CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the perÉod From 1st April 2024 to 31st March 2025 Charity name: CHRIST APOSTOLIC CHURCH (CAC) INTERNATIONAL Charity registration number: 1134340 Objectives and Activities SORP refeience Para 1_17 Summary of the purposes of the charity as set out in its governing document 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_17an 1.19 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 1.3A Policy on grant making Policy on social investment including program related investment Para 1.38 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 Contribution made by volunteers Para 1.38 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. Additional information (optional) You ma choose 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 harvesL 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 defiGIt Explanation of any uncertainties about the charity continuing as a going concern Para 1.21 Para 1.22 Para 122 Para 1.22 Para 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 None Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Some members and trustees are breaking away from the main church to form their own church. Para 1.46 Other Structure. Governance and Management Description of charity's trusts.. Type of governing document Para 1.25 Constitution adopted on 30th May 2008 and amended on 27th December 2009 How is the charity Gonstituted? Para 1.25 Trustee selection methods including details of any constitutional provision8 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: Policies and prO￿dureS 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 network with which the charity works Paia 1.51 All work in consultation with National Executive Council in Ghana 1. National Executive Council in Ghana 2. Charities Commission 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 Trustee name Office (if any) Dates acted if not for whole ear Chainnan Name of person lor body) entitled oint trustee ifan Rev. Thomas Appiah Kubi Mrs. Elizabeth Akosua Nyame Mr. Kwaku Richard Abebrese Mr. Yaw Frimpong Akosah Ms. Lauretta Anokye 2009 Secretary 1st November 2021 Member 13th December 2018 Member 22nd August 2019 Member th 12 March 2020 10 12 13 14 15 16 17 18 19 20 Cor Director name orate trustees - names of the directors at the date the re ortwasa roved NIA Name of trustees holding title to property belonging to the charity Trustee name Dates acted il not for whole ear Funds held as custodian trustees on behalf of others Description of the assets held in this capacity NIA 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 asset5 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 staff members (Optional information) Rev Thomas Appiah Kubi Ministers of religion Exemptions from disclosure Reason for non-disclosure of ke ersonnel details 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) Rev. Thomas Appiah Kubi Chairman Mr Richard Abebrese Member Date 2010112026 CHRIST APOSTOLIC CHURCH (CAC) INTERNATIONAL 167 EDGE LANE DROYLSDEN MANCHESTER M43 6BE ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ST ENDED 31 MARCH 2025 Section A Statement ol" financial actii'ities Restrieted income funds Unre5trietsd funds Endowmertt fuDds Prior yeir funds Recommended categori¢$ by aetivity Totsl funds Ineoming resourees (Note 3) Ineome and endowment$ from: Donations and legacies Charitable activities FOI F02 F03 F04 F05 37.236 37236 65.490 352.380 352.380 267.330 Separate material item of income Oth¢r 23.271 23.271 Toiol 412.886 412￿86 331819 R￿UrceS expended (Note 6) Expenditsre on: Raising fiu Charitable aclivilies 332.285 45.￿0 377.285 294.IR7 Separate material item of expense Total 332.285 45.000 377.285 294.387 Net IDeomel{exp¢nditure) before investment gain51(losses) Net gainsl(lossesl on investments Net Incomel(expenditure) 80.601 45.000 35,601 38.433 80,601 45.IXIO 35.601 38.433 Extraordinary items Transfers bttween funds Other reeognised gainsl(los$es): Gains and losses on revaluation of fixed assets for the charity's own use Other gainsl(losses) Na movement infunds 80.601 45.000 35.601 38.433 RecoAciliaknn oflundF.' Total funds brought forward 378.118 117.160 495.278 456.845 Tolalfunds carriedforward 458.719 72.160 495.278 Section B Balance sheet Restricted income funds 'I'otal this year Unrestricted funds Endowment nds Total last year Fixed Assets FOI F02 F03 F04 F05 Intangible assets Tangible assets (Note 14) 59.633 439.776 499.409 485 100 Heritage assets TolalfLYed assets 59.633 439.776 499.409 485.100 Current assets Debtors ( Note 19) 37.236 37.236 65.490 Cash at bank and in hAnd (Note 24) 83.692 83.692 47.805 Total currenl assets 120.928 120.928 113.295 Creditors: amounts falling due within one year (Note 20) 6.406 9.565 Nét eurrent asset￿[1{abl11kIes) 114.522 114.522 103.730 Total assets less current liabilities 174.155 439.776 613,931 588.830 Creditors: amounts falling due after on¢ y￿r (Note 20) 83.052 83.052 93.552 Provisions for liabilities Tolol nel assets or Ilabllltles 174.155 356.724 495.278 Funds of the Charity Endoivment funds (Note 27) Restrieted ineome funds (h'ote 27) 72.160 72,160 117.159 Unrestricted funds 458.719 458.719 378.118 Tolol Signed by one or two trustees on behalf of all the trustees 458.719 72.160 530.879 495.278 Date of approval ddlmm/yyyy 61a2 Q21011?J Signature Print Name Thomas ADDiah-Kubi Richard Abrebrese Section C Note5 to the accounts Note 1 Basls of preparatlon This section should be completed by all eharftles. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordan￿ with." the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with" and with" the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. The charity constitutes a public benefit entty as defined by FRS 102.. -Tick as appropriate 1.2 Going concern If there are matenal uncertalntles related to eV￿ts or conditions that cast significant doubt on the charitys ability to Continue as a going concem, please provide the following datails orstate "Not appllcable". if appmprlate." An explanation as to those factors that 8UPPOrt the conclusion that the charity is a going concern. The charities members are increaslng every year and tha member donate to support the charltles actfvltles Disclosure of any uncertaints'es that make the going concern assumption doubtful: IAthere accounts are not prepared on a going concern basis, please disdose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes" -Tick as appropriate No. .%ei lioii (' Iciouiits liont) Nute 3 Analysis of income Res¢ri¢t¢d income funds UnTestrict¢d funds Endowment funds Total funds Prior year Anal sis Donations and gifts Gift Aid Donations and Iegacies: 37.236 37 36 Legacies General grants provided by government/other charlties Membership subscriptions and sponsorships which are in substance donations Donated goods, facilities and services Other Total 37,236 37.236 65,490 Charitable activities: Harvest 99,667 99.667 55,909 Members, Tithes Offerin 232,047 232.047 144.032 Other 20.666 352,380 20.666 67.389 Total 352.380 267.330 Other trading activities: Other Total Income from investments: Interest income Dividend income Rental and leasing income 23.271 23.271 Other Total 23,271 23.271 Separats material item of income: Total TOTAL INCOME 412,886 412,886 332,819 ¢'Ltiuii C Notes ti) tlii accounts (iont) NotL 6 Analysis of expcnditure Restrl¢t¢d income funds UDr¢stric¢¢d nds Total funds Prior year An81 si8 Exp on Charitable a¢tivities Wages & Salaries 9.075 9.075 8.781 Printing and Stationery 2.322 2.322 4.673 Outreaeh & Evangelism 43.647 43.647 38.882 Refereshment at Meetings 2.642 2.642 7.656 Hospitality 10.960 10.960 15.668 P&stora] Care 21.875 21.S75 21.455 Donations 11.007 11.007 14.023 Aeeount2ncy andl Fee 4.524 4J24 4.721 Legal & Professional 4.228 4.228 1.094 Children & Youth Trnining & Activiteis 38.667 38.667 34.337 Light & Heat 15.635 15.635 12J89 Other R¢sour¢es Expenses 45.000 45.000 4.374 Repairs & Maintenance 18J13 18.513 10.052 Depreciation 19.818 19.818 15.013 Travdling & Motor Running 18.305 18.305 12.718 Sundries 7.064 5.087 Insurances (Motors & Buildings) 7.690 7.690 6.030 Mortgage Interest 7.380 7.380 7.073 Hall Hire & Establishment Expenses 88.934 88.934 70.363 Total expenditure on charitable activities 332.285 45.000 377.285 294.389 Total other expenditure TOTAL EXPENDITURE 332.285 45.000 377.285 294389 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 extemal scnrtiny of accounts and other services provided by your independent examiner. Mnothing was paid please enter .0. in the appropriate box(es). This year Last year Independent examinefs fees 450 450 Assurance services other than audit or independent examination Tax advisory fees Other fees {for example: financial advice, consultancy, accountsncy services) paid to the independent examlner 4,523.55 4721.36 Nots 11 Paid employees Please complete this note if the charity has any employees. 11.1 Stsff Costs Thls year Last year Salaries and wages Social security costs Pension costs (defined contribution scheme) other employee benefits 9,075 8.781 Total staff costs 9,075 8.781 Section C Notes to the accounts (cont} Note 14 Tangible fixed assets Please completa this note if the charity has any tangible flxed assets 14.1 Cost or valuation Freehold land & bulldlngs Other land & bulldlngs Plant, machinery and motor vehicles Fixtures, rittings and equipment Total At the beginning of the 490.924 232.893 723.817 Additions 34.126 34.126 Revaluations Disposals Transfers At end of the year 14.2 Depreciation and impairments **Basis SLorRB 490.924 267.019 757.943 SLorRB SLorRB SLorRB SLorRB Straight Line ( SL")or Reducing Balance ("RB") ** Rate 200/0 At beginning of the 46,239 192 478 238.717 Disposals Depreciation 4.909 14,908 19.817 Impaiment Transfers At end of the year 51.148 207.386 258.534 14J Net book value Net book value at the beginning of the year Net book value at the end of the year 444.685 40.415 485.100 439.776 59.633 499.409 ection C Note 20 accruals Ple￿￿e complete this note ifthe charity has any creditors or aecrua Notes to thL' a¢counts Creditors and (cont) 20.1 Analysis of creditors AmouDts falling due within one year This year Last year Amounts falling due after more than one year This year IAst yvar AccruaL8 for grants payable Bank loans and overdrafts 4.524 4.721 83.052 93.552 Trade creditors Payments received on a¢count for Contracts or performance-related grants Accruals 450 450 Taxation and social security Other creditors 1,432 4,393 Totsl 6.406 9.564 83.052 93.552 Section C (cont) Notes to the accounts Note 24 Cash at bank and in hand This year Last year Short term cash investments (less than 3 months maturity date) Short temi deposits Cash at bank and on hand other 83.692 47.805 Total 83.692 47.805 Independent examiner's report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES Section A Independent Examiner's Report Report to the trustees/ members of Christ Apostolic Church International {CAC) On accounts for the year ended 31" March 2025 Charity no (if any) 1134340 Set out on pages Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed. The charity's gross income did not exceed £250,OLX) 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 (under section 145{5}(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 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion 15 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 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 requirements 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 fairf 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 brockets if they do not apply. Signed: Date: 2510112026 Name: Charles Agyeman Relevant professional qualification(s) or bodv (if any): Association of Chartered Certified Accountants Address: 64 Hainault Road, Chigwell, Essex IG7 5DQ