RegLSt&red number.. 05639578
hariiy number. 1129937
PRESBYTERIAN CHURCH OF GHANA. CALVARY CONGREGATION, LONDON
UNAUDITED ACCOUNTS
FOR THE YEAR EMDED 3011112022
ProP8red By.
Kojo & Co
Chartered Certified AcLountsn

PREsByTER￿N CHURCH OF GHANA, ¢ALVARY ¢ONGREGATiON, LONDON
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 3011112022
TRUSTEES
Kwame Appiah-Peprah
Verissa Takyiwaa Akoio
Kofi Ofo$u Amaning
CXw5u Danso
Rulh Ya5mir* Wot)il
REGISTERED OFFI¢E
11&120 LONDON ROAD
MITCHAM
SURREY
CR4 2JQ
COMPANY NUMBER
05639578
CHARITY NUMBER
112g937
ACCOUNTANTS
Kojo & Co
Charterod Certified Ae¢ountants
page 1

PRESBYfERIAN CHURCH OF GHANA, CALVARY CONGREGATKW, LONDON
ACCOUNTS
FOR THE YEAR ENDED 3011112022
CONYENTS
Page
Report of th8 Trustees
Independent Examin&V5 &alement
siaiernenl of Fin8ntsal Activit
Balance Sheet
Notes to the Accounts
9t014
D8tailed Slalament of Financial Actwil
13
page 2

pRES8YTER￿N CHURCH OF GHANA. CALVARY CONGREGATION, LONDON
FOR THE Y￿R ENDED 3011112022
TRUSTEES. REPORT
The tru8t8es pr888nt tlEir rewrt and acmunt$ for the yaar ended 3011112022
PRINCIPAL ACTivinES
The principal aclivily of ¢h8rity in the year urEd8r ￿vIeW was th8 teaching and preathing tsf God's Word and the sharing of the
sar*arTEnl .
STRUCTURE GOVERNANCE AND MANAGEMENT
The Trusteos ar8 elo¢t8d from th8 ¢ongregation by the entire mèmborship of the church through a Sec￿1 voting, they serve for a
peri<>d of four years, they Manage and ¢ontrol the day-tcbday acllvilies of the churt*. er￿rgencY meeting can b8 called outside thesè
scheduled meeti￿98.
The Trustees tneel or￿& a rnonth, lo discuss all matters Co[￿eMing the church
The trustees who servod during th8 year are
Agnes Evelyn Opp)ng
Kori Ofosu-Amaning
Owusu Danso
Ruth Yasmine Wobil
Kwame Applah-Pew8
Verksa T*ywaa Akoto
Brgnya
All tho directors and Irust8es are members of tho wmpany and guarantee to ￿ntri￿￿te a Sum
not exceeding £1.00 to the assets of the ujmpany in the event of il ￿En9 wound up.
AI 30 November 2023, there were 8 rnemb8rs
ACHIEVEMENTS AND FUTURE DEVELOPMENTS
Th8 year 2023 was a successful on8 Sinco we managed to deliver on Some Of iyjr planned aclivilies. As a Chrrstian charity most of
our wogramrnes were Centr￿ On Chrislianily and protnoting tornrnunily ¢oh8sion. These Induded Evangelism in and 8round Balharn
and Tix>ting areas. Health walks and deaning of community p8d4s every quarter. We were also able to supply non-perish8ble fwds
every month through our food bank to assisi the homeless and the n8edy within the Wandsworth and Merton boroughs. In 8ddiknon to
this we also Managed to broad8n our Ecurnenical relations within our mmmunily Ihrough barwues and gamÈ days with other
church8s in the area. The chartly was mainly run on voluntary donatk)ns received during tsur gatherings on Sundays as well as Grft
aid receipts.
paga 3

PRESBYYERfAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON
FOR THE Y&4R ENDED 3011112022
TRUSTEES, REPORT
Activities for 2024. We have planned lo gwe out Non-perishabl@ f￿d$, we intend lo also provide hot meals once a month through our
food bank ￿ginnIng this sumrner. Thi% is lo sery8 a$ an &xtr8 SUPPOrt lo the hornal8ss.
Th8 rekW)rt was prepar￿ in accor(&nce with the special provisions within Part 15 of the CompanBs Act 2006.
Thk% rewrt was approved by the Board ofTruslets on 181DW2023
(Xvusu Danso
Trusteè
paoa 4

PRESBYfERIAN CHURCH OF GHANA. CALVARY CONGREGATION, LONDON
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR EIIDED 3011112022
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PRESBYfERLAN CHURCH OF GHANA, CALVARY
CONGREGATION, LONDON
I report on the att￿ntS of th8 comp8nyfor the ye8r ended 3011112022.
RESPECTIVE RESPOtrISIBILITIES OF TRUSTEES AND EXAMINER
The Iruslees (who are also the directors of the company for the purposes of company lawl ar8 r8sponsIb￿ for Ihe preparation of th8
accounts The trustees ￿nS￿er that an audit is not required for this ￿ar under section 144121 of the Charities Act 2Q11 Ith8 2011
Acll and thai an independent exatninalion is needed. The chariws gross income 8Xteeded £250.000 and l arn qualified lo undertake
the e¥aminalion by being a qualified metnb8r of .
Having $alisfied myself that the tharily is not 5ut4.ea to audft under (ompany law and i% aligibla for indgp8ndenl examination, il is
my responsibility lo..
8xamine the accounts under sedion 145 of the 2011 Act..
follow the procedu￿5 laid dwn in gen8r81 Diro¢th)ns given by the Charity Commission und8r section 14515llbl of the 2011 Act..
and
- stale whether parti¢ular rTratters have o)me to rny attention.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examinatK)n was carried ￿1 in a¢wdanc• with 98n8ral DIrect￿n$ given by the Charfly Cornrnlssion. An eXarninat￿)￿ indudes a
remew of a¢counting records kept by th8 tharily and a ¢ompari8on of th& a¢¢ounts presented with those records. 11 also includes
¢onsderatK)n of any unusu& items or disclosures in th8 aGcounts. and 588king explanations from you 88 Iru$t£es concerning any
su¢h matters. The pr￿edureS undertaken do not provide all the e¥id8nte that would be r&quired in an audit, 8nd con5wueniiy no
opinion is given as to whether the accoun15 present a "Irue and fair view" and the rÈp¢)rt is limited to thosa mattars set out in the
Stslemenl bek)w
paoe 5

PRESBYfERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON
INDEPENDENT EXAMINER'S STATEMENT
FOR THE Y&4R ENDED 3011112022
INDEPENDENT EK4MINERS STATEMENT
In o)nnection with my èxaminatK)n. no rnaller has COMÈ to my allenlion..
111 which gives me reasonab18 caw lo believe that in any material respe¢i thè raquirernents..
- to keep accounliro record5 in accordance with section 386 of the Companies A¢t 2006.. and
to p￿pa￿ acGount5 which acujrd with th& a¢¢ounling records. comply with the a¢¢ounling rw4uIrerr￿nts of sectK)n 3% of the
Companies A¢t 20C6 and with the methods and prinukI8s of the Slatemeni of Recornrnended Practi￿.. Accounting and Rep)rtiry by
Chariti88
have not béèn mèt,. or
121 to wh*h. in my Opin￿n, attentbn should be drawn in ordw to ènable a proper understsnding of the accounts to be reaGheLI
Date.. 1810812023
Kq'o & Co
Charte￿d CertrfEd Acccuntant$
p&)e 6

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION. LONDOPI
Stslgment of Financial A¢tivi11os
fortho y•arended 3011112022
2022
2021
Unrestrictgd R•strlGtsd
funds
funds
Tolal
Totsl
In¢omo
Incorne from generated fund5
Income frotn Inwesirnenis
Intome from ch8ritable adivilies
Total In¢ome and 8ndowm¢nts
Expènses
Costs of generalirg fvnds
Expenditure on Raised fijnds
Expendilurè on Charilabi8 activit*s
Total Expenses
Not gains on inv•stmgnts
Net Incom8
31.055
31,064
908 31.963
908
31,972
15.805
75,805
833
49.027
49,027
3.651
3.651
52.678
52,678
833
117,9631
12.7431 120.7061 14.9T2
12,0(K>l 146,3481 (66.696)
Transfers bethen fund8
Galnsllloswl on r*valu8tion of fixod a$s￿ts
Not movèrnent in fund&'.
Not Incom¢ for the year
Tol81 funds brought fon¥ard
Not funds carried forward
117,9631
14.7431 167,0541 (51.724)
78.972
25,119 146.439 753,815
59,009
20,378 79,385 102,091
This Stslgrnent of financial 8Gtivi118s includes all gains and k)ss8s reCOgn￿ed in the year. AU irtome and èxpenditijfg
derive from ¢ontsnuing activities
page 7

PRESBYTERIAN CHURCH OF GHANA, CALVARY ¢ONGREGATION. LONDON
BALANCE SHEET AT 3011112022
2022
2021
Notgs
FIXED ASSETS
Tangl￿& assels
1.018
1.529
CURRENT ASSETS
Debtors larnounts falling within ￿e yearl
Cash al bank and in hand
100
131.312
131,412
30,850
109,293
109.293
30.926
CREDITORS.. Affli)unts falling duo wlthln ono year
NET CURRENT ASSETS
TOTAL ASSETS LÈSS CURRENT LIABILITIES
78.367
79.385
100,562
102,091
CAPITAL AND RESERVE$
Un￿$¢r1¢￿￿ funds
Ge￿ra1 fu
Restricted fvnds
59,009
20,376
79.385
76.972
25,119
102.091
the year endlng 3011112022 thè company was enlilled to exemption under section 477 of the Companies Act 20C6 r8latlng to
sm*1 ¢ompanie$.
The member5 have nol r8quir8d th8 COmP8ny to obtain an audk in a¢¢ordan¢ts ¥*ith section 476 ofthe Companies A¢[ 2006.
Th8 dir8clors acknow18dge their re$ponslbllities for complying with the rwuir8rn8nts of the A¢t wrth ￿SpeCt to acwunling reoyds and
the P￿Paration of ac(xunts.
These ac(vunt5 have been prepared in a(xordanc8 with Ihg provisons applicable to ￿MpanI&S subj8Ct lo th& small companies
regime.
Approved by the t>oard of tru5teos on 1810812023 and slgnod on thFlr
beha￿ by
Ver1￿ Takyiwaa Akolo
Trustee
pag¥ 8

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 3011112022
1. ACCOUNTING POLICIES
la. Ba$ls OIAccounting
a¢ix)unls have been FK8p8r8d under th8 historical cost convention.
a¢￿UnIS have bgen prepa￿4 in aceordarKe with FRS102- Th8 Financial R8POrtiw Standard aptAic8ble in the UK ancs RepU￿le
of Ir￿land anu th8 Companie5 Act 2006 and the requirement8 ofthe Stst8m8ni of Recommended Practice. Accounting and ReportlTrg
by Charitses.
1b. In¢oming R850urces
All in￿ming resources are induded on the Stst8m8nt of Financial A¢tivitE5 when the charity 1$ I￿allY enlllled lo th8 In(4me and the
amount can b& ouaniified with reasonable accuracy.
1c. R•sourco5 Expendad
Expenditur8 is accounted for on an accruals basis and has been dassif￿d under h8adiro5 that aggregate all COSI rdaled lo the
rategory. Whore costs cannot be directly attributed to parti¢ular headings they have been allocalad to activities on a ba*s consistanl
With th8 U8e of ￿soUrces.
1d. Allocation And Apportlonmènt CY Costs
All ¢osts relate to the single activity of the charitable wmpany and are r8cogni$ed accordirGIy.
le. Fund Accotsntbng
Unreslrieled funds be used in accordan(t wlh the Charitab￿ objectives ai th& discretion of th8 Irusteos.
Restft¢ted funds can only tE used for partKular restricted wr￿88$ within the obie¢ts of the charity. Restridions arise when Specif￿d
by the donor or when funds are r3i%d for particular reslricled purpos08.
De$KJnated funds are funds Set aside by tho trustees ujt of unr8slrict84 general funds for the specrfiG futur8 purposes or prole¢ts.
11. Depreclatlon
Depreeiaiion hss b88n providad at the following rates in orderto write off the assets over their eslimatsd Usef￿ live$.
Equipment
reducing balan￿ 25%
ptye9

PRESBYfERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON
19. TurTr￿r
Tumover ￿preSentS Invoiced valug of g(M)ds and servre5 suppli8d by the ¢ornp8ny. nèt of value addèd tax and trade diso)unts.
2. TANGIBLE FIXED ASSETS
Axturo8
and
Fittings
Equipment
Yotal
C08t
At 0111212021
At 3011112022
Depreciation
At 0111212021
For IfK year
At 3011112022
Net B¢)ok Amounts
AI 3011ir2022
At 3011113)21
1.000
1,000
9,398
9,396
10.396
10.396
1.000
7.867
8,867
511
9,378
1,000
8,378
1.018
1,018
1,529
1.529
3. DEBTORS
2022
2021
Amounts f811ing within one year..
Other debtcys
100
100
4. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2022
2021
Bank loans and ovtrdrafts
Other creditors
10.000
20,926
30,926
30,850
page 10

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON
S. LIMITED BY GUARA14TÈE
T1￿ company is limited by guarantee and d085 not have a Share ca￿tal Each tnernbÈr gives a guarantee to tontribuie 8 sum not
exceeding ££1.00, lo the company should il be wound up. At 3011112022 there were 8 membèrs.
6. UNRESTRICTED FUNDS
Brought Incoming Outgoing
forward resourc•s re$ourc•8
Transfers
Carried
forward
General fund
76.972
76.972
31.063
31.063
149.Q261
149,0261
59,009
59.009
7. RESTRICTED FUNDS
Brought Incomlng Outgoing Transfers Carri8d
fO￿ard w50urc¢$ resources
forward
Men's FeJk)wsip
Singing Band
Choir
YAAF
we￿re
Women's Fellowship
BSPG
Building Fund
2,578
1,330
1.131
soo
5,493
4,067
1501
10.070
25.119
1D7
555
120
1,885
1.251
520
5.493
522
Iso)
12.0001
8,070
-i?.rKJoi 20,376
106
13.6511
908
13.651
Men's Fellowsip
Fun¢ls raised by the rnen for aclivilios ireonnection with the man
Slnging Band
Funds rai%ed by the Singing Band forthe benefts of Ihe singing band
Cholr
Funds raised by th8 Ghoir for the acti￿tieS in conn8Ction wlh the Chor
YAAF
Funds raised by Ihe Youth in ￿nnect￿n with the a¢ipiilkgs of the yothh
W6lfarè
Funds rais￿ for the r81iefof poverty in the churth and in the communrty
Womon'8 Follow8hip
page 11

PRESBYWAN CHURGH OF GHANA. CALVARY CONGREGATION. LONDON
7. RESTRfTED FUNDS
Funds raksed by Ihe women for the ¥tiviles related to the women
BSPG
Funds rsis￿ for the adiviti88 in o)nnectk)n with the Bible stud￿5
8ulldlng Fund
Funds raisod toards the purehase of worship centre
Page 12

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGAnON, LONDON
In¢omlng Re¥ourcoS
ltytho Y￿rended 3011112022
2022
2021
Ineominq resou￿0$
Incomln# resour￿ from generatsd funds
Sundry dontlon8
Gèneral offering
arvest
Tith8S
Thanksgiving
Womens Felowship incom8
Men'$ Fellowship
YAAF
Welfare
Singing band
Choir
Presbytery- Nonh ￿don District
Gift Aid
10,081
2.945
12.272
4,100
106
1.830
3.390
7,205
20
1,2PAI
400
500
555
120
1,656
31.g63
15.8Q5
31,963
31.972
1&805
15,805
pag8 13

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION. LONDON
Exp8nsoS
for tho year end*d 3011112022
2022
3021
ExF•nses
Cost$ of generatlng fvnds
Costs OfGenèrating Voluntary Ineome
Costs Of Geiieraling Funds Costs Of Gènerating Voluntary In¢om8 1
833
833
harltable ActFvities
PROMofioN OF RELIGION
Women's Fallowship
Welfare
District assessment
Pr8aching f8e$
RefreshmetEI & X'm&8 party
8and expenses
Donation
Chur¢h exp8n$88
Reni
C8lechi&i expens&$
Repairs and r0￿waI8
Travelling & motor expenses
Profess￿Tr81 fees
Ststionery & offic8 supplies
Telephone
Dewecia1￿n of barKI and otl)er equipment
833
303
3.348
20.226
700
1.433
8,805
3,650
963
6,600
3.500
460
2,999
850
215
115
511
52.678
52.678
833
pag* 14