Annual Report and Financial Statements for the Year Ended 31 March 2021
## Voice of Deliverance Full Gospel Church of God
Charity registration number: 1127265
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 16|
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Reference and Administrative Details**
**Trustees** Pastor Roger Ancrasamy Mrs Judith Shaw Mr Jean Marc Chevery Mr Gassen Sornum **Principal Office** 15 Hazel Way Crawley Down West Sussex RH10 4JS **Charity Registration** 1127265 **Number Independent Examiner** Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF **Bankers** Barclays Bank PLC 90/92 High Street Crawley RH10 1BP
Page 1
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Trustees' Report**
The Trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2021.
## **Structure, governance and management**
## _**Nature of governing document**_
Voice of Deliverance Full Gospel Church of God is a registered charity, number 1127265, and is constituted under a Trust deed.
## _**Risk Management**_
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
## **Objectives and activities**
## _**Objects and aims**_
The principal object of the charity is the advancement of the Christian faith.
## _**Public benefit**_
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
## _**Review of activitites**_
As a Christian church, we have a mission to share the gospel of our Lord Jesus Christ with everyone. The good news is that God has sent his son Jesus Christ into the world so that anyone who believes in him shall not perish but have everlasting life. Those who have believed in the good news of Jesus Christ are being well looked after. We see to it that they are growing in the knowledge of their Lord Jesus Christ. For those who need a helping hand, we are always there. The church members assist those who are in need and care for each other. We have a food bank and we distribute the food according to the individual’s needs. We provide advice and counseling to those who cannot read and write.
## _**TO REACH THE GOAL OF OUR MISSION**_
As Christians, we should be aware that there is a war going on in the spiritual world concerning the souls of men. God has given mighty weapons, one of which is intercessory prayer. When this is done in one accord and in a spirit of love it is dynamic in its working. (Acts 1:14 - Acts 12:5-7).
Pastor Roger has baptized many new believers into the Kingdom of God, after they had heard the Word and believed in Jesus Christ.
Page 2
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Trustees' Report**
During the past year of Covid 19 lockdown restrictions the church held all services online. All of these were all well viewed and supported. But we aim to revert back to all the church’s previous service routines as soon as possible as follows:
Weekly Sunday services are held between 10.30am – 1pm and are now live streamed on social media Facebook. Also, twice a month during the services the church holds a Sunday School for the children.
We serve food after our Sunday meetings twice a month and serve tea and coffee on alternate Sundays so that we can enjoy fellowship together.
Once out of lockdown the church will once again hold early evening Sunday services in the Bewbush Centre Crawley. This meeting follows the LVD Langley Green Crawley Sunday morning service.
The LVD Morden Sunday afternoon services are to continue in the main Morden Baptist church to accommodate the increasing numbers.
We will return to having a weekly prayer meeting every Thursday night from 6.30 to 8 pm.
The church will also reinstate the early morning prayer meetings twice a week from 6am - 7am.
On Monday mornings there will be an intercessors prayer meeting from 10am -12am.
All of our house group meetings have been put on hold since Covid 19 lockdown started but we plan to continue them all when safe to do so around Crawley, East Grinstead, Horsham and Redhill and also sometimes in Croydon - these were all fruitful with many new converts attending. In biblical times they had similar house meetings.
The women’s ministry meetings led by Pastor Josiane which were held in Langley Green on Tuesday mornings and in the Bewbush Centre on Friday mornings are being transmitted on Facebook. Both these meetings will start again by the power of The Holy Spirit as soon as we come out of lockdown.
We will also have youth meetings again as we believe that a teenager well grounded in the word of God will be a blessing wherever he goes. We have wonderful testimonies of how God has graced these teenagers and how they are prospering in life.
We plan to also return to having two monthly outreaches in Crawley town and in Bewbush and plan to have another in Croydon town centre. All of these will have worship, preaching and healing.
At the beginning of April 2014, the Lord gracefully opened the door for us to take the lease of St Leonard’s Church Langley Green which had become available due to the poor condition of the church building and the cost involved in putting it right. Our church took on the lease including hiring out St Leonard’s Hall which we had been renting for the previous six years. Since holding our services in the bigger premises the congregation has continued to expand and the church is almost full.
Page 3
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Trustees' Report**
In February 2013, Pastor Roger launched our bible training school. The purpose of the school is to prepare men and women to serve the Lord and this will start once again as soon as possible.
The DVD and CD ministry will bring the good news of Jesus Christ into homes.
We plan to open more churches in the future. We have an assignment from Almighty God to bring as many souls as possible into his Kingdom and we rely wholly on the anointing of his Spirit to carry out this ministry (Philippians 4:13). We have the strength for all things in Christ who empowers us.
## _**OUR MISSION ABROAD**_
The Voice of Deliverance Church UK orphanage in Madagascar, has been registered in the Full Gospel Church of God’s Voice of Deliverance name. We are supporting the orphanage financially with our mission outreach and members of the LVD UK church are sponsoring 16 children who live in the orphanage.
## **Financial review**
Income for the year was £94,464 (2020 - £93,275) and expenditure £48,014 (2020 - £65,688). The surplus of £46,450 (2020 - £28,135) is added to funds brought forward and amounts to £159,170 (2020 - £112,720) at the year end.
## _**Policy on reserves**_
The trustees aim to meet the needs of the church by retaining funds sufficient for at least two months operations. At present reserves are well above this figure.
## **Going concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Page 4
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Trustees' Report**
## **Statement of Trustees' Responsibilities**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the Trustees of the charity on 4 September 2021 and signed on its behalf by:
......................................... Pastor Roger Ancrasamy Trustee
Page 5
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Independent Examiner's Report to the Trustees of Voice of Deliverance Full Gospel Church of God**
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 7 to 16.
## **Respective responsibilities of Trustees and examiner**
As the charity’s Trustees of Voice of Deliverance Full Gospel Church of God you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Voice of Deliverance Full Gospel Church of God's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of Voice of Deliverance Full Gospel Church of God as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
4 September 2021
Page 6
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Statement of Financial Activities for the Year Ended 31 March 2021**
|**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
2
83,772
Other trading activities
3
-
Investment income
4
-
Total income
83,772
**Expenditure on:**
Charitable activities
5
44,049
Total expenditure
44,049
Net income
39,723
Net movement in funds
39,723
**Reconciliation of funds**
Total funds brought
forward
85,963
Total funds carried
forward
11
125,686|**Restricted**
**funds**
**£**
10,670
-
22
10,692
3,965
3,965
6,727
6,727
26,757
33,484|**Total**
**2021**
**£**
94,442
-
22
94,464
48,014
48,014
46,450
46,450
112,720
159,170|**Total**
**2020**
**£**
93,275
635
80|
|---|---|---|---|
||||93,990|
||||65,855|
||||65,855|
||||28,135|
||||28,135
84,585|
||||112,720|
The notes on pages 9 to 16 form an integral part of these financial statements. Page 7
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **(Registration number: 1127265) Balance Sheet as at 31 March 2021**
|**Note**
**Fixed assets**
Tangible assets
8
**Current assets**
Debtors
9
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
10
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
11|**2021**
**£**
957
18,330
140,483
158,813
(600)
158,213
159,170
33,484
125,686
159,170|**2020**
**£**
2,308
27,098
83,914|
|---|---|---|
|||111,012
(600)|
|||110,412|
|||112,720|
|||26,757
85,963|
|||112,720|
The financial statements on pages 7 to 16 were approved by the Trustees, and authorised for issue on 4 September 2021 and signed on their behalf by:
......................................... Pastor Roger Ancrasamy Trustee
The notes on pages 9 to 16 form an integral part of these financial statements. Page 8
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Voice of Deliverance Full Gospel Church of God meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Gift aid**_
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
Page 9
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Tangible fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Asset class**
Furniture and equipment
**Depreciation method and rate** 25% straight line
## **Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Liabilities**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the Trustees's discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 10
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **2 Income from donations and legacies**
|**Unrestricted**
**funds**
**General**
**£**
Donations and legacies;
Donations
73,081
Gift aid reclaimed
10,691
83,772
**3 Income from other trading activities**
Property rental income
**4 Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Restricted**
**funds**
**£**
10,670
-
10,670
**Restricted**
**funds**
**£**
22|**Total**
**2021**
**£**
83,751
10,691
94,442
**Total**
**2021**
**£**
-
-
**Total**
**2021**
**£**
22|**Total**
**2020**
**£**
80,461
12,814|
|---|---|---|---|
||||93,275|
||||**Total**
**2020**
**£**
635|
||||635|
||||**Total**
**2020**
**£**
80|
Page 11
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **5 Expenditure on charitable activities**
|**Note**
Honoraria
Ministry
expenses
Mission expenses
Gifts for church
members
Hire of premises
Repairs and
equipment
Light, heat and
water
Pastor's
travelling
expenses
Other gifts
Motor and travel
Insurance
Telephone
Office expenses
Bank charges
Independent
examination
Depreciation
Staff costs
7|**Unrestricted**
**funds**
**General**
**£**
4,800
1,174
80
3,891
8,544
1,148
1,176
1,787
50
829
319
535
1,687
208
870
1,351
15,600
44,049|**Restricted**
**funds**
**£**
-
-
3,965
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,965|**Total**
**2021**
**£**
4,800
1,174
4,045
3,891
8,544
1,148
1,176
1,787
50
829
319
535
1,687
208
870
1,351
15,600
48,014|**Total**
**2020**
**£**
4,600
3,863
5,004
2,962
22,442
1,652
1,992
2,688
1,750
91
309
475
299
127
840
1,351
15,410|
|---|---|---|---|---|
|||||65,855|
Page 12
# **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **6 Trustees and related party transactions**
During the year, 1 Trustee received remuneration amounting to £15,600 (2019 - £15,410) as pastor of the church.
During the year, 2 Trustees received a gifts of £650 (2020 - 1 Trustee £1,200).
The church has made certain loans during the course of the year to Trustees and family members of Trustees:
• The pastor, Roger Ancrasamy, was loaned £3,850 of which £2,150 (2020 - £3,000) was still outstanding at the balance sheet date.
• Another loan of £7,000 was made to Lucille Chevery, the wife of a Trustee. At the year end £4,300 (2020 - £6,700) was still outstanding.
The only other payments made to the Trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
## **7 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries|**2021**
**£**
15,600|**2020**
**£**
15,410|
|---|---|---|
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
|Employees|**2021**
**No**
1|**2020**
**No**
1|
|---|---|---|
No employee received emoluments of more than £60,000 during the year
Page 13
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **8 Tangible fixed assets**
|**Cost**
At 1 April 2020
At 31 March 2021
**Depreciation**
At 1 April 2020
Revaluations
At 31 March 2021
**Net book value**
At 31 March 2021
At 31 March 2020
**9 Debtors**
Prepayments
Accrued income
Other debtors
**10 Creditors: amounts falling due within one year**
Accruals||**Furniture**
**and**
**equipment**
**£**
6,847||**Total**
**£**
6,847
6,847
4,539
1,351
5,890
957
2,308
**2020**
**£**
284
12,814
14,000|
|---|---|---|---|---|
|||6,847|||
|||4,539
1,351|||
|||5,890|||
|||957|||
|||2,308|||
|||**2021**
**£**
289
10,691
7,350
18,330
**2021**
**£**
600|||
|||||27,098|
|||||**2020**
**£**
600|
Page 14
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **11 Funds**
|**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Building Fund
Mission Fund
**Total funds**
**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Building Fund
Mission Fund
**Total funds**|**Balance at**
**1 April**
**2020**
**£**
85,963
18,868
7,889
26,757
112,720
**Balance at**
**1 April**
**2019**
**£**
63,758
15,596
5,231
20,827
84,585|**Incoming**
**resources**
**£**
83,772
3,819
6,873
10,692
94,464
**Incoming**
**resources**
**£**
83,660
3,272
7,058
10,330
93,990|**Resources**
**expended**
**£**
(44,049)
-
(3,965)
(3,965)
(48,014)
**Resources**
**expended**
**£**
(61,455)
-
(4,400)
(4,400)
(65,855)|**Balance at**
**31 March**
**2021**
**£**
125,686
22,687
10,797|
|---|---|---|---|---|
|||||33,484|
|||||159,170|
|||||**Balance at**
**31 March**
**2020**
**£**
85,963
18,868
7,889|
|||||26,757|
|||||112,720|
Page 15
## **VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **12 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
957
125,329
(600)
125,686
**Unrestricted**
**funds**
**General**
**£**
2,308
84,255
(600)
85,963|**Restricted**
**funds**
**£**
-
33,484
-
33,484
**Restricted**
**funds**
**£**
-
26,757
-
26,757|**Total funds**
**at 31**
**March**
**2021**
**£**
957
158,813
(600)|
|---|---|---|---|
||||159,170|
||||**Total funds**
**at 31**
**March**
**2020**
**£**
2,308
111,012
(600)|
||||112,720|
Page 16