2022-03-31-accounts - The Church Of God (National Office - UK)

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12 Lilafield Court T: 0121 360 6491 638 Kingstanding Road e: enquiries@randjaccountants.co.uk Birmingham B44 9SL w: randjaccountants.co.uk

Your ref: Our ref: T026 Date: 10 November

PRIVATE & CONFIDENTIAL Rev Philip Bennett THE CHURCH OF GOD (NATIONAL OFFICE - UK) The Church Of God Long Lane Halesowen West Midlands B62 9LL

Dear Phil,

Accounts for Period ended 31/03/2022

Please find attached final accounts for THE CHURCH OF GOD (NATIONAL OFFICE - UK) for the period ended 31/03/2022. I have also attached fileted Accounts for the period ended 31/03/2022

I propose to make no further comment on the accounts in this letter, but will be pleased to let you have any further information you may require.

Please review the attached carefully and if you are happy that the accounts can be approved please print out a set of each of the attached documents, obtain appropriate signatures where indicated on Directors' Report and the Balance Sheet and return the signed documents to this office.

The filleted accounts is for your records. Once you have approved the full set of accounts as mentioned above, we will file the filleted accounts electronically with the Companies House.

Upon receipt of the above, I shall also file a copy of the full set of account together with the attached Corporation Tax return (CT600) and Computations,with the H M Revenue & Customs electronically,

Should you have any queries or need to discuss anything related to the accounts and tax computations, please do not hesitate to contact me.

Yours sincerely,

Raj Patel R & J Accountants email: raj@randjaccountants.co.uk

ACCOUNTANCY TAXATION BUSINESS STARTUPS SUPPORT SERVICES COMPLIANCE SERVICES

Incorporated Financial Accountants, Business and Taxation Advisers Director: R D Patel FFA/FIPA FFTA FAIA ATT Consultants: J P Patel BA ACA; A D Patel ACA (Chartered Accountants) R & J Accountants is a trading name of R & J Accountants Ltd: Company registration: 07560274 VAT Number: 188 1878 50

THE CHURCH OF GOD (NATIONAL OFFICE - UK)

Charity No. 1132804

Company No. 07015215

Trustees' Report and Unaudited Accounts

31 March 2022

THE CHURCH OF GOD (NATIONAL OFFICE - UK) CONTENTS

	Pages
Trustees' Annual Report	2 to 4
Independent Examiner's Report		5
Statement of Financial Activities		6
Summary Income and Expenditure Account		7
Balance Sheet		8
Notes to the Accounts	9 to	16
Detailed Statement of Financial Activities	17 to	18

Page 1

THE CHURCH OF GOD (NATIONAL OFFICE - UK) TRUSTEES ANNUAL REPORT

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07015215

Charity No. 1132804

Registered Office

The Church Of God Long Lane Halesowen West Midlands B62 9LL

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

B. ANDERSON P.C. Bennett S. BROWN (Resigned 25 June 2021) M. CLARKE J. MWILA (Resigned 25 June 2021) R. PRINCE G. WILSON

Accountants

R & J Accountants 12 Lilafield Court 638 Kingstanding Road Birmingham B44 9SL

Page 2

THE CHURCH OF GOD (NATIONAL OFFICE - UK) TRUSTEES ANNUAL REPORT

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's articles and memorandum state the Trust's principal objectives to:

Advance the Christian faith in accordance with the statement of beliefs in the schedule hereto attached in such ways and in such parts of the United Kingdom or the World;

Relieve sickness and financial hardship and to promote and preserve good health by provision of counselling and support in such parts of the UK or the world.

Provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life in such parts of the United Kingdom or the World; good health by provision of counselling and support in such parts of the United Kingdom or the World; as the trustees may from time to time think fit.

The trustees have paid due attention to the Charity Commission's general guidance on public benefit in respect of all the charity's activities. Significant activities

The Church of God (National Office UK) Ltd continues to operate financially as an independent trust. The Church activities include

Sunday morning and Sunday evening Meetings, Sunday school and a variety of mid-week meetings.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

2021/22 has been a year where we were able to get back to a more normal routine as the Covid-19 pandemic subsided. Some of our churches have continued to have some activities on line as well as streaming Sunday services for individuals who are unable to attend in person. Our members continue to support the local and national church financially.

Activities during the year have included: National Conferences National Men’s Retreat National Ladies Retreat National Family Camp Sunday and midweek services Sunday school classes & Children’s Christmas parties Bible studies & craft clubs Online evangelism using social media platforms

As an organisation our future goal is to reach out even further to the communities and to be a source of support for all. We are utilising more online tools e.g. YouTube, and Facebook to help us in our evangelistic endeavour to accompany more traditional methods such as leaflet drops and door to door activities.

Page 3

THE CHURCH OF GOD (NATIONAL OFFICE - UK) TRUSTEES ANNUAL REPORT

FINANCIAL REVIEW

Reserves policy

We aim to build up reserves in order to keep a contingency fund in the bank to cover the on-going costs of the charity for the security of the organisation. We would also like to hold some funds so that we can act on a timely basis to a higher level of excellence and reach any given need effectively. We believe our responsibility is to promote high level of community care and address the social needs of humanity and lovingly support and serve our community so we can live in a safe and equitable community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes a limited company, limited by guarantee as defined by the Companies Act 2006.

Risk management

The trustees have a duty to identify and review the risk to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

P.C. Bennett

Trustee

28 November 2022

Page 4

THE CHURCH OF GOD (NATIONAL OFFICE - UK) INDEPENDENT EXAMINERS REPORT

Independent Examiner's Report to the trustees of THE CHURCH OF GOD (NATIONAL OFFICE - UK)

I report on the accounts of THE CHURCH OF GOD (NATIONAL OFFICE - UK) for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner

The trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

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

examine the accounts under s.145 of the 2011 Act;
to follow procedures laid down in the general Directions given by the Charity Commission under s.145(5)(b) of the 2011 Act; and

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 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 statement below.

Independent examiner's statement

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

(1) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with the Companies Act 2006, s.386 and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice: Accounting and Reporting by Charities,
have not been met: or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr R D Patel

R & J Accountants
12 Lilafield Court
638 Kingstanding Road

Birmingham

B44 9SL
28 November 2022

Page 5

THE CHURCH OF GOD (NATIONAL OFFICE - UK) STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2022

Unrestricted funds 2022 £ 97,044 30,698 5 7,500	Total funds 2022 £ 97,044 30,698 5 7,500	Total funds 2021 £ 88,725 13,590 204 9,375
135,247 84,909 37,965	135,247 84,909 37,965	111,894 59,459 14,690
122,874 -	122,874 -	74,149 -
12,373	12,373	37,745
12,373	12,373	37,745
12,373 246,828	12,373 246,828	37,745 209,083
259,201	259,201	246,828

Page 6

THE CHURCH OF GOD (NATIONAL OFFICE - UK) SUMMARY INCOME AND EXPENDITURE ACCOUNT

for the year ended 31 March 2022

Income Interest and investment income Gross income for the year Expenditure Interest payable Depreciation and charges for impairment of fixed assets Total expenditure for the year Net income before tax for the year Net income for the year	2022 £ 135,242 5 135,247 120,448 2,237 189 122,874 12,373 12,373	2021 £ 111,690 204
		111,894
		71,054 2,843 252
		74,149
		37,745
		37,745

Page 7

THE CHURCH OF GOD (NATIONAL OFFICE - UK) BALANCE SHEET

at 31 March 2022

Company No. 07015215 Notes 2022 £ Fixed assets Tangible assets 12 172,528 172,528 Current assets Cash at bank and in hand 154,001 154,001 Creditors:Amount falling due within one year 13 (2,214) Net current assets 151,787 Total assets less current liabilities 324,315 Creditors:Amounts falling due after more than one year 14 (65,114) Net assets excluding pension asset or liability 259,201 Total net assets 259,201 The funds of the charity Restricted funds 15 Unrestricted funds 15 General funds 259,201 259,201 Reserves 15 Total funds 259,201	2021 £ 172,717
	172,717 144,291
	144,291 (1,061)
	143,230 315,947 (69,119)
	246,828
	246,828
	246,828
	246,828
	246,828

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 28 November 2022

And signed on its behalf by:

P.C. Bennett Trustee

28 November 2022

Page 8

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

for the year ended 31 March 2022

1 Accounting policies

Basis of preparation

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 if Ireland (FRS 102) - Charities SORP (FRS 102) (effective 1 January 2015) - the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures & Fittings 25% Reducing balance Motor Vehicles 25% Reducing balance

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with throug the Statement of Financial Activities. No depreciation is provided in respect of investment properties.

This treatment conflicts with the requirements of the Companies Act 2006 that all properties should be depreciated. The directors consider that, because these properties are not held for consumption, but for their investment potential it is necessary to adopt the requirements of the FRSSE in order to give a true and fair view.

Intangible fixed assets and amortisation

Intangible fixed assets (including purchased goodwill, patents and trademarks) are carried at cost less accumulated amortisation and impairment losses.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 10

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Income and endowments from: Donations and legacies Charitable activities Investments Other Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted funds 2021 £ 88,725 13,590 204 9,375 111,894 59,459 14,690 74,149 37,745 37,745 37,745 209,083 246,828	2021 £ - - - - - - - - - - - - -	2021 £ - - - -
			- - -
			-
			-
			-
			- -
			-

Page 11

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

4 Income from donations and legacies

Tithes Gifts & Offering Gifts AID 5 Income from charitable activities Assemble Band Movement (ABM) Activities & Events Misc Donations Sunday School & Services Convention Women's Missionary Band World Mission 6 Income from investments Bank interest received 7 Other income Rent Received	Unrestricted £ 85,109 11,935 97,044 Unrestricted £ 819 10,176 5,957 7,209 3,550 1,646 1,341 30,698 Unrestricted £ 5 5 Unrestricted £ 7,500 7,500	Total 2022 £ 85,109 11,935
		97,044
		Total 2022 £ 819 10,176 5,957 7,209 3,550 1,646 1,341
		30,698
		Total 2022 £ 5
		5
		Total 2022 £ 7,500
		7,500

Page 12

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

8 Expenditure on charitable activities

Expenditure on charitable activities Assemble Band Movement (ABM) Convention Governance costs Trustees' salaries Independent examiner fees 9 Other expenditure Bank loan and overdraft interest payable Motor and travel costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs 10 Net income before transfers This is stated after charging: Depreciation of owned fixed assets 11 Staff costs No employee received emoluments in excess of £60,000.	Unrestricted £ 12,007 13,887 57,215 1,800 84,909 Unrestricted £ 2,237 589 28,889 189 6,061 37,965 2022 £ 189	Total 2022 £ 12,007 13,887 57,215 1,800
		84,909
		Total 2022 £ 2,237 589 28,889 189 6,061
		37,965

Page 13

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

12 Tangible fixed assets

Land and buildings Fixtures & Fittings £ £ Cost or revaluation At 1 April 2021 171,960 1,794 At 31 March 2022 171,960 1,794 Depreciation and impairment At 1 April 2021 - 1,037 Depreciation charge for the year - 189 At 31 March 2022 - 1,226 Net book values At 31 March 2022 171,960 568 At 31 March 2021 171,960 757 13 Creditors: amounts falling due within one year Trade creditors Other taxes and social security Other creditors 14 Creditors: amounts falling due after more than one year Bank loans and overdrafts 15 Movement in funds At 1 April 2021 Restricted funds: Unrestricted funds: General funds 246,828 Revaluation Reserves: Total funds 246,828	Motor Vehicles £ - - - - - - - 2022 £ 42 - 2,172 2,214 2022 £ 65,114 65,114 Incoming resources (including other gains/losses) £ 135,247 135,247	Plant & Machinery £ - - - - - - - Resources expended £ (122,874) (122,874)

Page 14

THE CHURCH OF GOD (NATIONAL OFFICE - UK) NOTES TO THE ACCOUNTS

16 Analysis of net assets between funds

Analysis of net assets between funds
Fixed assets Net current assets Creditors due in more than one year and provisions	Unrestricted funds £ 172,528 151,787 (65,114)
	259,201

17 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 15

THE CHURCH OF GOD (NATIONAL OFFICE - UK) DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2022

Income and endowments from: Donations and legacies Tithes Gifts & Offering Gifts AID Charitable activities Assemble Band Movement (ABM) Activities & Events Misc Donations Sunday School & Services Convention Women's Missionary Band World Mission Investments Bank interest received Other Rent Received Total income and endowments Expenditure on: Charitable activities Assemble Band Movement (ABM) Convention Governance costs Trustees' salaries Independent examiner fees Total of expenditure on charitable activities Other expenditure Bank loan and overdraft interest payable Motor and travel costs Travel and subsistence	Unrestricted funds 2022 £ 85,109 11,935 97,044 819 10,176 5,957 7,209 3,550 1,646 1,341 30,698 5 5 7,500 7,500 135,247 12,007 13,887 25,894 57,215 1,800 59,015 84,909 2,237 2,237 589 589	Total funds 2022 £ 85,109 11,935 97,044 819 10,176 5,957 7,209 3,550 1,646 1,341 30,698 5 5 7,500 7,500 135,247 12,007 13,887 25,894 57,215 1,800 59,015 84,909 2,237 2,237 589 589	Total funds 2021 £ 73,465 15,260
			88,725
			815 - 3,228 5,335 2,121 1,050 1,041
			13,590
			204
			204
			9,375
			9,375
			111,894 - 4,912
			4,912
			52,747 1,800
			54,547
			59,459 2,843
			2,843
			943
			943

Page 16

THE CHURCH OF GOD (NATIONAL OFFICE - UK) DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Premises costs Rent Rates Light, heat and power Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Fixtures & Fittings Depreciation of Motor Vehicles Depreciation of Plant & Machinery General insurances Stationery and printing Sundry expenses Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds	4,605 101 1,148 23,035 28,889 189 - - 2,044 324 3,693 6,250 37,965 122,874 - 12,373 12,373 - 12,373	4,605 101 1,148 23,035 28,889 189 - - 2,044 324 3,693 6,250 37,965 122,874 - 12,373 12,373 - 12,373	2,585 - 1,394 2,421
			6,400
			252 - - 2,302 480 1,470
			4,504
			14,690
			74,149 -
			37,745
			37,745 -
			37,745

Page 17