4/4/2024
## LIFE CHANGERS EMPOWERING MNISTRY
[TRUSTEES REPORT AND ANNUAL ACCOUNTS 2022-23]
Life Changers Empowering Ministry END OF YEAR FINANCIAL REPORT 2022-23
**LIFE CHANGERS EMPOWERING MINISTRY TRUSTEES’ REPORT FOR THE YEAR ENDED 31[ST] JULY 2023**
We have the pleasure of presenting the Management Committee’s Annual Report for the year ended 31[st] July 2023
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE ORGANISATION, ITS MANAGEMENT COMMITTEE AND ADVISERS**
## _Status_
Life Changers Empowering Ministry is a charitable company limited by guarantee, (registered in England and Wales, registration number 05743591) incorporated on 15 March 2006 and registered as a charity (number 1129196) on 17[th] April 2010.
The Charitable company was established under a Memorandum of Association, which established the objects and powers of the company and is governed by its Articles of Association.
_Trustees_ Pastor Daniel Kavuma Mrs Sarah Kaumi Kavuma Pastor Godfrey Mukasa
_Office_ Life Changers, 3 Selbourne St Liverpool L8 1TX _Bankers_ HSBC Bank plc 99-101 LORD Street, Liverpool, L2 6PG
National Westminster Bank Plc Old Swan Branch, 509 Prescot Road, Liverpool, L13 3BZ
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The ministry is a company limited by guarantee, incorporated on 15 March 2006 and governed by its memorandum and charitable articles of association as amended by special Resolution on 4[th] March 2009. The ministry was registered as a charity in England and Wales on 17[th] April 2009. The trustees, who are also the directors according to the company law, who served during the period, were:
Pastor Daniel Kavuma Mrs Sarah Kaumi Pastor Godfrey Mukasa
Trustees are elected by members of the board of trustees in a general meeting for a period of three years. When electing Trustees experience and occupational status are taken into consideration. During the period, the day-to-day management of activities was overseen by Pastor Daniel Kavuma.
- 1 -
**LIFE CHANGERS EMPOWERING MINISTRY TRUSTEES’ REPORT FOR THE YEAR ENDED 31[ST] JULY 2023**
All members of the company guarantee to contribute an amount not exceeding £1 in the event of a winding-up.
## _**Organisational & Management structure**_
To secure smooth operations of efficiency and effectiveness, we have continued to maintain flexible management structures at each level of our operational activities. Our structure is set up with a trustee board, a working administrative committee, and subsequent subcommittees. The key elements of our administrative committee structure include the following: the senior Pastor as the General Overseer, the Project Administrator, the Assistant Administrator, the music project director, the Men’s Project Leader, the women’s project leader, the youth project department leaders, the children project leader, welfare project leader, and the Community outreach leader. The committee has continued to hold regular meetings and liaise with the community to further community initiative programs.
## _**OBJECTIVES AND ACTIVITIES**_
The principal activity of the ministry is to awaken, equip and empower its members with lifechanging knowledge of the wisdom of Christ. Its mission is to improve, empower and strengthen capacity building aimed at improving peoples’ life chances. The ministry is aimed to accurately edify, renew, transform, and restore the lives of individuals to the objective of achieving the God-given purpose in life whilst respecting the boundaries of culture and traditions. The main objectives of the ministry are summarised below:
- To preach the Christian faith to all whilst respecting and acknowledging the existence of other religious faiths and to extend a hand of cooperation in terms of community collaboration activities, to improve harmony within the community.
- To promote the benefit of the inhabitants of the Liverpool area, Merseyside, North West England, and the UK in general. Thereafter subject to the deliberation and approval of the board of directors/trustees, areas of benefit shall be expanded to include an international global perspective.
- To bring the inhabitants and members with the local authorities, government, voluntary and other organisations in a common effort to advance education, eradicate/reduce poverty and provide facilities in the interest of social welfare for recreation and other leisure time occupations to improve the conditions of life for the members in the catchments area;
- To establish or secure the establishment of a community projects centre alongside the faith ministry in furtherance and manage the same.
- 2 -
**LIFE CHANGERS EMPOWERING MINISTRY TRUSTEES’ REPORT FOR THE YEAR ENDED 31[ST] JULY 2023**
## **ACHIEVEMENTS AND PERFORMANCE FOR THE YEAR**
## _**Projects**_
Projects are at the heart of the activities we run in Life Changers Empowering Ministry. It is through projects that we advance and achieve the objectives of the charity, to tackle the needs of our communities. Life Changers runs two arms of projects, the Faith Projects and the Community Projects.
## _**Faith-based Projects**_ **.**
This is the core of our activities. During this period we have successfully held worship service every Sunday and Bible Study Services every Wednesday. Our Faith-based activities are aimed at teaching the gospel of the grace of our Lord Jesus Christ. Our Members are enriched and edified with the knowledge of the finished works of Christ as the source of all Christian blessedness.
## _**Community Projects**_
Outreach community projects are a great tool we use to tackle various needs in our community. The general projects we run are inclusive and aimed at targeting a wide range of deprivation in the community. These include food poverty, isolation, Music skills and English and Math tuition.
## _**Food Share Project**_
The Food Share Project is a food poverty eradication project that redistributes donated food resources to the community. We work in collaboration with **Fareshare UK** , which provides the food resources we redistribute to deprived families in the community. This project has been of great help in minimising food waste and helping households feed their families as they cope with the cost of living. This in turn has improved the general health of beneficiaries. We are forever grateful to Benefact Trust and the Albert Hunt Foundation who offered grants towards the food project. Their help contributed significantly to the sustainability of the project.
## **The Year in Summary**
This has been a year of recouping and regaining what the COVID restrictions took from us. It has been a year of restarting and restructuring to regain the momentum needed in running projects and services to coincide with beneficiaries' participation behaviours. As COVID restrictions introduced us to ways of steaming services online, it inversely made some beneficiaries avoid gatherings and adopt to online services. This has been a year of reaching out to reintroduce our missions to communities as we encourage participation in our worship services.
## _**KEY HIGHLIGHTS**_
1. Membership increase has been the key highlight of the year. Having our services to benefit the increasing numbers of people in the community is such a rewarding achievement. As our activities rely on the gathering of people, an increase of members attending is greatly beneficial to the charity's vision and purpose.
- 3 -
**LIFE CHANGERS EMPOWERING MINISTRY TRUSTEES’ REPORT FOR THE YEAR ENDED 31[ST] JULY 2023**
## _**Sustainability**_
Sustainable income is at the heart of the church operations, to raise income that meets the needs of every project activity. The church therefore always continues to make vital critical assessments and reappraisals of its financial commitments to remain solvent. We encourage Gift aid donations, pledges, grants, and several offerings to boost cash flow and income. A much bigger perspective is to start rigorously to prepare the church for taking such opportunities of applying for funding with local, regional, and national large charity donors to facilitate our community projects sector of the organisation. Fundraising events particularly with collaboration and invitations with the wider communities will also play an incredibly significant role in boosting the finances of the organisation.
To raise income for sustainability, the church is prepared to hire out its halls for remuneration for maintenance and productive charitable work.
## _**Weekly activities and services:**_
- Worship services:
- Sunday Morning Service 11 am (Children and Adult sessions)
- Wednesday Bible Study and Prayer 6.30 pm
- Saturday Choir Rehearsals 6:00 pm
- Project Activities:
- Daily Food collections
- Daily Food distributions.
- Weekly Neighbourhood Outreach
## _**Financial Review**_
Total Income for the period was £57,126 comprising primarily of donations received. Total expenditure for the period was £47,982.
On 31st July 2023 reserves stood at £ 123,640 (2022: £116,783) of which £239 (2022: £239) represented restricted funds. Details of each restricted fund are shown in Note 13 to the accounts.
## _**Risk management**_
The main risks, to which the ministry is exposed, as identified by the Trustees, have been considered and systems have been established to mitigate those risks.
## _**Reserves Policy**_
It is not anticipated that the ministry will hold reserves for long-term projects. The Committee seeks to obtain funding for activities and directly expend these in furtherance of the objects. At any time, reserves should be sufficient to ensure the ongoing operation of the ministry.
- 4 -
**LIFE CHANGERS EMPOWERING MINISTRY TRUSTEES’ REPORT FOR THE YEAR ENDED 31[ST] JULY 2023**
## **Plans for future periods**
The priority for our immediate plans is to refurbish the building we use for our activities. We aim to raise funds through in-house collections and grant applications.
In general, the overall vision and mission are still the same which are capsulated in one statement: _**Empowering lives for positive change**_ . We continue to look at problem-solving ways to adapt, be flexible, and be swift in response to the change both within our organisation and externally in the local community. One of our key goals this year was to engage broadly with the local community and groups to tackle and alleviate food poverty, which we have done through the Food-share project.
We will continue to aim at helping to shape tolerant communities, working together to promote social cohesion and social integration at all participatory levels of engagement, by providing a hub for integration. Working with the community is vital to our success in achieving these goals.
Key elements of the future works include the following, but they are by no means exhaustive:
- **Strengthen the Food-share Project to tackle Food poverty in the community.**
- Acquire Van to collect and deliver donated food resources
- Increase Volunteers and meet corresponding volunteer expenses.
- Consistently prepare and supply hot meals to beneficiaries
- Expansion of programmes, full capacity utilisation of premises, increased membership and events that meet the needs of the community.
- Expand and improve Community liaison and involvement (participatory roles in joint activities) `o` **Increase networking with other organisations** . We plan to let out space in our building to other organisations that need room for doing their activities
- Improve existing and introduce effective feedback and research methods
- Developing robust funding regime prospects (strategic funding application) to help meet the cost needs of community projects.
- Refurbishment and renovation of the acquired building to accommodate the planned community projects. It is crucial to note that the following needs immediate attention:
- **External fabric cladding** : The building's external fabric is in desperate need of renovation. The cladding is deteriorating rapidly.
- **Repair Roof Leakages** – office and sanctuary areas need repairs.
We will also aim to keep our connections with the community by strengthening our media platforms, which include but are not limited to:
1. Our website – www.lifechangers-ministry.com
2. Our Facebook page – www.facebook.com/lifechangersempoweringcentre
3. Twitter - @LC_Empowering
4. YouTube Channel – Life Changers Empowering Centre
5. Instagram - @LCEMINISTRY
Promoting our services through media platforms makes beneficiaries in our locality aware of the services we offer. Where possible we use these platforms to carry out surveys that reveal the impact of our services.
- 5 -
**LIFE CHANGERS EMPOWERING MINISTRY TRUSTEES’ REPORT FOR THE YEAR ENDED 31[ST] JULY 2023**
## _**Broadcast**_
Using the available media platforms, we intend to broadcast a live stream of our services. In the modern trend, Live streaming has proved to be of great value in advancing Charity objectives. We will be able to reach our beneficiaries in the comfort of their homes.
## _**Publicity, Research, Marketing and Evangelism**_
Like any other organisation, Life Changers Empowering Ministry aims to advance its objectives through publicity and evangelism strategies. We will continue to produce a publication of flyers, leaflets, event programs and general literature to market and publicise the church organisation, its activities and mode of operations in a timely fashion. We intend to carry out public awareness of LCEM and its activities in the way of invitation to participation.
Our publicity strategy will require us to participate in the engagement and education of local communities and partnerships with local agencies.
We intend to carry out regular research work and evaluation performances to develop sound and workable strategies. Our research shall include questionnaire surveys, word of mouth, and analysis of our SWOT (strengths, weakness, opportunities, and threats) and PEST (political, economic, social, and technical) influences on the organisation.
In line with community projects, we intend to seek professional expertise and help towards engaging the community whenever necessary. We intend to be open and adaptable to trends of approach that work elsewhere.
## **A vote of thanks**
The Board of Trustees and management committee, the entire church of LCEM, and the beneficiaries of services extend their appreciation to all who have enabled the organisation to offer its activities to the community in the year 2022-23. We are grateful to especially **FareshareUK** , who have helped us reach our beneficiaries with donated food, and **Benefact Trust** , which always offers grant help towards projects when requested. We are grateful to the **Albert Hunt Foundation** who came to our aid with a grate to support our food project. We thank you for responding to our needs when we needed you most.
## **Signed on behalf of the Board of Trustees**
**………………………………………………**
## **Pastor Daniel Kavuma**
## **Trustee**
04[th] April **Dated ………………………... 2024**
- 6 -
||**LIFE CHANGERS EMPOWERING MINISTRY**|**LIFE CHANGERS EMPOWERING MINISTRY**|**LIFE CHANGERS EMPOWERING MINISTRY**|Charity No
(if any)|**1129196**|**CC17a**|
|---|---|---|---|---|---|---|
||Annualaccountsforthe period||||||
||Period start date|**01/08/2022**|**To**|Period end
date|**31/07/2023**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended**
**categories by activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming resources from**
**generated funds**
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
**Incoming resources from**
**charitable activities**
S04
**Other incoming resources**
S05
S06
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
**Charitable activities**
S10
**Governance costs**
S11
**Other resources expended**
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
Gains and losses on investment assets
Gains and losses on revaluation of fixed assets
for the charity’s own use
**Other recognised gains/(losses)**
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
**Gross transfers between funds**
**_Total resources expended_**
**_Total incoming resources_**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year**
**Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||-|-|-|-|-|
|||55,031|-|-|55,031|20,610|
|||2,095|-|-|2,095|680|
||||-|-|-|700|
|||-|-|-|-|-|
||||-|-|-|-|
|||57,126|-|-|57,126|21,990|
||||||||
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||11,792|-|-|11,792|1,585|
|||-|-|-|-|-|
|||37,852||-|37,852|11,384|
|||338||-|338|2,922|
|||-|-|-|-|-|
|||49,982|-|-|49,982|15,890|
|||7,144|-|-|7,144|6,100|
|||||-|-|-|
|||7,144|-|-|7,144|6,100|
||||||||
||||||||
|||287
-||-|287
-|-|
|||||-|-|1,000
-|
|||6,857|-|-|6,857|5,100|
|||116,544|239|-|116,783|111,683|
|||123,401
239
-
123,640
116,783|||||
||||||||
CC17a (Excel)
09/04/2024
1
## **Section B Balance sheet**
|Note
**Fixed assets**
**Tangible assets (Note 9)**
B01
B02
**Investments (Note 10)**
B03
**_O_**
B04
**Current assets**
**Stock and work in progress**
B05
**Debtors (Note 11)**
B06
**(Short term) investments**
B07
**Cash at bank and in hand**
B08
**_Total current assets_**
B09
**Creditors: amounts falling due within**
**one year (Note 12)**
B10
**_Net current assets/(liabilities)_**
B11
**_Total assets less current liabilities_**
B12
**Creditors: amounts falling due after**
**one year (Note 12)**
B13
**Provisions for liabilities and charges**
B14
**_Net assets_**
B15
**Funds of the Charity**
**Unrestricted funds**
B16
B17
**Restricted income funds (Note 13)**
B18
**Endowment funds(Note 13)**
B19
**_Total funds_**
B20|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowme**
**nt funds**
**£**
F03|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||146,436||-|146,436|147,204|
||-|-|-|-|-|
|||-|-|-|-|
||146,436|-|-|146,436|147,204|
|||||||
||999|-|-|999|999|
||1,191|-|-|1,191|1,650|
||598|-|-|598|297|
||12,653|239|-|12,891|3,716|
||15,441|239|-|15,680|6,662|
|||||||
||11,805||-|11,805|9,499|
|||||||
||3,636|239|-|3,874|2,837
-|
|||||||
||150,072|239|**-**|150,311|144,367|
|||||||
||26,671||-|26,671|27,584|
||||-|-||
|||||||
||123,401|239|-|123,640|116,783|
|||||||
||56,627|||56,627|49,770|
||66,774|||66,774|66,774|
|||239||239|239|
||||-|-|-|
|||||||
||123,401|239|-|123,640|116,783|
For the year ending 31st July 2023 the Charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Directors' Responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
Signed by one or two trustees on behalf of all
the trustees
|nsibilities for complying with the requirements of the Act with respect to
of accounts.
ccordance with the provisions applicable to companies subject to the small|nsibilities for complying with the requirements of the Act with respect to
of accounts.
ccordance with the provisions applicable to companies subject to the small|nsibilities for complying with the requirements of the Act with respect to
of accounts.
ccordance with the provisions applicable to companies subject to the small|
|---|---|---|
||||
|Date of
approval
Print Name
Signature|||
||Daniel Kavuma|04/04/2024|
||Sarah K. Kaumi|**04/04/2024**|
CC17a (Excel)
09/04/2024
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _._ _**This section should be completed by all charities**_
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- ortin
- • Accounting and Rep g by Charities – Statement of Recommended Practice (SORP 2005);
• and with* Accounting Standards;
or
Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
## [** except for the following].
## _**Give details in this box if a different standard has been followed.**_
## * -Tick as appropriate:
- if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
- if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
- “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year ( § except for the following).
## _**Give details in this box of any material changes that have been made.**_
§ if no changes have been made to accounting policies then delete these words.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years (§§ except for the following).
## _**Charitable activities Income and expense spent last End of July the previous year have been added**_
§§ if no changes have been made to accounts for previous periods then delete these words.
CC17a (Excel)
09/04/2024
3
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of incoming resources**
_**Incoming resources may be further analysed if this would help the reader of the accounts.**_
||**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|**Voluntary income**
**Activities for generating**
**funds**|Gifts Donations of Offerings and Tithes|38,792|16,309|
||Gift Aid|10514.04|4301.02|
||Benefact Trust|3,000||
||Albert Hunt Foundation|2,000||
||Project MembershipSubscription|725||
||**Total**|55,031|20,610|
|||||
||Hall Hire Incomes|2,095|675|
||sponsorship- Amazon||5|
|||-|-|
|||-|-|
|||-|-|
||**Total**|2,095|680|
|||||
|**Investment income**|Investment Returns||700|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|700|
|||||
|**Incoming resources from**
**charitable activities**||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
CC17a (Excel)
09/04/2024
4
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of resources expended**
|**Analysis**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
|**Total**|-|-|
||||
|Direct Event Costs|2,826||
|CharityEvent Costs|5,785|1,585|
|Fees For Services|1,500||
|Evangelism Cards|||
|Foodshare Project|1,680||
|**Total**|11,792|1,585|
||||
|**Gifts/Grants to Indiviuales**|380|**100**|
|VisitingMinister Expenses|2000|248|
|Bereavement Costs|835|40|
|Casual Labour|2325||
|Vehicle runningcost|2204.37|830|
|General Travel Expenses|771.93|140|
|Subsistence Costs|2141.04|918|
|DrinkingWater|250||
|SundaySchool|590|50|
|Volunteer Expenses|3214.11|615|
|Food Supplies|938.83|283|
|ElectricityMission house|380||
|ElectricityChurch|2726.71|1390|
|Gas|536|717|
|Gas Mission House|391||
|Water Rates|562.5|381.86|
|Rent|2355.71|80|
|Caretaking|885.14|850|
|Repairs & Maintenance|3292.35|683.52|
|Waste Disposal|450||
|Other Premises Cost|2881.05||
|Tel/Broadband ie. Church & Mission Hse|802.18|684.44|
|Printing / publications|747.39|257.32|
|Postage|61.45||
|Stationary|571.33||
|website|268.52|148.98|
|Computer Software and Accessories|40|54.99|
|Material cost|2036.17|66|
|Equipment Purchase|208.5|164.37|
|Depre land / building|2067|2067|
|Depre office Equipment|232.47|290.59|
|Depre Music &choir instruments|703.88|320.35|
|Depre Plant & machinery|2.47|3.09|
|**Total**|37,852|11,384|
||||
|Bank Charges|113.81|46|
|Mortgage interest|159.71|1,722|
|Bank Adjustments -Additions||614|
|Bank Adjustments -Deduction||522|
|Account Interest Paid|1.58|5|
|Other fees|63|13|
|**Total**|338|2,922|
CC17a (Excel)
09/04/2024
5
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **INCOMING RESOURCES**
|**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:|
|---|---|
|**resources**| the charity becomes entitled to the resources;|
|| the trustees are virtually certain they will receive the resources; and|
|| the monetary value can be measured with sufficient reliability.|
|**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income)|
|**related expenditure**|the incoming resources and related expenditure are reported gross in the SoFA.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional|
||entitlement to the resources.|
|**Tax reclaims on donations**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to|
|**and gifts**|which they relate.|
|**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.|
|**performance related grants**||
|**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.|
||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or|
||distributed by the charity.|
||Gifts in kind for use by the charity are included in the SoFA as incoming resources when|
||receivable.|
|**Donated services and**|These are only included in incoming resources (with an equivalent amount in resources|
|**facilities**|expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._|
||The value placed on these resources is the estimated value to the charity of the service or|
||facility received.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|
|**Investment income**|This is included in the accounts when receivable.|
|**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from|
||revaluing investments to market value at the end of the year.|
|**EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the|
||charity to pay out resources.|
|**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee|
||meetings and cost of any legal advice to trustees on governance or constitutional matters.|
|**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service|
|**conditions**|or output to be provided, such grants are only recognised in the SoFA once the recipient of the|
||grant has provided the specified service or output.|
|**Grants payable without**|These are only recognised in the accounts when a commitment has been made and there are|
|**performance conditions**|no conditions to be met relating to the grant which remain in the control of the charity.|
|**Support Costs**|Support costs include central functions and have been allocated to activity cost categories on a|
||basis consistent with the use of resources, eg allocating property costs by floor areas, or per|
||capita, staff costs by the time spent and other costs by their usage.|
|**ASSETS**||
|**Tangible fixed assets for use**|These are capitalised if they can be used for more than one year, and cost at least £500. They|
|**by charity**|are valued at cost or a reasonable value on receipt.|
|**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year|
||end. Other investment assets are included at trustees' best estimate of market value.|
|**Stocks and work in progress**|These are valued at the lower of cost or market value.|
|**POLICIES ADOPTED**||
|**ADDITIONAL TO OR**||
|**DIFFERENT FROM THOSE**||
|**ABOVE**||
CC17a (Excel)
09/04/2024
6
**Section C Notes to the accounts (cont)**
## **Note 5 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**_support costs._**|||||
|---|---|---|---|---|
|**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|**Total**|-|-|-|-|
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
## _**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
|**_please enter ‘None’ in the appropriate box(es)._**|||
|---|---|---|
||**This year**|**Last year**|
|**Number of trustees** **who were paid expenses**|**none**|**none**|
||**none**|none|
|**Nature of the expenses**|||
|**Total amount paid**|**£**||
|**6.2 Fees for examination or audit of the accounts**|||
|**_Please provide details of the amount paid for any statutory external scrutiny of accounts and other_**|||
|**_services provided by your independent examiner or auditor. If nothing was paid please enter NONE in_**|||
|**_the appropriate box(es)._**|||
||**This year**|**Last year**|
||**£**|**£**|
|**Independent examiner’s or auditors' fees for reporting on the**|||
|**accounts**|none|none|
|**Other fees (for example: advice, consultancy, accountancy**|||
|**services) paid to the independent examiner or auditor**|||
CC17a (Excel)
09/04/2024
7
## **Section C Notes to the accounts (cont)**
## **Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Gross wages, salaries and benefits in kind (Volunteers)**
**The parts of the charity in which the**
**employees work**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Gross wages, salaries and benefits in kind (Volunteers)**
**The parts of the charity in which the**
**employees work**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-||
|||-|-|
|||-|-|
||||-|
|||||
||**nt employees in the year**|**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-||
||**Charitable Activities**||3|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|-|3|
During this period Pastor Daniel Kavuma was employed and paid for his administrative and clergy services by the charity according to the provision in the governing document.
## **7.3 Defined contribution pension scheme**
## _**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme**
**This year Last year £ £**
**The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end**
CC17a (Excel)
09/04/2024
8
## **Section C Notes to the accounts (cont)**
## **Note 8 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **8.1 Total value of grants**
|**8.1 Total value of grants**|**8.1 Total value of grants**|||
|---|---|---|---|
|**Purpose for whichgrants made**||**Grants to**
**institutions**
**Total amount £**|**Grants to**
**individuals**
**Total amount £**|
|Beneficiary Support||-|380|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|**_Total_**||**-**|**380**|
|**£ Nil**
**_If the charity’s accounts are prepared on the “activity basis” please give details of any support cost_**
**_associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support_**
**_costs._**
**Support costs of grantmaking**
**8.1 Grantmaking costs**
**_If the charity has made grants to particular institutions that are material in the context of its grantmaking_**
**_please give details of the institution supported, purpose of the grant and total paid to each institution_**
**_listed. Sufficient information should be given to provide a reasonable understanding of the range of_**
**_institutions supported._**
**8.3 Grants made to institutions**||||
|**Names of institutions**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_Total grants to institutions_**|||**-**|
CC17a (Excel)
09/04/2024
9
## **Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_ **9.1 Cost or valuation**
|**Freehold land**
**& buildings**
**Music & Choir**
**Instruments**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Payments on**
**account and**
**assets under**
**construction**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
Balance brought
forward
165,519 12,698 394 10,581 - 189,192
Additions
2,238
- 2,238
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers *
- - - - - -
Balance carried
forward
165,519 14,936 394 10,581 - 191,430
****Basis**
SL
RB
RB
RB
SL or RB
**** Rate**
2%
20%
20%
20%
Balance brought
forward
20,771 11,417 382 9,419 - 41,988
Depreciation charge
for year
2,067 704 2 232 - 3,006
Impairment provisions - - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers*
- - - - - -
Balance carried
forward
22,838 12,120 384 9,651 - 44,994
Brought forward
144,748 1,281 12 1,162 - 147,204
Carried forward
142,681 2,816 10 930 - 146,436
**9.3 Net book value**
**9.2 Accumulated depreciation and impairment provisions**|**Freehold land**
**& buildings**
**£**|**Music & Choir**
**Instruments**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||165,519|12,698|394|10,581|-|189,192|
|||2,238|||-|2,238|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||165,519|14,936|394|10,581|-|191,430|
||20,771|11,417|382|9,419|-|41,988|
||2,067|704|2|232|-|3,006|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||22,838|12,120|384|9,651|-|44,994|
||||||||
||144,748|1,281|12|1,162|-|147,204|
||142,681|2,816|10|930|-|146,436|
## **9.4 Revaluation**
## _**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
09/04/2024
10
## **Section C Notes to the accounts (cont)**
## **Note 10 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **10.1 Fixed assets investments**
|**Add/(deduct):**net gain/(loss) on revaluation
Carrying (market) value at beginning of year
Carrying (market) value at end of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value|**£**|
|---|---|
||-|
||-|
||-|
||-|
||-|
## _**Please provide below:**_
## **10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03. 10.3 A breakdown of the income from investments agreeing with SOFA row S03.**
|**Investments in subsidiary or connected undertakings and companies**
**Analysis of investments**
**Other investments**
**Total**
**Investment properties**
**Securities not listed on a recognised Stock Exchange**
**Cash held as part of the investment portfolio**
**Investments listed on a recognised stock exchange or held in common**
**investment funds, open ended investment companies, unit trusts or other**
**collective investment schemes**|**10.2**
**Market value**
**at year end**
**£**|**10.3**
**Income from**
**investments for**
**the year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **10.4 Material investment holdings**
**If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.**
## **Investment held**
## **Market Value**
CC17a (Excel)
09/04/2024
11
## **Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
## _**re a ments. Please complete this note if the charity has any debtors or p p y**_ **Analysis of debtors**
|**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-148.19|923.71|-|-|
||1339.5|726.50|-|-|
||-||-|-|
||1,191.31|1,650.21|-|-|
## **Note 12 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors**
|**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||8609.28|8,899|26578.72|26,584|
||1,600|600||1,000|
||1,116||92|-|
||480|-|-|-|
||-|-|-|-|
||11,805.28|9,499|26,670.72|27,584|
## **12.2 Security over assets**
## _**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
_A loan facility of £93,750 with an interest rate 4.5% was arranged with HSBC plc in 2010 to assist in the acquisation of the former St. Margaret's Hall. The debt is secured against the freehold property and is payable in 15 years by monthly instalments._
CC17a (Excel)
09/04/2024
12
## **Section C Notes to the accounts (cont)**
## **Note 13 Endowment and restricted income funds**
## _**Please complete this section if the charity has any endowment or restricted income funds.**_
## **13.1 Funds held**
## **Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
- **expendable endowment funds (EE); and**
**restricted income funds, including special trusts, of the charity (R). Type PE, EE Fund Name or R**
## **Purpose and Restrictions**
|**Fund Name**|**Type PE, EE**
**or R**|
**Purpose and Restrictions**|
|---|---|---|
|Project Fund|R|**Foodshare Project funds**|
||R|Music Project|
||R|Tuition Project|
||||
||||
||||
## **13.2 Movements of major funds**
## _**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_
|**Fund names**|**Fund**
**balances**
**brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|
|General||||||-|
|Projects||-|-||-|-|
|building|-||||-|-|
|Children fund|-|-|-|-|-|-|
|Conference||-|-|-|-|-|
|Equipment|-|-|-|-|-|-|
|**Total Funds**|-|-|-|-|-|-|
## **13.3 Transfers between funds**
## _**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
CC17a (Excel)
09/04/2024
13
## **Section C Notes to the accounts (cont)**
## **Note 14 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_
## **14.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_
|**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|||||
|||||
|||||
## **14.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_
|**Name of trustee or**
**connected party**|**Legal authority**|**Amount owing**|**Amount owing**|
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|HSBC BANK LOANS||35,188|35,482.35|
|Sarah Kaumi||1208||
|||||
## **14.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_
|**Name of the trustee**
**or relatedparty**|**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|---|
||||||
||||||
||||||
CC17a (Excel)
09/04/2024
14
**Section C Notes to the accounts (cont)**
**Note 15 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
09/04/2024
15