2025-03-31-accounts - Crossover Chapel International

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CROSSOVER CHAPEL INTERNATIONAL

TRUSTEES REPORT AND ACCOUNTS

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Prepared by: Kaxton Advisory

Apostles Continuation Church Int. UK

2 CROSSOVER CHAPEL INTERNATIONAL 21 WHIMBREL CLOSE THAMESMEAD LONDON SE28 8HX HarrowMiddlesexHA1 1

CROSSOVER CHAPEL INTERNATIONAL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH, 2025.

The trustees of the charity present their report with the financial statements of the charity for the year ended 31[st] March, 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS:

Registered Charity Number: 1135938 Registered Office: 21 Whimbrel Close Thamesmead, London. SE28 8HX

Trustees: Pastor Bismark Asiamah Trustee (Chairman) Miss Phyllis Nkuah Mensah Trustee Mr Patrick Bemia Buah Trustee Mrs Christiana Addo Asiamah Trustee

Independent Examiners: Kaxton Advisory Ltd Suite 6 The Generator Business Centre Surrey CR4 3FH

Bankers: Barclays Bank Woolwich, Leicestershire LE87 2BB

STRUCTURE, GOVERNANCE AND MANAGEMENT:

Governance

The church is governed by a Constitution and the Church Council, as defined by the Charities Act 2011.

Membership of trustee board:

The trustees of the charity are also voluntary trustees for the purposes of charity law and under the charity's Constitution are known as members of the Trustees Board.

Induction and training of trustees

All trustees are familiar with the practical work of the church and have undertaken training to support their role.

Organizational structure

The Trustee Board meets quarterly, and a quarterly church feedback report is given at each meeting. The Pastor has the responsibility for the day to day operational management of the church supported by the Assistant Pastor elected.

Risk management

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

Internal control risks are minimized by the implementation of procedures for authorization of all transactions and projects. Procedures and risk assessments are in place to ensure compliance with Health and Safety of volunteers; members; children; and visitors to the church.

OBJECTIVES AND ACTIVITIES:

Objectives - For the Benefit of the public

a) To advance the Christian faith in accordance with the statement in such ways in such parts of the United Kingdom or the world as the Church Council from time to time may deem fit.
b) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counseling and support in such ways in such parts of the United Kingdom or the world as the Church Council from time to time may deem fit
c) To advance education in such ways in such parts of the United Kingdom or the world as the Church Council from time to time may deem fit.

ACHIEVEMENTS AND PERFORMANCE:

Achievements :

a) The church maintained its multi-cultural status. Congregants are made of multi-racial people.
b) The Chapel as a Pentecostal Evangelical Bible believing Church based in England, which started very small but membership has grown tremendously.
c) Moral and spiritual guidance by guidance and counseling by special prayers for the community and especially the youth within.
d) We donated Bibles and Bible story books to the children and youth of the church throughout the year.
e) The church continues to support the spiritual and physical needs of the community as a whole.
f) Active evangelism within the ministry to win more souls for the Lord’s kingdom.
g) The church continuous to use the electronic media to evangelize to the community.
h) The church made donation to orphanage’s and support a lot of mission work.

FINANCIAL REVIEW:

Church Finances:

The church finance committee was responsible for the financial planning during the year. The church was able to raise £96,421 within the year. The total expenditure for the period was £79,974 which resulted in a surplus of £16,448 .

STATEMENT OF TRUSTEES RESPONSIBILETIES

The trustees are responsible for preparing the financial statements in accordance with applicable Taw and United Kingdom Generally Accepted Accounting Practice (UK GAAP),

Charity law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period. In preparing those financial statements, the trustees are required to

I. Select suitable accounting policies and then apply them consistently; 2. Make judgments and estimates that are reasonable and prudent; 3. Prepare the financial statements on the going concer basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINERS

So far as the trustees are aware, there is no relevant information of which the charity’s independent examiners are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any examination information and to establish that the charity’s independent examiners are aware of that information,

INDEPENDENT EXAMINERS

The independent examiners, Kaxton Advisory Ltd., will be proposed for re-appointment at the forthcoming Annual General Meeting.

On Behalf of the Trustees Board: Phar, Rey. Bismark Asiamah

19" November, 2025.

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CROSSOVER CHAPEL INTERNATIONAL

I report on the accounts of the Church for the year ended 31[st] March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 9 to12. This report is made solely to the Trustees Board in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Church and the Church’s trustees for my examination work.

Respective responsibilities of Trustees and Examiner

The Church’s trustees are responsible for the preparation of the accounts. They 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. 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 Commissioner (under Section 145(5)(b) of the Charities 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 Commissioner.

An examination includes a review of the accounting records kept by the Church 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 undertaken 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:

Which gives me reasonable cause to believe that in any material respect the requirements _) to keep accounting records in accordance with Section 130 of the Charities Act ;and | to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

KAXTON ADVISORY LTD SUREE¢ THE GENERATOR BUSINESS CENTRE SURREY

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CROSSOVER CHAPEL INTERNATIONAL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

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2025 2024
General Restricted
Total Total
Funds Funds
£ £ £ £
Note
INCOMING RESOURCES 2
-
Voluntary Income 75,906 75,906 80,744
Other Income 20,515 - 20,515 16,637
Total 96,421 - 96,421 97,381
RESOURCES EXPENDED 3
Charitable Expenditure:
-
Administration & Management 79,974 79,974 93,767
Total 79,974 - 79,974 93,767
-
Net Incoming Resources 16,448 16,448 3,614
Movement in Funds
-
Net Incoming Resources 16,448 16,448 3,614
-
Balance brought forward 10,020 10,020 6,406
Transfers - - - -
Balance Carried Forward 26,468 - 26,468 10,020
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20/11/2025 by the Board Council ON ws. ssssssseessereseseseeeenssees And signed on its behalf by

NOTES TO THE FINANCIAL STATEMENTS:

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with applicable accounting standards and the Charities SORP.

Basis of Accounting:

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are show at market value. The financial statements include all transactions, assets and liabilities for which the Church Council is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

Incoming Resources:

All incoming resources are included in the statement of financial activities when the charity is entitled to the income, and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

Voluntary Income is received by way of collection of alms, tithes, special appeal for funds, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognized when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Gifts donated for resale are included as incoming resources within the activities for generating funds when they are sold.

Income from investment is included in the year in which it is receivable.

Resources Expended:

Expenditure is recognized on the accrual basis as a liability is incurred. Expenditure included any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income and costs of trading for fundraising purposes including the charity’s shop.

Charitable expenditure comprises of those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs are those costs incurred in support of expenditure on the objects of the charity and include project management.

CROSSOVER CHAPEL INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS - 31ST MARCH, 2025

2. INCOMING RESOURCES

Voluntary Income General Fund Tithe/Offering Annual Harvest Thanks Giving Pledges Welfare Pastoral Care Donations / Children's Ministry Other Donation Other Income Total	2025 2024 General Funds Total Funds Total Funds 37,497 37,497 33,451 7,796 7,796 16,668 3,570 3,570 5,395 3,878 3,878 2,950 5,895 5,895 9,589 14,005 14,005 1,892 3,266 3,266 10,797 20,515 20,515 16,637 96,421 96,421 97,381 96,421 96,421 97,381

CROSSOVER CHAPEL INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS - 31ST MARCH, 2025

3. RESOURCES EXPENDED:

Rent/ Rates Donations Pastoral Support Accountancy Fees Repairs & Renewals Travel & Transport/Fuel Insurance Radio Ministry Council Tax Stationery/postage Administration Cost Evangelism Instrumentalist Honararium Social Activities Professional Fees Youth and Children Program Depreciation Utility Mission/Oprhanage	2025 2024 Management & Admin Management & Admin £ £ 33,780 33,200 7,900 12,150 2,900 3,100 598 598 1,000 488 350 746 250 2,576 5,200 7,196 1,000 700 400 1,523 1,400 1,444 1,220 4,520 4,700 2,940 700 2,593 3,950 4,538 3,915 1,000 1,300 1,592 3,762 2,861 1,650 2,850 3,999 7,154 79,974 93,767

4. CURRENT LIABILITIES

Accrued - Accountancy Fee Accrued - Independent Examination	299 299 299 299 598 598

CROSSOVER CHAPEL INTERNATIONAL NOTES TO THE ACCOUNTS - 31ST MARCH 2025

5 : NON CURRENT ASSETS

Cost Additions Disposal Balance as at 31st March 2025 20% Depreciation 20.00% As at 1st April 2024 20.00% Charge for the year Balance as at 31st March 2025 Net Book Value As at 1st April 2024 As at 31st March 2025	PA System Musical Equipment Van Total £ £ £ £ £ 3,812 12,859 5,100 2,450 24,221 - 7,000 8,000 15,000 - - - - - 3,812 12,859 12,100 10,450 39,221 3,811 12,769 1,738 2,449 20,767 - 89 2,072 1,600 3,762 3,811 12,858 3,810 4,049 24,529 1 90 3,362 1 3,454 1 1 8,290 6,401 14,692