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2023-03-31-accounts

Annual Report and Financial Statements

for the Year Ended 31 March 2023

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

Charity Registration 1127265 Number Principal Office 15 Hazel Way Crawley Down West Sussex RH10 4JS Independent Examiner G W Schulz ACMA 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 2023.

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.

Recruitment and appointment of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the 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).

Page 2

VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD

TRUSTEES' REPORT (CONTINUED)

Pastor Roger has baptized many new believers into the Kingdom of God, after they had heard the Word and believed in Jesus Christ.

During the past year with Covid 19 lockdown restrictions the church held all their services online, these were all well viewed and supported. The church has now returned to services as pre lockdown.

Weekly Sunday services are held between 10.00am - 1pm and are now live streamed on social media Facebook. Also, twice monthly during the services the church holds a Sunday School for the children.

We aim to serve food again after our Sunday meetings twice a month and we will also serve tea and coffee on alternate Sundays so that we can enjoy fellowship together.

We have now reopened the early evening Sunday services in the Bewbush Center Crawley. These Sunday meetings have worship, preaching and healing services, the same as our Langley Green Church.

The church has now opened a new Sunday afternoon church in Purley, held in St Swithun’s Church Hall This church replaces our previous Morden Church which we had to terminate due to the Morden Baptist church hall closure.

The weekly prayer meeting is held every Thursday night from 6.30pm - 8pm.

The church hold an early morning prayer via Zoom meeting twice a week from 6am - 7am.

On Monday mornings we hold intercessors prayer meeting from 10am -12am.

All of our house group meetings around Crawley, East Grinstead, Horsham and Redhill and also sometimes in Croydon, are all fruitful with many new converts attending. In biblical times they had similar house meetings.

We have women’s ministry meetings led by Pastor Josiane which are held in Langley Green on Tuesday mornings and in the Bewbush Centre on Friday mornings and these are both very fruitful.

We 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 also have outreach meetings in various locations around Crawley.and on occasion in Croydon.

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 6 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 (CONTINUED)

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. The school is open twice a week on a Wednesday morning and Wednesday evening.

We plan to open more churches in the future. We have an assignment from Almighty God to bring as many souls into His Kingdom and we rely wholly on the Anointing of His Spirit to do the 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 has an 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.

The LVD Church along with members from other churches in Mauritius have started a new mission out reach in Mauritius Called ‘The House of Dorcas’ this mission will support the very poor and needy people in Mauritius.

Financial review

Income for the year amounted to £117,454 (£119,570) and expenditure £87,032 (2022 - £60,108). The surplus was added to funds brought forward, with unrestricted funds being £194,014 at 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 (CONTINUED)

Statement of 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:

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 Charities (Accounts and Reports) Regulations 2008, 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 23 June 2023 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 Trustees on my examination of the accounts of Voice of Deliverance Full Gospel Church of God for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity 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

23 June 2023

Page 6

VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
2
102,503
Investment income
3
-
Total income
102,503
Expenditure on:
Charitable activities
4
83,552
Net income
18,951
Gross transfers between
funds
(1,000)
Net movement in funds
17,951
Reconciliation of funds
Total funds brought
forward
176,063
Total funds carried
forward
10
194,014		 Restricted
funds
£
14,859
92
14,951
3,480
11,471
1,000
12,471
42,568
55,039		 Total
2023
£
117,362
92
117,454
87,032
30,422
-
30,422
218,631
249,053		 Total
2022
£
119,567
3
119,570
60,108
59,462
-
59,462
159,170
218,632

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

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Creditors: Amounts falling due within one year
9
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
10		 2023
£
5,380
5,380
24,315
220,258
244,573
(900)
243,673
249,053
55,039
194,014
249,053		 2022
£
856
856
29,686
188,833
218,519
(743)
217,776
218,632
42,569
176,063
218,632

The financial statements on pages 7 to 16 were approved by the Trustees, and authorised for issue on 23 June 2023 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 2023

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. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

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.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Page 9

VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

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.

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.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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.

Page 10

VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

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 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.

2 Income from donations and legacies

Unrestricted
funds
General
£
Donations and legacies;
Donations
85,792
Gift aid reclaimed
16,711
102,503
3 Investment income
Interest receivable and similar income;
Interest receivable on bank deposits		 Restricted
funds
£
14,859
-
14,859
Restricted
funds
£
92		 Total
2023
£
100,651
16,711
117,362
Total
2023
£
92		 Total
2022
£
105,632
13,935
119,567
Total
2022
£
3

Page 11

VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

4 Expenditure on charitable activities

Note
Honoraria
Ministry expenses
Mission expenses
Gifts for church
members
Hire of premises
Maintenance and
equipment
Light, heat and water
Pastor's travelling
expenses
Other gifts
Motor and travel
Insurance
Telephone
Office expenses
Bank charges
Professional fees
Independent
examination
Depreciation
Staff costs
6		 Unrestricted
funds
General
£
11,180
2,204
3,630
9,686
16,485
6,169
2,655
4,019
550
4,539
346
478
1,418
330
180
990
1,013
17,680
83,552		 Restricted
funds
£
-
-
3,480
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,480		 Total
2023
£
11,180
2,204
7,110
9,686
16,485
6,169
2,655
4,019
550
4,539
346
478
1,418
330
180
990
1,013
17,680
87,032		 Total
2022
£
5,400
1,374
5,224
4,640
9,000
3,963
1,280
1,184
-
3,052
346
482
972
286
-
960
1,080
20,865
60,108

Page 12

VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

5 Trustees and related party transactions

During the year, 1 Trustee received remuneration amounting to £17,680 (2022 - £20,865) as pastor of the church.

During the year, 4 Trustees received gifts and honoraria amounting to £5,560 (2022 - 2 Trustees £1.500).

During the year, Josiane Ancrasamy, wife of Roger Ancrasamy, a Trustee, received honoraria amouting to £11,180 and gift of £640 (2022 - honoraria £5,400 and gift £100).

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.

6 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries		 2023
£
17,680		 2022
£
20,865

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Self-employed 2023
No
1		 2022
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 2023 (CONTINUED)

7 Tangible fixed assets

Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
8 Debtors
Prepayments
Accrued income
Other debtors
9 Creditors: amounts falling due within one year
Accruals		 Furniture
and
equipment
£
7,826
5,537		 Total
£
7,826
5,537
13,363
6,970
1,013
7,983
5,380
856
2022
£
300
13,935
15,451
13,363
6,970
1,013
7,983
5,380
856
2023
£
525
16,711
7,079
24,315
2023
£
900
29,686
2022
£
743

Page 14

VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

10 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
2022
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance
at 31
March
2023
£
176,063
102,503
(83,552)
(1,000)
194,014
26,334
4,004
-
-
30,338
16,234
10,947
(3,480)
1,000
24,701
42,568
14,951
(3,480)
1,000
55,039
218,631
117,454
(87,032)
-
249,053
Balance at
1 April
2021
£
Incoming
resources
£
Resources
expended
£
Balance at
31 March
2022
£
125,686
106,385
(56,008)
176,063
22,687
3,647
-
26,334
10,797
9,538
(4,100)
16,235
33,484
13,185
(4,100)
42,569
159,170
119,570
(60,108)
218,632		 Balance
at 1 April
2022
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance
at 31
March
2023
£
176,063
102,503
(83,552)
(1,000)
194,014
26,334
4,004
-
-
30,338
16,234
10,947
(3,480)
1,000
24,701
42,568
14,951
(3,480)
1,000
55,039
218,631
117,454
(87,032)
-
249,053
Balance at
1 April
2021
£
Incoming
resources
£
Resources
expended
£
Balance at
31 March
2022
£
125,686
106,385
(56,008)
176,063
22,687
3,647
-
26,334
10,797
9,538
(4,100)
16,235
33,484
13,185
(4,100)
42,569
159,170
119,570
(60,108)
218,632		 Balance
at 31
March
2023
£
194,014
30,338
24,701
55,039
249,053
42,569
218,632

Page 15

VOICE OF DELIVERANCE FULL GOSPEL CHURCH OF GOD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

11 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
£
5,380
189,534
(900)
194,014
Unrestricted
funds
General
£
856
175,950
(743)
176,063		 Restricted
funds
£
-
55,039
-
55,039
Restricted
funds
£
-
42,569
-
42,569		 Total funds
at 31
March
2023
£
5,380
244,573
(900)
249,053
Total funds
at 31
March
2022
£
856
218,519
(743)
218,632

Page 16