R8gister&J nurn￿r.. 05639578
Charity number.. 1129937
PRESBYTERIAN CHURCH OF GHANA. CALVARY CONGREGATION. LONDON
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 3011112023
Preparèd By..
Kojo & Co
Chartered CertEfied Aoxunlanls

PRESBYfERIAN CHURCH OF GHANA. CALVARY CONGREGATION. LONt)ON
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 3011112023
TRUSTEES
Kwame Appiah-Peprah
Verissa Takyiwaa Akoto
Kofi Ofosu Amanirrfj
Danso
Ruth Yasmine Wobil
REGISTERED OFFICE
118-120 LONDON fioAD
MITCHAM
SURREY
CR4 2JQ
COMPANY NUMBER
05639578
CHARITY NUMBER
1129937
ACCOUNTANTS
Kojo & Co
Chartered Certth&d Accountsnts
P8g8 1

PRESBYTERIAN CHURCH OF GHANA. CALVARY CONGREGATION, LONDON
ACCOUNTS
FOR THE YEAR ENDED 3011112023
CONTENTS
Pag8
Rep(wt of the Trust688
Independent Exarninerfs Stalerr*ni
ststement of FinatKial Activities
BaL2n￿ Sheer
Notes to the A¢¢ounts
gto 13
Oetailed Stalerrtsnt of Financial Activit￿5
12
paoe 2

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION. LONDON
FOR THE YEAR ENDED 30M112023
TRUSTEES. REPORT
The trustees presont their report and aco)unt$ for year ended 3011112023
PRINCIPAL ACTIVITIES
The prinupal activty of the charity in the year undèr revvaw wa$ teachlng and preaching of God's Word and the sharing of the
Sacrament.
STRUCTURE GOVERNANCE AND MANAGEMENT
The Truste88 are elected frorn the t￿grEgatiOn by th• ontire membgrship of the church through a sef*el voting, they serve for a
period of four years. they mansge and CA)ntrol the day-to-d8y aclivlties of th8 ¢hurch. ernergency meeting ran bè call&1 wlside Ih88e
$¢heduled Me811r￿S.
Th8 Trustees mggt onc8 a month, to di8uJss all rnattws ¢on¢erning the chijrch
The IN5tees who served during the year are
A9￿5 Evelyn Opp)ng
Kori Ofosu-Arnanlng
Owusu Danso
Ruth yasmi￿ wo￿1
Kwame Appiah-Pepra
Verl$8 Takywaa Akoto
All￿ Breny8
I the directors and trustees ar8 mèmbers of tho companyand guarantee to contribute a surn
rK)l ex¢eeding £1.00 lo the assets of tho company in th8 event of it b8ing wound up
At 30 November 2023. there w8r8 8 members
ACHIEVEMENTS AND FUTURE DEVELOPMENTS
The year 2023 w88 a successful one $in¢e we m8nag8d lo deliver on SOMÈ of our planned adivitK9S. As É Christian ch8rty rTh)sl of
our [￿gramme5 were centr8d on Chrislianty and promoting cotntnunily coh8slon. These included Evanq81ism in 3nd around Balh3tn
and IIK>ting areas, H&allh walks and deaning of community parks every quarter. We were also able lo supply non-p8rishable foods
every month through our food bank lo assist the homeless and the needy within the Wandsworth and Merton boroughs. In addition lo
thE we also managed to broaden our Ecumeniol ￿latIonS Within our community through barbeques and gatne days with other
churche5 in the 8r8a. The ch8rity was mainly run on vdun&ry donation$ reGeived during our galheriros on Sundays as wo11 as Gift
aid receipts.
pag8 3

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION. LONDON
FOR THE YEAR ENDED 3011112023
TRUSTEES, REPORT
Activities for 2024. We have planned lo give out ￿n-p&￿shao1e foods, we intend lo also proV￿e hot rrtsals once a month through ￿r
food bank beginnino this surnrw. Thk8 k5 to serve 95 an extra support to the homeless.
Th8 raport was prepared in aLYordanee with the specKg1 provisions within Part 15 of the Companvè5 Act 2006.
Thi5 report W88 approved by the Btsard of Truste88 on 1210812024
Owtssu Danso
Trust88
page 4

PRESBYfERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON
INDEPENDENT EXAMINEFVS STATÈMENT
FOR THE YEAR ENDED 3011112023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PRESB￿ERIAN CHURCH OF GHANA. CALVARY
CONGREGATION, LONDON
I rgpDrt on the accounts of the cornpany forth¥ yearended 3011112023 .
RESPECTIVE RESPOIISIBIUTIES OF TRUSTEES AND EXAMINER
The trustees (who a￿ also the directors of lh& company for the purposes of company lawl 2re r88ponsible for ihe preparation of I
aco)unls. The Iruslees (onsider that an audit is not required for Ihis year und8r Sect￿￿ 144121 of the Charities Ad 2011 (the 2011
Actl and thai an inde￿ndent examination is needed. The charity's gross income exceeded £250,000 and l am qualified lo undertake
th8 eX8rninalion by bwng a qUalif￿d rnember of .
Having satisfied mysdf that the chanly Is not $ubje¢i 10 an audit un(Ser company law 8nd is duible for independent examination. il is
my responsibilty to..
- axamine the xeounls under $8cth)n 145 of the 2011 Act.,
- follow the FKoCedUr8s18￿ down in gèneral DirectK)ns given by the Charily Cornmission under Sectnn 14515llbl of th& 2011 Act.,
and
- stale whether partiojlar matter5 hav8 come to rny attention.
8ASIS OF INDEPENDENT EXAMINERS STATEMÈNT
My exaTnin3tion was tsrried out in attord8nc8 with general Directions given by the Charity Commission An exsminalion includes a
revi￿ of the accounting r8cor¢ls k8pI by the charity and a comparison of th8 accounts presenied with those racords. It also indud8s
wnsidetalion of any unusual items or disclosures in the accounts, seeking ?xplanatK>ns from you as trustees concerning any
such matt8rs. The proc8dur8s und&rtakon do not provide all the evidence thgt be required in an 8udit. and consequently no
opinion is gNen as to whether the accounts pr￿n1 a "true and fair view" and the report is litllited to Ihose matters set out in the
Statement beli)w.
page S

pRES8￿ERIAN CHURCH OF GHANA. CALVARY CONGREGATION, LONDON
INOEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 30M112023
INDEPENDENT EXAMINERS STATEMENT
In ¢u)nectK)n With my exatnin4tion, no mattor has com* to rny attention..
111 which gnies me reasonabl& cAuse lo beI￿v* that in any maierigl respect the requ1r8rr￿nts".
- lo keÈp accounting records in accordanc9 wilh seclK)n 386 of the Compan￿5 Act 2006., end
lo prepare accounts whKh accord wth th8 acwunting reoyds, cornply wlh the aGcounlirKJ requiretnents of section 396 of the
Comp8nie$ A¢t 2006 and wllh the methods and prinCip￿S of the Sts18rnent of Recommended Pr•cticè'. Actrnunling and RÈporting by
Charit￿$
havo not b88n rnet.. ¢y
121 lo whrh. in my opin￿n. attention should ￿ drawn in order to enable a proper UnderSta￿lft9 of the a(tourrts lo te ￿ached
Dale.. 1210W2024
Kojo & Co
Chartered Cerbfied Accountants
page 6

PRESBYtERIAN CHURCH OF GHANA. ¢ALVARY CONGREGATION, LONDON
Statsment of FinanGial Activltles
for the yearended 3011112023
2023
2022
Unwtrictod Restrf¢tod
funds
fvnd5
Total
Toial
Income
Incom8 trom generated funds
Income trom Inve$irTbenls
Income from ¢hariiable actiwties
Total Income and ondowments
E¥pons05
Costs of g8n8rating fijnds
Expenditure on Charitable activitKgS
Total Expenses
Net galns on inv•stmaht$
Net Incom
224
75,794
76.018
224
1.476 77.270 31,963
1,476
77.494 31,972
53.549
53,549
626
54,175
52,678
626 54,175 52,678
850
J.319 120,706)
Tr8nsf8rs between fvnds
Gain81111)55esl on revalu8tlon of fixed assests
Net movement In funds..
Not Income for the year
Total funds brought forwar
Net funds carrled forward
114,0351
14,035 146.3481 (46.3481
8,434
67,080
75,514
14.885 123,0291 (67,0541
12,306 125,734 146.439
27.191 102,705
79,565
This statam8nt of financial ath¥it￿ includes all gain$ and losses recogni8ed in the year. All income 2nd expenditure
derive from wntinuiro ￿tivit￿$
pago 7

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON
BALANCE SHEÈT AT 3011112023
2023
2022
Not•5
FIXED ASSETS
T8ngibl8 88$ets
507
1,018
CURRENT ASSETS
Cash ai bank and in hand
122.274
122.2T4
20.076
709,293
109,293
30,926
CREDITORS: Amounts falllng due withln one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
102.198
102,705
78,367
79,385
CAPITAL AND RESERVES
Unrnstri¢t8d fvnd$
General fund
R•strlctod fvnds
75.514
27,191
102,705
59,009
20,376
Tg,385
' For the year endiw 3011112023 the cornpany was entitled to exemption under se¢rion 4Th of the Comp8nK?$ Ath 2006 r81atire
srnall companies.
The member5 have not required the cornpany 10 obtsin an 8udil in a￿OrdanCe With seclion 476 of the Companies A¢t 2006.
The directors a¢kno￿edge their resFonsibilitRs for complying with th8 requir8monts of the Act with ￿SpeCt to accounting r8c(*ds and
the prep8ralion of aLuunls.
These accounts have b88n prepared in accordan¢e with the wow*ons applicable to GOrnP8nies &ubig¢t to the $mdl cornpanies
regirne.
Approvod by the Ix>ard of trnstets on 1210812024 arKI slgned on thtlr
bohalf by
Verissa Takynv8a Akoio
Trusl8e
page 8

PRES8YTERIAN CHURCH OF GHANA, CALVARY CONGREGATION. LONDON
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 3011112023
1. ACCOUNTING POLICIES
la. Baal8 Of Accotsn¢ing
The aceounls have been prepared under the historical cost convention.
acwunls have b88n prepared in acrnrdancè with FRS102- The Finan¢i#l Reporting St2ndard applica￿& in th8 UK and Rewbli¢
Df Irdand and the Comp8ni8s Ad 2006 and the requi￿[￿Ont8 of the Staiernent of Recomrnended Practi¢0. Acwunling and Reporting
by Charities.
1b. Incominy Re80ur¢e8
All incotning resources are induded on the Ststement of Financial Activitigs wh8n the charity is legally enlilled lo the Incom8 and the
amount Can be quanlified with reasonable a¢¢uracy.
Ic. R6sourc•s Ex￿nd•d
Ex￿ndIture is a¢wunt8d for on an accruals basis and h8$ b88n classified Ur￿er ￿adingS It*t aggr￿at8 all cost related Its the
aleqory. Wher8 ￿$1s cannot ￿ diretuy aitribuied lo particular headings they have been allocated 10 activities on a basis consistent
with th& us8 of resource5.
1d. Allocatlon And Apportionm•ni Of Costs
AII c08ts reLgto to the singlè a¢tivity of the charrta￿e ￿MpanY and are reeognised arxordingly.
le. Fund Accounting
Unre%lridÈd funds can bo US8d In gcwrdanc8 with the charitable obl8CtNe8 at the discretion of the trustees
R88tri¢ied fvnd8 cfjn only be usad for particular restrictèd purposes within the obj8¢ts of th¥ charity. Reslrithons ar￿e when $pecffj￿d
by the dontr orwhen funds a￿ raised for particular r8slricied pur￿lse9.
vJnated funds are fund5 set aside by the trustee$ out of Un￿StriCted general fund5 for the $pecffj¢ fubjrè purposès or prol8¢ts.
If. DepTeciatlon
DepreciaiK)n has been provided at the fdlowing rates in order lo ￿118 off the assets overtheir estimated useful lives.
Equipment
raducing balanr* 25%
paoe 9

PRESBYfERIAN CHURCH OF GHANA, CALVARY CONGREGATION, LONDON
19. Turnover
Turnover repr05ent& tho invoiced valu8 of gcods and swwces suppliod by the wrnpany, ng1 of value add8d tax trade di8counts.
2. TANG18LE FIXED ASSETS
Flxtures
an
Flttln9S
Equlpment
Total
Cost
AI 0111212022
AI 3011112023
D8prèclatlon
AI 0111212022
For the y8ar
At 3011112023
N6t 8tsok Amounts
AI 3011112023
AI 3011 Ir2022
1,000
1,000
9,396
9,396
10.396
10.396
1,OiJO
8,378
511
8.889
9,378
511
9,889
1.000
507
507
1,018
1,018
3. CREDITOR$-. AIIOUNTS FALUNG DUE WITHIN ONE YEAR
2023
2022
Bank loans and ovèrdrafts
Oth8r cr8ditors
10,000
20,926
50,926
20.076
20.076
4. LIMITED BY GUARANTEE
Th8 company is limited by guarantee and dowd not h8V6 a share capital. Each r￿[nber gives a guarantee lo o)ntribJte a gJrn not
exGeeding ££1.CQ, to the ¢ornpany shcyJld it be W￿nd up. Al 3011112Q23 there w8r8 8 mernb8r8.
pagè10

PRESBYfERIAN CHURCH OF GHANA. CALVARY CONGREGATION. LONDON
S. UNRESTRICYED FUNDS
Brought Incomln9 Outgoing
ffo￿ard resources re80urces
Transfers
Carrled
forward
General fund
67.080
67.080
76.018
76,018
153,5491 114.0351 7S.614
153.5491 _I14:035j 75.514
6. RESTRICTED FUNDS
Brought IAcomlng Outgolng
forward roSou￿•S r•$oure••
Transfors
Carriod
fward
Men'$ Fdlowsip
Singing Band
Choir
YAAF
Welfare
Wotnen's Fellowship
2.685
1.885
1,251
520
5,493
522
Iso)
12.306
350
60
3.035
1,595
975
1.247
14.￿0
5.489
1501
27,191
13501
12761
461
9,407
4.167
800
BSPG
1,476
1626
14.035
M•n's F611owslp
Funds raised by th8 men for 8Ctivitres in￿nDecl10n with the men
Singing Band
Funds raised bythe Singing Band for the ￿nefits of the s￿l01n9 band
Chotr
Funds rais￿ by the Choir forthe a¢livilies in conn8Ction with the Ch(xr
YAAF
Funds raised by tt)e Youth in C￿ne￿I0￿ with thg 8Ctivilie$ of the youth
Welfirg
Fun45 raised ftr the rel￿1 of poverty in the church 8nd in tho ¢omrnunity
Wom8n's Fellowship
Funds raised by Ihe women fcr th& octivites ￿lated to Ihe women
BSPG
Funds raised ft)r tho acaivilies in ¢onnection ¥wth the Bible siudh
Building Fund
Funds raised toard8 the purchase of worship c8nlre
page11

PRESBYTERIAN CHURCH OF GHANA, CALVARY CONGREGATION. LONDON
InGomlng R680urco8
for the yoar ond8d 3011112023
2023
2022
Incomlng resources
Incomin9 re50urcg5 from generated fvnds
S¢Jndry don¢ion$
General offering
Harw88t
Tithos
Thank$giviNJ
Womens Felowship incom8
Men's Fellowship
YAAF
Singing band
Choir
Gift Aid
Mod$rato¢$ Club
14.462
14.615
25,334
3,197
800
349
266
60
70,081
2,945
12.272
4.100
106
555
120
1,656
14,187
490
73.780
31,963
77.270
77.494
31,972
page 12

PRESBYfERL4N CHURCH OF GHANA, CALVARY CONGREGATION, LONDON
E¥p6nse$
for thè year endèd 3011112023
2023
2022
Exponses
Costs of g8n6rating fvnds
Cha¥lt8bl• Activities
PROMOTION OF RELIGION
Women'$ Fellowship
Welfare
District è888ssmenl
Pr8aching fees
RefTr.5hrnensl & X'mas party
Band exp&nses
Youth Camp experws
Don8th)n
Church expense8
R8nt
Calachist exponses
Repairs £nd renewals
Gift Aid aggnvs ¢ornmk8sion
Travelling & rnotor expenses
PrOfe￿8￿nal fee5
Stationery & offica supples
Telephon8
Bank ¢harges
Depreciation of band and othor 8quipn*nt
5,815
11,000
2,050
2.992
5,760
3.714
2.￿0
1,778
7.820
2,750
3.348
30,226
700
7,433
6.805
3,6S)
963
6,600
3,500
3.693
2,503
2.999
475
215
775
511
511
52,678
54,175
54.175
52,678
page 13