CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 1st April 2023 to 31StMarch 2024 Charity name: CHRIST APOSTOLIC CHURCH (CAC) INTERNATIONAL Charity registration number: 1134340 Objectives and Activities SORP reference Summary of the purposes of the charity as set out in its governing document Para 1.17 1. To advance the Christian religion in Hackney and other parts of the UK and the world 2. The relief of financial need, the advance of education and the promotion of good health and supporting other charities. 1. Small Donations to support members and other charities in need 2.Holding of Prayer meetings sermons, lectures to educate and encourage members to make better choices 3.Provision of Counselling and mediation services to solve everyday roblems of members Summary of the main activities in relation to those purposes for the public benefit, in particular,the activities, projeGts or services identified in the accounts. Para 1.17 and Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.18 Additional information {optional) You ma choose to include further statements where relevant about.. SORP reference Para 1.38 Policy on grant making The is in monetary contribution is supporting it mother church in Ghana to build a facility for the community to support the less privilege. Para 1.38 Policy on social investment including program related investment In monetary terms?? {??) In Service: Volunteers helped in supporting I caring for children and the aged. They also assisted in organising events to enlighten members Para 1.38 Contribution made by volunteers Other Achievements and Performance SORP reference 2. Our leaders at the local levels have provided Counselling and mediation services to solve everyday problems of members in need with home visits, food donation and so on Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society. Para 1,20 3. In addressing the spiritual needs of members, we have held Prayer meetings, sermons, lectures to educate and encourage members to make better choices In life. It is evident that these activities have impacted the lives of the less privileged within the Charity. 4. Through our leadership trainings, some of the member are empowered and able to heading and opening branches In other location and supporting communities. 5. The church is able to acquire new instrument for the music department 6. Youth seminars are held annual to engage the youth and also empower them to be good influence to the communi at lar Additional information (optional) You ma hoose to include further statements where relevant about.. As Above {1.20) Achievements against objectives set Para 1.41 Main fund-raising activities have included weekly silver collections, monthly tithe payments and annual harvest. Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Para 1.41 Other Financial Review Review of the charity's financial position at the end of the eriod Statement explaining the policy for holding reserves statin are held Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern Para 1.21 Para 1.22 Para 1.22 Para 1.22 Par8 1.24 Para 1.23 Additional information (optional) You ma choose to include further statements where relevant about: 1. Weekly collections 2. Monthly tithes 3. Mid-year Harvest 4. Annual Harvest 5. Gift Aid proceeds 6.Support from Mother Church -Ghana 7. Other Contributions from members The charity's principal sources of funds (including any fundraising) Para 1.47 Investment policy and objectives including any social investment policy adopted Support to mother church in Ghana to build a retirement home to old serving member in the deprived community by contributing Para 1.46 Some members and trustees are breaking away from the main church to form their own church. A description of the principal risks facing the charity Para 1,46 Other Structure, Governance and Management Description of charity's trusts.. Type of governing document 1.41'tpi Para 1.25 Constitution adopted on 30th May 2008 and amended on 20th Janua 2025 How is the charity constituted? Para 1.25 Kc.4 Lil i1ilQ',ili Poi atei ass()I,I,4tii);'I, i [()-, Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 1.25 Trustees are appointed and Executive Committee Members are elected. The Terms of Appointment and election are set out in the Constitution Additional information (optional) You ma choose to include further statements where relevant about: A quarterly seminar is organised for training with resource persons invited . Policies and procedures adopted for the induction and training of Trustees Para 1.51 1. The Trustees 2. Executive Committee l UK Management 3. Local Management 4. Local Organisational Leaders The charity's organisational structure and any wider nelmork with which the charity works Para 1.51 All work in consultation with National Executive Council in Ghana 1. National Executive Council in Ghana 2. Charities Commission UK Relationship with any related parties Para 1.51 Other Reference and Administrative details Charit name Other name the charit uses Re istered charit number Charity's principal address Christ A None 1134340 167 Edge Lane, Droylsden - Manchester M43 6BE ostolic Church CAC International Names of the charity trustees who manage the charity Dates acted if not for whole ear Name of person lor body) entitled toa oint trustee ifan Trustee name Office lif any) Rev. Thomas Appiah Kubi Mrs. Elizabeth Akosua Nyame Mr. Kwaku Richard Abebrese Chairman 2009 Secretary 1st November 2021 Member 13th December 2018 Mr. Yaw Frimpong Akosah Member 22nd August 2019 Ms. Lauretta Anokye Member 12th March 2020 10 12 13 14 15 16 17 18 19 20 Cor orate trustees - names of the directors at the date the re Director name ortwasa roved NIA Name of trustees holding title to property belonging to the charity Dates acted if not for whole ear Trustee name Funds held as custodian trustees on behalf of others Description of the assets NIA held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects NIA Details of arrangements for safe custody and segregation of such assets from the charity's own assets NIA Additional information (optional) Names and addresses of advisers (Optional information) Type of adviser Name Address ACCOUNTANT Emmanuel Hackman Suite 119 Estuary House 196 Ballards Road Dagenham, Essex RM10 9AB Name of chief executive or names of senior stsff members (Optional information) Rev Thomas Appiah Kubi Ministers of religion Exemptions from disclosure ersonnel details Reason for non-disclosure of ke Other o tional information Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date Rev. Thomas Appiah Kubi Chairman Mr Richard Abebrese Member 2810112024 CHRIST APOSTOLIC CHURCH (CAC) INTERNATIONAL 167 EDGE LANE DROYLSDEN MANCHESTER ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ST ENDED 31 MARCH 2024 Section A Statement of financial activities iinrestricted funds Restricted incume funds Endowment funds Recommended categories by activity Prior year funds Total funds Inc(bming rebouree& {￿0t¢.3) Income and endowmcnts from; Doiiaiions and l¢rTacic% FOI F02 F03 F04 F05 65,490 ?7.115 Cliariiablts activitics 267 330 267 330 17? 15? Scparatc material it¢iii of incoiiie OtliLI' Tolul 332,819 332.819 199267 Rcliourco& expended {N'ot¢ 6) Expcnditurc on.. Ilai.4ing ftiiids C.haritablL activitie.% 290013 4.374 294 387 176737 SepardL¥ n)BL¢rial iieni ofexp¢nse Oilicr rrJl41 290,013 4.374 294 387 176737 'et Incomellexpendlturel b¢&fore inve$tmont gainsl{los$et•} Nil b)ains/llussLs) on invLslinents Net Ii)comellexpendlture) Ex¢raordiiiary iiems TrJnsfL'r¥ between fuiid¥ 22.530 Othcr rcco&inlsed gain¥lll(b&%es}: Gaiiis and IossLS on revdliidtion oc fix¥d 148LI.4 lor thL charity'8 ()WJl U5L Jvvl Kiiiveiiieiil iiifund.% Toidl tijnds brought forward 335.312 121,533 456.845 434,315 Ttsi4lfuiid& cuvriedfurwurd 378 118 117 159 456 845 Section B Balance sheet Restricted income funds Unrestricted tuiids Endowmeiit funds Total this yoar Total I￿$t year Fixed Assets FOI F02 F03 F04 F05 Intangible assets Tangible assets (Tr4ote 14) 40,415 444,685 485 100 488901 Hei'it¥ge assets Toliii fLYecl n,s,sels 40,415 444,685 485,100 488,901 Current assets Debtors ( Note 19) 6S.490 65,490 27,115 Cash at bailk and fin hand (Note 24) 47,805 47,805 51,603 11.3,294 113,294 78,718 Creditors: Aiiiount¥ falling duc Ivitliin one ye#i' (Note 20) 9,565 6,722 ￿￿1 cui'i'LpKf us&¢ts/(liobilili¢J') 103 730 103,710 71.996 Tnlul (iJsLils L'ui'reiii liftbililie& 144,145 444,685 588.830 560,897 Credltoi's: Rniountb falling due aftei. one y¢#i' (Noto 20) 93,552 104.052 Pi'ovisions foi. liabilities Toliil rtel osset.$ oi. liftbililies Funds of tl)¢ Charity Endown)ei)t I'unds (Note 27) 144 145 351 133 495,278 456,845 Restricted income lunds (Note 27) 11.7 159 117,159 121,533 Unresti'icted funds 378,118 378,118 335,312 T(plal SiLsiied l)y onc oi. two ti'ustces on bel)aif or ,Ill the trustees 378,118 117,1.$9 495 278 4.fj6 845 Signatiii'e Print Name appi-oval ddlm Thoina5 A iah-Kiibi Richard Abrebrese Seclion C Noles I'o tIiLb a¢iountS (cont} Note 3 Analysis of income Restrieted Income funds Unrestricted fund5 Endowmen¢ funds Total funds Prior year Anal sis Donations and gifts Gift Aid Donations and legacies: 65.490 27,115 Gencral giranis provid¢d by goveiiiinendotlier chai-ities Membership subscriptions tnd sponsor%hip% whicli are iii substance donations Donated good.%, facilities and services Other Total 65,490 65.490 27.115 Charitable activities: Harvest 55,909 55,909 24.947 Mcmbci's, Tithcs & Offcriii r 144.032 144,032 126.907 Otlier 67,389 67,389 Total 267.330 267 330 172 152 Other trading activities: Otlier Total Inconie from investments: Intcresi incoinL Dividend income Rental and leasing incoirje Other Total Separate material item of income: Total TOTAL INCOME 332,819 332,819 199,267 Section C Note 6 Notes to the accouiits Analysis of expenditure (cont) Restricted in¢ome Unrestricted Total funds Prinr year Anal Exp on eharitable activities Wag¢% & SalariL% 8.781 7.269 PTinting and Siatioi)cry 4,673 2.001 Outreach & Evangelism 19,943 RefercshmLiil at Meciiiig 7.656 7.656 2,906 Ho.%pilalily 15,668 15.()611 19.379 Pastoral Care 21,455 21.455 6.850 Donaiion 14,023 Accouniai)ey andl Fce 4,721 4,530 Le¥al & Pi'olc.45ional 1,094 1,385 Childr¢n & Youih Trtsiniiig & AciiviiLib 22.866 Libht & Heal 12,389 12.3119 8.007 Other R¢sourcL.% LxpL'I)sL% 2,999 R¢pairs & Mli intenaiicc 10,052 DepreLiation 14,736 Truv¢llink7 & Moior Ruiiniiig 12.718 8,201 Sundri¢s 5,087 5.087 3.694 Insuran¢e5 IMoioi'& & Buildings) 6,03Q 8,206 Mortgage Inieiest 7.073 7,073 7,073 Hall l.lir¢ & Establislinienl Exp¢iis¥s 70.363 Tol41 expendStur£ tsn Charitable actlYitic5 290,013 4,374 294,387 176,737 ()Iher Total tsthcr e%pLbnditure TOTAL EXPF.NDITURF. 290013 294.387 176.737 Section C cont Notes to the accounts Note 10 Details of certain items of expenditure 10.1 Fees for examination 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. If nothing was paid please enter .0, in the appropriate box(es). This year Last year Independent examiner's fees 450 450 Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Section C Notes to the accounts (cont) Note 11 Paid employees Please complete this note if the charity has any employees. 11.1 Staff Costs This year Last year Salaries and wages 8,781 7,269 Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs 8,781 7,269 Section C Notes to the accounts (cont) Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation Freehold land & buildings Other lalld & buildings Plant, maehinery and motor vehieles Fixtures, rittings equipment Total At thL bcgyinningy of the year 490 924 2?1 681 712 605 Addition.s 11,212 11,212 Rcvaluation.% Disposals Transfcr. Ai end of Ilie year 14.2 Depreciation and impairments **Basis SLorRB 490 924 232 893 723 817 SLorRB SL oi. RB SLorRB SLorRB Straigh( Liiie {"SL"lor Reduciiig Balance ("RB") Rate 20/ At beginning of the year 182,374 223 704 Disposals Depreciation 4,909 10,104 15,013 Ii)Ipairnient Transfers Ai end of t]ie year 192.478 238717 14.3 Net book value Nei book value at the beginning of the year Net book value at the end of the year 449 594 488,901 444,685 485,100 Section C Note 20 accruals Please complete this iiote if the charity has ally L'reditor.w or accriials. Notes to the accounts Creditors and (cont} 20.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falling due after more thali one year This year Last year Accruals for grants payable Bank loans and overdrafts 4,721 93,552 104.052 Trade creditors 5,8?2 Payments received on account for contracts or performance-related grants Accruals and deferred income 450 900 Taxation and social security Other creditors 4,393 Total 9.565 6.722 93,552 104.052 Section C cont Notes to the accounts Note 24 hand Cash at bank and in This year Last year Short term cash investments {less than 3 months maturity date) Short term deposits Cash at bank and on hand Other 47,805 51,603 Total 47,805 51,603 Independent examiner's report on the accounts CHARITY COMMISSION FOR ENGLAND ANO WALES Section A Independent Examinerfs Report Report to the trustees/ members of Christ Apostolic Church Internationa I ICAC) On accounts for the year ended 31" March 2024 Charity no (if anv) 1134340 Set out on pages Respective responsibilities of trustees and examiner The charity's trustees a re responsible for the prepa ration of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 20111"the Charities Act") and that an independent examination is needed. The charity's gross income did not exceed £250,000 due to the COVID-19 and for consistency l am qualified to undertake the examination by being a qualified member of Association of Chartered Certified Accountants. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission lunder section 145151{bl of the Charities Act, and to state whether particular matters have come to my attention Basis of Independent My examination was carried out in accordance with general Directions given by the Charity examinerfs statement Commission. An examination includes a review of the accounting records kept by the charity and a com parison of the accounts presented with those records. It a Iso includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be req uired in an a ud it, and conseq uently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent In connection with my examination, no material matters have come to my attention (other examiner's statement than that disclosed below .) which gives me cause to believe that in, any material respect; the accounting records were not kept in accordance with section 130 of the Charities Act,. or the accounts did not accord with the accounting records,, or the accounts did not comply with the applicable reqijirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. * Please delete the words in the brackets if they do not opply. Signed: Date: 25/011/2024 Name; Charles Agyeman Relevant professional qualification{s) or bodv (if any): Association of Chartered Certified Accountants Address: 64 Hainault Road, Chigwell, Essex IG7 5DQ