2020-12-31-accounts - Christ's Evangelical Ministry International Ltd

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

CHRIST’S EVANGELICAL MINISTRY INTERNATIONAL LTD

TRUSTEE REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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 of Ireland (FRS 102) (effective 01 January 2019).

Structure, Governance and Management

The charity is a company limited by guarantee.

The Trustees, who are also the directors, for the purpose of company law, who served during the year were:

Mrs Angela Asemota (Director) Mr Friday Asemota (Director) Ms Antoinette Walters (Director) Mr Ifeanyi Charles Okoye Ms Jana Okoye Mr Harris Mugenzi

Risk Management

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Objectives and activities

The charity's objects are to advance the Christian faith in any charitable way in which the trustees think fit, but not exclusively, through the medium of music primarily for young people in Moston/ Harpurhey and the surrounding area. There has been no change in these during the year.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities they should undertake.

Statement of Responsibilities

The Trustees, who are also the directors of Christ’s Evangelical Ministry International Ltd, for the purpose of company law, are responsible for preparing the report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2011 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure. of the charity for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity 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 charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2011 and the provisions of the trust deed. 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.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The accounts were approved by the Trust Board on 10 September 2021

Friday Asemota

	CHRIST'S EVANGELICAL MINISTRY INTERNATIONA	CHRIST'S EVANGELICAL MINISTRY INTERNATIONA	CHRIST'S EVANGELICAL MINISTRY INTERNATIONA	Charity No (if any)	1138180
	Annualaccountsforthe period
	Period start date	01/01/2020	To	Period end date	31/12/2020

Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income Tithe & Offering S01 Activities for generating funds Gift aid S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources Grant S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total funds carried forward* Total funds brought forward *Net movement in funds* Gains and losses on investment assets Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* *Total resources expended* *Net incoming/(outgoing) resources before* *transfers* Gross transfers between funds *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-	-
		16,436	-	-	16,436	20,034
		4,111	-	-	4,111	5,008
		-	-	-	-	-
		-	-	-	-	-
		9,900	-	-	9,900	-
		30,447	-	-	30,447	25,042

		-	-	-	-	-
		15,796	-	-	15,796	22,491
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		15,796	-	-	15,796	22,491
		14,651	-	-	14,651	2,551
		-	-	-	-	-
		14,651	-	-	14,651	2,551

		-	-	-	-	-
		-	-	-	-	-
		14,651	-	-	14,651	2,551
			-	-	-	-
		14,651	-	-	14,651	2,551

CC17a (Excel)

02/08/2021

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year Total last year £ £ F04 F05	Total this year Total last year £ £ F04 F05
2,037	-	-	2,037	2,713
-	-	-	-	-
-	-	-	-	-
2,037	-	-	2,037	2,713

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
43,410	-	-	43,410	30,378
43,410	-	-	43,410	30,378

273	-	-	273	263

43,137	-	-	43,137	30,115

45,174	-	-	45,174	32,828

-	-	-	-	-
-	-	-	-	-

45,174	-	-	45,174	32,828

45,174			45,174	32,828
-			-
	-		-	-
		-	-	-

45,174	-	-	45,174	32,828

Signature		Print	Date of approval Name
		FRIDAY ASEMOTA		28/07/2021

CC17a (Excel)

02/08/2021

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* X Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	· the charity becomes entitled to the resources;
	· the trustees are virtually certain they will receive the resources; and
	· the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of
	the grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on
	a basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500.
by charity	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

02/08/2021

Section C Notes to the accounts

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis
Wages & Salaries	-	-
Rent	6,020	6,020
Utilities	3180	3180
General Travel Expenses	1,000	3,000
Insurance	1090	1090
Depreciation Charge: Plant & Machinery	0	0
Depreciation Charge: Fixtures & Fittings	676	901
Outreach and Evangelism	500	2000
Repairs & Renewals	300	620
Stationery & Postage	500	250
Telephone, Fax & Internet	1,650	1,650
Sundry Expenses	430	430
Honorarium	200	3,100



Total	15,546	22,241

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

Accountancyfee	250	250
Legal& professional fee	-	-
	-	-
Total	250	250

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Total amount paid Nature of the expenses	This year	Last year


	£	£

6.2 Fees for examination or audit 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 or auditor. If nothing was paid please enter NONE in the appropriate box(es).

*appropriate box(es).*
Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor Independent examiner’s or auditors' fees for reporting on the accounts	This year £	Last year £
	0	0
	250	250

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

Fundraising Charitable Activities Governance Other Total Gross wages, salaries and benefits in kind Total staff costs The parts of the charity in which the employees work 7.2 Average number of full-time equivalent employees in the year Employer’s National Insurance costs Pension costs	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

nt employees in the year	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

----- Start of picture text -----
This year Last year
£ £
----- End of picture text -----

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

8.1 Total value of grants
Purpose for whichgrants made	Grants to institutions Total amount £	Grants to individuals Total amount £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
*Total*	-	-

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

*institutions supported.*
Names of institutions	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions*		-

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Computer equipment £	Total £
-	-	5,000	17,077	-	22,077
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	5,000	17,077	-	22,077

9.2 Accumulated depreciation and impairment provisions

SL or RB	SL or RB	SL	RB	SL	SL
		20%	25%	33.30%
-	-	4,990	14,374		19,364
-	-	-	676		676
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	4,990	15,050	-	20,040

-	-	10	2,703	-	2,713
-	-	10	2,027	-	2,037

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Less:disposals at carrying value Add:additions to investments at cost Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at end of year Carrying (market) value at beginning of year	£
	-
	-
	-
	-
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Other investments Securities not listed on a recognised Stock Exchange Cash held as part of the investment portfolio Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and companies Total Analysis of investments Investment properties	10.2 Market value at year end £	10.3 Income from investments for the year £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held

Market Value

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Note 11 Debtors and prepayments	Note 11 Debtors and prepayments	Note 11 Debtors and prepayments	Note 11 Debtors and prepayments	Note 11 Debtors and prepayments
Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - - - Amounts due from subsidiary and associated undertakings - - - - Other debtors - - - - Prepayments and accrued income - - - - Total - - - - Amounts falling due after more than oneyear Amounts falling due within oneyear *Please complete this note if the charity has any debtors or prepayments.*
	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

Type PE, EE Fund Name Purpose and Restrictions or R

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	Fund balances brought forward £	Incoming resources £	Outgoing resources £	Transfers £	Gains and losses £	Fund balances carried forward £
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	-	-	-	-	-	-

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or connected party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity	Description of the transaction(s)	This year £	Last year £

CC17a (Excel)

02/08/2021

Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

02/08/2021

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Sectlon A Ind•p•nd•nt Examln•r'• R•port R•port to the tru#t•eJldlroCtor•l m•mb•rs of CHRIST'S EVANGELICAL MINISTRY INTERNATIONAL LTD On accounts for th• yaar èndèd 3111212020 Charlty no.: 1138180 Company no... 07114476 S•t out on pages I report lo the charity Iruslees on my examination of Ihe accounts of the Company for the year ended 3111212020. Rosponslbllltits and basis of roport AS the charity's trustèes of the Company (who are also the directors of the company for the purposes of company lawl, you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 <"the 2006 Act"). Having satisfied myself that the accounts of th8 Company a not required lo be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 A¢t'l. In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(51{b) of the 2011 Act. Independent •xaminer'8 8tstement tThe company's gross income exceeded £250.000 and l am qualified to undertake the examination by being a qualified member of linsert name of applicable listed bodyll. Delete I l if not applicable. I have completed my examination. I confirni that no matenal matters have Come to my attention (other than that disclosed below") which gives me Cause to believe that. accounting records were not kept in accordance with section 386 of the Companies Act 2006,. or the a¢counls do not accord with such records., or the aG¢ounls do not comply with relevant accounting requirements under 8ection 396 of the Companies Act 2006 other than any requirement that th8 accounts give a 'true and fair, view which is not a matter considered as part of an independent examination,. or .the accounts have not been prepared in accordance with the Charities SORP {FRS102) IER October 2018

I have no concern8 and have come acr098 no olh8r matters In connection with the examination lo which attention èhould be drawn in this report In order lo enable a proper understanding of the accounts lo be reached. Please delele th8 words in the br8ckets if they do nol apply. Slgned: Dato: 2810712021 Name: WAHAB O SANNI Relevant profossional qualificationl81 or body lif any): FCCA Address: VICTOR CHANCE LIMITED 1 BLUEBERRY AVENUE MANCHESTER M40 OGE Section B Disclosure Only complete if the examiner needs to highlight material matters of COnM (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief delails of any items that the examiner wishes to dlsclose. IER October 2018