above. in addilion lo an anrrtl review of the conlrcls over key financlal systems carried wl through an Int31 audit prEss. The truslees have also examined other owational and lsinesS risks whh we face arKI confirm Ihat they have lakeT) Steps to mibgate thg signifafit risks. Structure• govomance and managemenl Governin document The International Delivera8 Sancluary is a chartlatAe Unlert organisalion whKh was set up under a consiiluiion adopled on 2 Decemtrw 2007. It became a registered (th8rity on 11 December 21Y)8. Or anisational slructtjre The Trustees. 8$ Charity Trust8es, are responsible for the managemenl arKY Admnislration of the Church's property and fund5 in accordance with the constiluiion. The trustees agree broad strategy and areas of actiwty for the dHrity. irKluding considoration of the making of gifts and donalK)ns. imiestrnent, reserves and risk management policies and performance. Truslee meetings musl be held at ]&ast four limes a year. Volunfe&rs Volunteers helped m8intsin th8 ¢hurch build9 as as helng t>58 in n88d in the I1 area- all in all. a significant conlributw towdrds the Chaity ftAfill¥ig its goaLs. There were 4 volunteers Ihrwgh(MJt the year vtho aided in the running of the Charity.
The Intemational Deliverance Sanctuary Registered charity number: 1127157 Trustee5' Report for thè year onded 31 March 2023 Recruilmenl and a inlment of trustees Undtsr the requirements of the constitutm the members of the trustee ix)ard are eleded by the members to serv8 8 ped of three years after thch Ihey must be rfrelectgd al the n8Xt Annual General Meets'ng. The Truslee Board seeks lo ensure that the needs of this group are appioprialely reflected through the diversity of the trustee IxKly. To enhance the potential po1 of Twslees, the charity has, through selective advertisiro aThl ne1wng wth voluntary ganIsat)n$ a¢tive in the sector, soughl lo idenlify those wcMJkl be wllirvJ to becLKne memtrErs of Ihe charity ar use their own experierKe to assi51 tho charity. Trustee induction nd ainin Many tnjslees are already famiHar with the practical work of the charlty being acthve members of the church and from being invofv8d in other churches and OT9anisalions. New trvstses ar8 inwied and encouraged lo atte1 a serEs of short iraining sessions lo larniliarise themselves wilh the charity and the context it OPBiales. These cover. the obligations of trustee board- the cyèrational framew)¥k for th8 charity: the Crnt finBncial rx)sition and revenue generatK)n" and fure plans and objecliv6S. Trustees The followng persons served as trustees dwing the yEar.' Jessica Griffrth Grace Fagan Winsome camp11 Lurie Dixon Darren Farquharson (resigned March 2023) Trustees. responslbllltfjes The Trustees are reskx)nsible for keeplng &counliThJ records vthich disd05e with reasonable accuracy Ihe linancial posilion of the Charity and enabte them to ascertain lo ensure that the accounts comply with the Charilies Act 2011 and the of ihe trust deed. They are also resportsible for safeguarding the assets of the Charity arKI hen taking reasonatrAe steps for tha pr6venlion arKf deleclion of fraud and other irregularili8S. The Trustees a responsible fw the mainlen8rKe and integrity of Ihe Charity and financk81 information included the CharlS website as as= al to pr8pare financial statements whth sh)w a tfue and fa¥ ¥. bl in proparing financial statements- li} to select suitable )untIng [K>IleS and aY ihem on a Cr$1$1ènI basis; and {iiy to make lud9emenls and estimates that are pnjdenl arml reasonable.. as well as cl lo keep woper acc(wnting records.
The Intematlonal Deliverance Sanctuary Registered charity number: 1127157 Trustees, Report for the year ended 31 March 2023 Oisclosure of information to independent examiners Each person who was a trustee at the tiwne this report was approv firM5 that.. so far as he is aware. there is no relevant audii snfomiath)n of whKh the ch8ritls irK1ependenl examiner is unaware. and he has taken all the steps that he ought to have takert as a trustee in (Kder lo make himself aware of any relevdnt audit infomiation arKJ to estsblish that the charitys indepermlenl examiner is aware of that infomialion. This report was approved by Ihe board on 20 July2023 sign8d ijn its behalr. Jessica GTiffith Tnjslee
The International Deliverance Sanctuary Independent Examlner's Report to the members of The International Dellverance Sanctuary I report to the trustees on my examtnation Df lh8 am)unts of Ihe 8bDve charity (Ihe Charity) for the year ended 31 Mafch 2023 which are sel out in pages 1 to 16. Rèsponsibilitiès and basis of report As the Charitys Iruslees. you are respoAe f the rKeparation of the acunIS in accordance th8 requirements of the Charities Act 2011 {'the Act.). I report in respect of my examinati(ffi of th8 Charitys ac£ounts carried out under tion 145 of the 2011 Act and rairying out my examinatw)n. I have foloWl all applble Directions given by the Charity Commission under s8Cti(Mi 145ISXb} of the ACL Independent examlner's statement I have completed my examinatw)n. I confirrn Ihat no material matters have come to my attenbon in conneet)n with th8 exarnination which gives me cause to believe that in. any materol respecL . the accounling records re not kept in acwrdance wth se¢iion 130 of the Charities ACL or . the accounts dié not accord with th8 accwnting reId$.. or . the accounts did not comply with the apFAicatle requirements concemng the form and contont ol accounts sel out in Ihe Charities (Accounts and Repts> Regwlations 2008 other than any requirement that the accounts give a Irue and fairf vw is not a matter consider&J as part of an independenl examinatson. I have no Goncer[ and have come across no Qlher matters in connection with the ex8minalion to which attention should be drawn in this report in order io enatAe a proper undeistanding of the acG(wnts lo be reache(J. Mark Jackson (Senior Stalutcry Audilorl for and on behalf of Jacksons Chartered Accountants First Floor. Albion House Albion Street Huu HU1 3TE 20 July 2023
The International Deliverance Sanctuary Statement of Financial Activities for the year ended 31 March 2023
| Notes | 2023 | 2022 | |
|---|---|---|---|
| £ | £ | ||
| Income from charitable activities | 2 | 27,614 | 25,164 |
| Expenditure on charitable activities | (3,201) | (1,700) | |
| Net operating income | 24,413 | 23,464 | |
| Administrative expenses | (28,180) | (27,130) | |
| Operating deficit | ~~(~~3,767~~)~~ | (3,666~~)~~ | |
| Interest receivable | 1 | - | |
| Movement in f unds: Net income/(expenditure) | Movement in f unds: Net income/(expenditure) | (3,766) | (3,666) |
| Reconciliation offunds | |||
| Net movement in funds | (3,766) | (3,666) | |
| Total funds brought forward | 149,735 | 153,401 | |
| Total funds carried forward | 145,969 | 149,735 |
7
The International Deliverance Sanctuary statomont of Financial Position as at 31 March 2023 Notes 2023 2022 Current assets Debtor5 Cash 8t bank 4.671 141.778 4.497 145.718 150,215 Credltors: amounts falllng due within one year (4801 (4801 Not current assèts 149.735 Net assets 145.969 149.735 Capltal and re$grvo9 Ullreslrieted funds 145.969 149,735 Total equlty 145.969 149.735 Jess5CA Griffith Trustee Approved by Ihg board on 20 July 2023
The International Deliverance Sanctuary Statement of Changes in Charitable Funds for the year ended 31 March 2023 This schedule does not p8rt ofthe slatulory accounts Income and Expenditure account Trtal At 1 April 2021 153.401 153.401 Deficit for the financk4 year (3.666) (3.666> At 31 Nlarch 2022 149.735 149.735 At 1 Aprll 2022 149.735 149,735 Deficit for the finanraal JEar {3.766) (3.7661 At 31 March 2023 145.969 145.SWJ
The International Deliverance Sanciuary Statémont of Cash Flows for the year ended 31 March 2023 Ne$ 2023 2022 Operating actlvltles Loss for Ihe financial year (3,7661 13.6661 Adjustments for: Interest receivablè Increase in debtors Increase in creditors {11 11741 (3801 600 {3.4461 Interest recgivod Cash used in Operati aCtI"t[eS 3,446 Nel cash used Cash used in operaling actiyities 13,940) 13.4461 Nat cash us8d {3.446) Cash and cash equivalenls al 1 Apr Cash and cash equivalents al 31 March 145.718 141.778 149.164 145.718 Cash and cash equivalents comprise: Cash al bank 141.778 145,718 10
The International Deliverance Sanctuary Notes to the Financial Statements for the year ended 31 March 2023 1 Summary of significant accounting polici•s Bas1$ of preparatlon The fInarla1 statements have been prepared undgr thg hislori¢al cost ccnvenlion and in accordance with the Statement of ReciMnmend8d PraciKe ISORPI.. Accounb"ng Reporting by Charllles preparing thelr a¢counls in accordance wtth Financial Reporting Staard appli¢ablg In the UK and RepublK of Ireland IFRS 102) issued on 16 July 2014 and the Financial Reporting Standard aptAi¢aNe in Ihe United Kirodom and RepublK of IrelarKI (FRS 102) and Charities Act2011. The charity con5ti1ules a publ ierrt entityas thfined by FRS 102. Incom9 All income is recognised in the Slatement of Financial AclIVrt the Charity has entitment to the funds. il is kK¢able that Ihe incrmne VAI be reiJ. and Ihe amount be measured rdiably. T•ngible flx•d assets Tangibl& fixed assets are measured at cost less accumulatNe deprerAation and any ac¢umulalive impalmi1 loss8s. Depreckotion is provided on all iangiNe red asset5. Other than freehdd lat. Debtors Short term debtrKs are measured at transaction piiee (¥thh is usu8lly the invoice pric8), Ioss any impaimi8nl loss&s for bad and doubtful debts. Loans aThJ olhet fMn¢lal assets are initialty reeognised at iransaction wice inclLwJing any transactk)n cx)sts and subsequently measured at amortlsed cost ¢Jetermined using the effective Kilerest methrml. less any impairment losses for bad and doubtlul debts. Crodltors Short term creditors arg measured al transaction price {which is usualty th8 inviyce Ptice}. Loans and other financial Ik4bililies are initially rec(¥Jniwl al tranwtK?n price n&t of any transacti( costs ar¥J subsequently measured at amMised cost determined usiny the effecb've interest methcxy. raxatlon The charity is exempt from taxation under seclions 521 10 536 of the Incom& Tax Act 2(KJ7 {ITA 20071. Fund accountlng.. rostrlcted and unrnstiYc(ed funds Unrestricted funds can be used in accordance with the (*arilaLle ot4eciNes al Ihe discielion of the trustees. Restricted funds can only be LF5ed for particular reStrted purposes 4Mthin Ihe objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular raslricted purposes. Further exp18nalion of ts nature and rAJrpose of each fund is iThluded in the [te5 to the ffinancial stslem8nts.
The International Deliverance San¢tuary Notes to the Financial Statemonts for the year ended 31 March 2023 Golng concern The accounts have been prepared on Ihe g(ATrJ c(rf)cem b8Si5, thi¢h im[d$ that the Trustees bdieve Ihe Charity will be in (perational existence twelvè monlhs fr the dale of approval Df Ih8s8 accounts. There are no material uneertainbes. Provlsions Provisions11.e. liablliles of uncertaln tirning or amount} are re(wntsed when there 15 an (lIgatiO al the r8FY)rting date as a result of a past event. it is prObae Ihal economic benefit will be transferred to sellle the obligalion a1 th8 amount of the c)1[gaI10n can be esliwnatsd reliably. Penslon$ Contributions to defined contrilyjticffi an$ are exEnsed in the to Ythich they rdate. Government grants The accrual m<KJel IFRS 102 24.5C-Gl was appl*d n tmjucing Ihese accwnts., therefore grants were recognised as either relalir¥J to revenue (over the pericMI in vthith the Charity recognises the related costs for wlwch the grant was wrtended to compensate) or Ing to assets lover the expected useful life of the asset)- 2 Anatysls of Income from charltable acllvltles 2023 2022 Tithes and offerings Gifts, donations and pledges Gift aid 170 22.773 4.671 27,614 320 20.347 4,497 25,164 By geographical market: UK 27.614 25.164 3 Debtors 2023 2022 Prepayments and accrued iome 4,671 4,497 4 Cr•ditors: amounts lalllng due wlthln one year 2023 2022 Aru01$ and deferred inwme 480 480 12
The International Deliverance Sanctuary Notes to the Financial Staternents for the year ended 31 March 2023 5 Funds 2023 2022 At 1 Aprl Nel income for the financial year 149,735 13.7661 153,401 13.6661 Al 31 March 145.969 149.735 Unrestn'cted funds ar8 aVaable for use al the dlscretoon of the truste8s, in er to further the charitls objectives. 6 Analysis of net assets between fundB Unrnstricted funds Restrict funds 2023 2022 Current assets Current liabilities 146.449 1480) 146.4149 1480) 150.215 14801 145,9 145.969 149.735 7 Related party transaclions There following paJThenls made lo trustees durww the 8nCial year. Jessica Griffth Tmsl8e Honoraria 8 Piesentatlon currency The financial statemenls are presented in Sterling, rcMJnded to lh8 rest (£1. 13
The International Deliverance Sancluary Notes to the Financial Staternents for the year ended 31 March 2023 9 Legal fomi of ontlty and country of incoTporatk Inlemalional Deliverance S8rKtuary is an unincorporated chanty and registered th the Charity Commiss for England and Wales. 10 Prlnclpal place of buslnèss The ad¢Jress of the drI5 principa pFace of business and registered offtts VS: 8 Palamos Road Leyton London E10 7JF 14
The International Deliverance Sanctuary Detailed Statèment of Financial Activities also Income and Expenditure Account for th• yoar endad 31 March 2023 2023 2022 Income from charitable actlvllles Tithes and offerings Gifts. donations and FAedges Gift aid 170 22.773 4,671 320 20,347 4,497 25,1fj4 Expenditure on charltable actlvlties Gifts and donations 13,2011 13.2011 -(1.7001 {1.7001 N&t operallng Incomo 23,464 Support costs Governancè cosls {27,1001 11.0801 126.0201 {1.1101 Opèratlng d•flclt {3.7671 (3.666) Interest receivable Movement In funds: Deficit 3.766 3,666 15
The International Deliverance Sanctuary DotaSled Income and Expenditure Account for the year ended 31 March 2023 2023 2022 Incorne from charitable actlvllles Tithes and offerings Gifts, dMalions and pledgos Gift aid 170 22.773 4,671 27.614 320 20,347 4.497 25,164 Expenditure on charltable actlvltlès Gifts and donations 3,201 1.700 Admlnlstratlye expenses Su ort cosls Employee costs.. Trustees. [emurations Premises costs: Rent General MinIStrative oxpenses.. Bank ¢harges 20.991 20,(JJO 109 20 SuppDrl cosls Governance costs Legal and professional costs: Independent examirtatson fees 1,080 1.110 Adminlstralive expenses 28.180 27.130 16