2022-03-31-accounts

REVIVAL HOUSE

REGISTERED COMPANY NUMBER: 4360724 REGISTERED CHARITY NUMBER: 1128439

REVIVAL HOUSE

REPORT AND FINANCIAL STATEMENTS FOR

(UNAUDITED)

YEAR ENDED 31ST MARCH 2022

J & T LEXINGTON SERVICES LIMITED

8 HOLME CLOSE, REDHILL GRANGE WELLINGBOROUGH NN9 5YF

REVIVAL HOUSE

	Page
CONTENTS	2
Charity information	3
Trustees Report	4
Independent Examiner’s report	5
Income and Expenditure Account	6
Balance Sheet	7
Notes to the Accounts	8 – 11

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REVIVAL HOUSE

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

4360724

Registered Charity number

1128439

Registered office

500 High Street North Manor Park London E12 6QN

Trustees

Geraldine Munga Veronica Nganga Lucy Beamont

Secretary Boniface Mbugua

Accountants

J & T Lexington Services Limited 8 Holme Close Redhill Grange Wellingborough NN9 5YF

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REVIVAL HOUSE

Trustees’ Report

The Trustees have pleasure in submitting their report, and accounts for the year ended 31[st] March 2021. The financial statements have been prepared in accordance with the accounting policies set out on page 8, and comply with the statement of recommended practice.

Constitution, objective of the charity, principal activity.

The charity is governed under a memorandum and articles of association dated 25[th] Jan 2002 with company registration number 4360724 and UK registered charity no. 1128439 .

The objectives of the charity:

• The advancement of Christian faith.

• To advance education in accordance with Christian faith.

• To promote and fulfil such other charitable purposes beneficial to the community in London and such other parts of the United Kingdom.

The ministry is involved in Christian outreach programmes designed to increase Christian awareness and spread the gospel of our Lord Jesus Christ.

Review of the financial position

The charity made a deficit for the year amounting to £ 12,809. (2020: surplus £28,623).

Approval

The report was approved by the board of trustees on …………… 2022 and signed on their behalf by:

---

Geraldine Munga

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REVIVAL HOUSE

Independent Examiner’s Report To the Trustees

REVIVAL HOUSE

I report on the accounts of the church for the year ended 31[st] March 2022 set out on pages six to eleven

Respective responsibilities of trustees and examiner

The trustees of the charity are responsible for the preparation of the accounts. The charity’s trustee consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act), and that an independent examination is required.

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:

• 1) Examine the accounts under section 145 of the 2011 Act.

• 2) Follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act) and

• 3) To state whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statements below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

• which gives me reasonable cause to believe that, in any material respect, the requirements

• to keep accounting records in accordance with section 386 and 387 of the Companies Act 2006;

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice and Reporting by Charities have not been met; or

• to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Joseph Kinuthia CPA, DMS, MBA J & T Lexington Services Ltd 8 Holme Close Redhill Grange Wellingborough NN9 5YF

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REVIVAL HOUSE

Statement of financial activities for the year ended 31[st] March 2022 Incorporating the Income and Expenditure Account

Note Incoming Resources Incoming resources from generated funds Donations, Tithes & offerings 2 Gift aid Rent received Grants Interest Total Incoming Resources Resources expended Charitable activities Security Repairs & maintenance Hospitality, Events & Conferences Bank charges Rent & Rates Telephone & Postage Travel & accommodation Gifts & Donations Subsistence allowance Professional fees Media & Music Delivery of Church services Grants Processing Training & Admin Insurance Utility bills Printing, Media and stationery Depreciation of fixed assets Total resources expended Governance costs 3 Net incoming/ (outgoing) resources Balance carried forward at 31st March 2022	2022 £ 101,497 17,857 69,300 28,530 13 217,197 1,045 5,308 19,636 592 100,134 4,242 9,438 13,458 25,994 5,637 17,189 - 12,765 7,588 569 115 2,395 3,201 229,306 700 230,006 (12,809) (12,809)	2021 £
		85,910 20,298 46,300 45,542 29
		198,079
		- 2,693 5,813 997 76,618 2,926 4,786 12,280 14,836 9,513 5,898 18,350 - 3,767 - - 7,524 2,755
		168,756 700
		169,456
		28,623
		28,623

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REVIVAL HOUSE

Balance Sheet as at 31[st] March 2022

Fixed assets Tangible fixed assets Current assets Debtors Cash at bank and in hand Creditors - amounts falling due within one year Net current assets/(liabilities) Net assets Represented by: Funds of the charity Reserves Net incoming resources Total funds	Note 4 5 6	5,100 24,097	2022 £ 23,956 28,497 52,453 65,262 (12,809) 52,453	2021 £
				20,723 20,298 24,941
		29,197		45,239
		(700)		(700)
				44,539
				65,262
				36,639 28,623
				65,262

The financial statements were approved by the Trustees on ……………2022 and signed on their behalf by:

Geraldine Munga …………………………….

Trustee

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REVIVAL HOUSE

Notes to the financial statements for the year ended 31[st] March 2022

1. Accounting policies

a) Accounting basis

These accounts have been prepared on the receipts and payments basis under section 42(3) of the Charities Act 1993 and the Statement of Recommended Practice on Accounting by Charities published in March 2008. The adoption of the revised SORP has resulted in reclassification of some items.

b) Incoming resources

i) Voluntary income

Voluntary income is received by way of Tithes offerings, donations and gifts and is included in full in the Statement of Financial Activities when receivable.

c) Resources expended

All expenditure is accounted for on an accruals basis.

d) Fixed assets and depreciation

Fixed assets are included at cost. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life using reducing balance method.

Furniture & Fittings 6.5%.

Church equipment and Instruments 12%.

e) Restricted and unrestricted funds

Income received for restricted purposes is included in a separate restricted fund against which appropriate expenditure is allocated. Restricted funds are those funds which represent grants and donations for a specific purpose. Upon full performance of the purpose of the grant, any surplus is then retrievable by the donor. Income generated for the objects of the charity without further specified purpose is allocated to unrestricted funds. Accumulated surpluses may be retained by the church and are expendable at the discretion of the trustees in furtherance of the church’s objects. There were no restricted funds during the year.

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REVIVAL HOUSE

Notes to the financial statements for the year ended 31[st] March 2022

1. Accounting policies (continued)

f) Designated funds

Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of such funds is at the trustees’ discretion. There were no designated funds during the year.

g) Irrecoverable VAT

The church is unable to recover VAT since it does not make taxable supplies. The cost of irrecoverable VAT is not separately analysed in the financial statements.

h) Cash Flow

The church has taken advantage of the exemptions in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement on the grounds that it is a small church.

2. Incoming resources from generated funds

Tithes and offerings	Unrestricted £ 101,497 101,497	Restricted £ - -	Total funds 2022 £ 101,497
			101,497

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REVIVAL HOUSE

Notes to the financial statements for the year ended 31[st] March 2022

3. Governance costs

Accountancy fees	2022 £ 700.00 700.00	2021 £
		700.00
		700.00

4. Tangible fixed assets

Cost At 1st April 2021 Additions At 31st March 2022 Depreciation At 1st April 2021 Charge for the year At 31st March 2022 Net book value 2022 Net book value 2021	Furniture & Fittings £ 1,980 - 1,980 926 69 995 985 1,054	Church Instruments & Equipments £ 43,370 6,434 49,804 23,701 3,132 26,833 22,971 19,669	Total £
			45,350 6,434
			51,784
			24,627 3,201
			27,828
			23,956
			20,723

5. Debtors

HMRC – Gift aid 2022	2022 £ 5,100 5,100	2021 £
		20,298
		20,298

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REVIVAL HOUSE

Notes to the financial statements for the year ended 31[st] March 2022

6. Creditors – amounts falling due within one year

Other creditors and accruals	2022 £ 700.00 700.00	2021 £ 700.00
		700.00

7. Financial commitments

Capital Commitments

The church had no capital commitments as at 31[st] March 2022.

Operating lease commitments

The church had an operating lease commitment as at 31[st] March 2022.

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