2022-03-31-accounts - Destiny House International

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Registered Charity No. 1138786

DESTINY HOUSE INTERNATIONAL

Charity Information For the year ended 31 March 2022

Trustees:	Simon Jean-Marie (Chairman)
	Cion Morris
	Rochelle Batende
	Jennifer Boateng
Member of the Elders:	Mr. Simon Jean-Marie
Registered Office:	Tokyngton Community Centre
	St Michael’s Avenue
	Wembley
	Middlesex
	HA9 6SA
Charity Number:	1138786
Accountants:	Asaph Solutions Limited
	18 Belmont Road
	Chesham
	Bucks
	HP5 2EL
Bankers:	Natwest Bank
	520High Road
	Wembley
	Middlesex
	HA9 7BZ

DESTINY HOUSE INTERNATIONAL

Report of the Trustees

For the year ended 31 March 2022

The Trustees hereby submit their annual report for the year ended 31 March 2021. In preparing the annual report and financial statements of the charity, the trustees have adopted the provision of the Charities Act 2014 and the Statement of Recommended Practice, ‘FRS 102’ issued in July 2014.

Objects of the Charity

The objects of the charity are as follows:

The advancement of The Christian faith in the United Kingdom and abroad by the proclamation of the Gospel of Jesus Christ and the preaching of the Word of God in accordance with the Statement of Fundamental Truths of Assemblies Of God in Great Britain and Northern Ireland, as approved by the General Council from time to time.
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 parts of the United Kingdom or the world as the Trustees from time to time may think fit;
To advance education in such ways and in such parts of the United Kingdom or the world as the Trustees from time to time may think fit;
Such other charitable purposes as shall further the attainment of the above objects of the Church.

Board of Trustees

Trustees serving in the year were: Mr. Simon Jean-Marie, Mr. Cion Morris, Mrs R Batende and Mrs J Boateng.

Trustee selection method

Trustees are selected based on their relevant skill and experience and the extent of service that they can contribute towards the charity.

Activities and achievements

The Statement of financial activities is set out on page 7 of the financial statements. A summary of other activities is set out below.

DESTINY HOUSE INTERNATIONAL

Trustees’ Report (continued) For the year ended 31 March 2022

The Hub has completed its fourth year under the management of the DHI Charity.

The pandemic resulted in 2 long years of restricted community engagement and though it was necessary it set us back as it did others.

DHI'S three main goals from inception are:

to safely re-establish and/ encourage an atmosphere of social interaction,
increasing the centre’s foot traffic,
and increase our business potential.

During this past year DHI has successfully carried out an array of programmes whilst partnering with some great organisations along the way.

Together our amazing workers and volunteers took on the task of organising community meals and events such as holiday clubs and community cafe, DHI Homework Club, reading room, fencing, ballet, community first aid workshop, popup market business events etc.

Some results: children were able to write and publish their own books, families received welfare support, children experienced and had access to activities they would not otherwise access such as Fencing and ballet etc.

Along the way we worked with many partners, such as Hyde, Jason Roberts Foundation, Connect Stars, QPR, Hillside Performing Arts, Phoenix Rising, CVS Brent, Bang Charity and many more.

Due to effective advertising and great customer service, our bookings are slowly climbing to pre-pandemic levels.

This year the charity’s activities have been on a steady tract to success. Our hope is that in the coming year, we will again be able to start up activities for the senior members of our society and bring back meaningful programmes that will be of interest and benefit to all.

 Homework Club- led Ayo Octavia

The homework club offers free academic support in English, Math, and Science relevant to primary and secondary school’s national curriculum and supports in completion of homework set by their school. The homework club supports participants in achieving the expected level of attainment for their age and above.

Additionally, the provision of equipment such as laptops to assist participants in developing their IT skills and completing their homework set by their school.

DESTINY HOUSE INTERNATIONAL

Trustees’ Report (continued) For the year ended 31 March 2022

Volunteers

DHI is grateful for the dedication and commitment of volunteers who under the direction of the senior leader of the church perform several tasks in order to assist in fulfilling its objectives.

Conclusion

Another financial year has been completed and DHI is in a good, stable and positive position, with a continued and secure sense of expectation for the year ahead. For ministry, the aim is to have more of the manifestation of the power of the Holy Spirit culminating in the increased operation of the spiritual gifts and power. Emphasis will also be placed on increasing the gifts of preaching and teaching in response to members’ requests.

We are very appreciative of the work of the trustees, committee members and members of this church fellowship who continue to work tirelessly throughout the year to bring this vision to fruition.

Destiny House International’s mission is to help individuals discover and walk in their destiny continues.

Governance and internal control

Section 132 of the Charities Act 2013 requires that the charity keep proper accounting records and to prepare accounts that accord with the accounting records and that comply with the accounting requirements of the Act.

In doing so, the charity has implemented systems of internal controls to provide reasonable, but not absolute, assurance against material misstatement or loss.

These include:

correct handling of funds and operation of bank accounts held in its name
proper records being maintained and financial information used within the charity or for publication is reliable
delegating responsibility thus ensuring that there is adequate segregation of duties and division of labour
consideration by the Trustees of the financial results and non-financial indicators
identification and management of risks

Risk Management

The trustees will re-examine the operational and business risks the charity faces to ensure that the systems which are currently in place to mitigate the significant risks continues to be effective and appropriate

DESTINY HOUSE INTERNATIONAL

Trustees’ Report (continued) For the year ended 31 March 2022

Reserves policy

The charity is looking to implement a policy to maintain unrestricted funds at a level which equates to approximately three months of unrestricted expenditure. This will provide sufficient funds to cover management, administration and support costs.

Related Party Transactions

There were no related party transactions.

Public benefit

The Board’s strategy for achieving the objects, listed on page 2, for the public benefit is to advance The Christian faith in the United Kingdom and abroad by the proclamation of the gospel of Jesus Christ. In administering the charity, the Board complied with the duty, in Section 17 Charities Act 2013, to have regard to the Public Benefit guidance published by the Charity Commission. Our achievements as to how we fulfilled these objectives are detailed throughout this report and accounts.

Signed on behalf of the Board of Trustees by:

Chairman – S Jean-Marie

Secretary – R Batende

Date:

DESTINY HOUSE INTERNATIONAL Report of the Independent Examiner to the trustees

We report on the accounts of the Charity for the year to 31 March 2022, which are set out on pages 7 to 13.

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(2) of the Charities Act 2013 (the 2013 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2013 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2013 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 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:

(1) 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 2013 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2013 Act 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.

Denise Isaacs FCCA Asaph Solutions Limited 18 Belmont Road Chesham Bucks HP5 2EL

DESTINY HOUSE INTERNATIONAL

Statement of Financial Activities For the year ended 31 March 2022

Including Income and Expenditure Account

				2022	2021
	Unrestricted		Restricted	Total	Total
	Note	Funds	Funds	Funds	Funds
		£	£	£	£
Incoming resources:
Incoming resources from generated	activities:
Voluntary income		92,430	-	92,430	285,612
Other income		176,043	285,023	461,066	2,926
		_	_	_	_
TOTAL INCOMING RESOURCES		268,473	285,023	553,496	288,538
		======	======	======	======
Resources expended:	3
Charitable activities		387,073	167,161	554,234	270,402
Governance costs		2,200	-	2,200	1,200
		_	_	_	_
TOTAL RESOURCES EXPENDED		389,273	167,161	556,434	271,602
		======	======	======	======
Net incoming/ (outgoing) resources		(120,800)	117,862	(2,938)	16,936
for the year
Gross transfers between funds		-	-	-	-
		_	_	_	_
Net movement in funds	2	(120,800)	117,862	(2,938)	16,936
Funds brought forward		(55,913)	98,846	42,933	25,997
		_	_	_	_
FUNDS CARRIED FORWARD		(176,713)	216,708	39,995	42,933
		======	======	======	======

DESTINY HOUSE INTERNATIONAL

Balance Sheet As at 31 March 2022

			2022		2021
	Notes	£	£	£	£
Fixed Assets
Tangible fixed assets	6		64,400		4,057
Current Assets
Debtors	7	7,470		-
Cash at bank and in hand		101,454		50,579
		_		_
		108,924		50,579
Creditors: Amounts falling
due within one year:	8
Accruals		2,200		1,800
Other creditors		-		-
		_		_
Net Current Assets			106,724	1,800	48,779
Creditors: Amounts falling
due after one year			25,000		-
			_		_
			146,124		52,836
			======		======
Reserves:
General funds			146,124		52,836
			_		_
			146,124		52,836
			======		======

Approved by the Board of Trustees on date ………………and signed on its behalf by:

S Jean-Marie - Chairman

R Batende - Secretary

DESTINY HOUSE INTERNATIONAL

Notes to the Accounts

For the year ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention, the Charities Act 2013, the Statement of Recommended Practice (SORP) Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Incoming Resources

Tithes and offerings are included in the Statement of Financial Activities (SOFA) when received. Other donations receivable are included when the charity becomes entitled to the funds, when the Trustees are reasonably certain that they will receive it and the value can be measured reliably.

Income from tax refunds are included in the financial statements at the same time as the gift to which they relate.

Resources expended

All expenditure is accounted for on an accruals basis.

Fixed assets and Depreciation

Assets are capitalised if they will be used for more than one year and cost at least £100. Depreciation is provided at the following annual rates, less any residual value, in order to write off each asset over its estimated useful life.

Motor vehicles - 25% reducing balance Fixtures and fittings - 25% reducing balance

2. NET (OUTGOING)/INCOMING RESOURCES

The operating (deficit)/ surplus is stated after charging:

	2022	2021
	£	£
Accounting fees	2,200	600
Depreciation – owned assets	21,467	2,246
	======	======

DESTINY HOUSE INTERNATIONAL

Notes to the Accounts

For the year ended 31 March 2022

3. RESOURCES USED (Charitable Activities)

Unrestricted expenses

Missionary Wages and salaries Pensions Teaching ministry Administrative expenses Pastoral expenses Sundries Depreciation Advert Gifts and donations Telephone Events Motor Cleaning Repairs and maintenance Insurance Light and heat Rates Subscriptions Travelling and entertainment Computer costs Sunday school Guest speakers Evangelism Bank charges Benevolence Legal fees PPS	2022 2021 £ £ 53,696 26,315 194,589 111,270 10,949 8,825 2,603 210 1,992 508 10,864 3,064 346 930 21,467 1,353 250 848 2,294 8,271 3,969 1,122 8,082 1,938 380 180 1,359 990 14,058 20,275 6,919 3,702 23,904 17,655 3,159 2,961 1,084 690 3,169 221 900 4,633 437 - - 2,645 2,282 5,280 36 36 7,245 - 9,292 - 1,748 -
	387,073 223,922

DESTINY HOUSE INTERNATIONAL

Notes to the Accounts (Continued) For the year ended 31 March 2022 Restricted funds

`	2022 2021 £ £ Homework Club 214,299 500 Covid-19 - 1,631 Covid-19 wages - 35,425 Windrush - 8,925 Grant - BRENT HUB CHRISTMAS Holiday Club 6,144 - Grant - BRENT HUB Holiday Activities Club 42,780 - Little Hands Bright Future 1,800 - London Catalyst Grant - Destiny Outreach 4,000 - Omicron Hospitality & Leisure Grant 4,000 - Restart Grant Scheme 12,000 - 285,023 46,481 Restricted expenses Christmas club - wages 31,298 Homework Club 39,376 Covid-19 - Covid-19 wages - Windrush - Homework Club 62,442 Catylst Grant 2,748 Christmas/Summer Club 31,298 167,161 Unrestricted income 2022 2021 £ £ Christmas Meal contribution 285 DHI T-Shirt 36 Donation 839 Donation for Soup Kitchen 200 Donations for Missions 1,000 Events. 105 First Fruit 3,670 4,235 Food Bank 70 FURLOUGH 7,472 HYDE CAFE OUTREACH. 4,216 Refund of over payment 43 Room Lets Hire Services 195,400 82,529 Thirtyone eight Refund 396 Tithes & Offerings 54,742 40,087 Gift Aid - 2926 Little Hands Bright Future - 1,990 Destiny House Gift - 14000 Other income - 2015 268,473 147,782	2022 2021 £ £ Homework Club 214,299 500 Covid-19 - 1,631 Covid-19 wages - 35,425 Windrush - 8,925 Grant - BRENT HUB CHRISTMAS Holiday Club 6,144 - Grant - BRENT HUB Holiday Activities Club 42,780 - Little Hands Bright Future 1,800 - London Catalyst Grant - Destiny Outreach 4,000 - Omicron Hospitality & Leisure Grant 4,000 - Restart Grant Scheme 12,000 - 285,023 46,481 Restricted expenses Christmas club - wages 31,298 Homework Club 39,376 Covid-19 - Covid-19 wages - Windrush - Homework Club 62,442 Catylst Grant 2,748 Christmas/Summer Club 31,298 167,161 Unrestricted income 2022 2021 £ £ Christmas Meal contribution 285 DHI T-Shirt 36 Donation 839 Donation for Soup Kitchen 200 Donations for Missions 1,000 Events. 105 First Fruit 3,670 4,235 Food Bank 70 FURLOUGH 7,472 HYDE CAFE OUTREACH. 4,216 Refund of over payment 43 Room Lets Hire Services 195,400 82,529 Thirtyone eight Refund 396 Tithes & Offerings 54,742 40,087 Gift Aid - 2926 Little Hands Bright Future - 1,990 Destiny House Gift - 14000 Other income - 2015 268,473 147,782	2022 2021 £ £ Homework Club 214,299 500 Covid-19 - 1,631 Covid-19 wages - 35,425 Windrush - 8,925 Grant - BRENT HUB CHRISTMAS Holiday Club 6,144 - Grant - BRENT HUB Holiday Activities Club 42,780 - Little Hands Bright Future 1,800 - London Catalyst Grant - Destiny Outreach 4,000 - Omicron Hospitality & Leisure Grant 4,000 - Restart Grant Scheme 12,000 - 285,023 46,481 Restricted expenses Christmas club - wages 31,298 Homework Club 39,376 Covid-19 - Covid-19 wages - Windrush - Homework Club 62,442 Catylst Grant 2,748 Christmas/Summer Club 31,298 167,161 Unrestricted income 2022 2021 £ £ Christmas Meal contribution 285 DHI T-Shirt 36 Donation 839 Donation for Soup Kitchen 200 Donations for Missions 1,000 Events. 105 First Fruit 3,670 4,235 Food Bank 70 FURLOUGH 7,472 HYDE CAFE OUTREACH. 4,216 Refund of over payment 43 Room Lets Hire Services 195,400 82,529 Thirtyone eight Refund 396 Tithes & Offerings 54,742 40,087 Gift Aid - 2926 Little Hands Bright Future - 1,990 Destiny House Gift - 14000 Other income - 2015 268,473 147,782
			285,023 46,481
			31,298 39,376 - - - 62,442 2,748 31,298 167,161 2022 2021 £ £ 285 36 839 200 1,000 105 3,670 4,235 70 7,472 4,216 43 195,400 82,529 396 54,742 40,087 - 2926 - 1,990 - 14000 - 2015 268,473 147,782

DESTINY HOUSE INTERNATIONAL

Notes to the Accounts (Continued) For the year ended 31 March 2022

3.	GOVERNANCE COSTS	2022	2021
		£	£
	Accountancy fees	2,200	1,200
		_	_
		2,200	1,200
		======	======
4.	STAFF COSTS
	Wages and salaries	194,589	32,111
	Social security costs	-	1,680
	Pension contributions	-	5,400
		_	_
		194,589	39,191
		======	======
The	average monthly number of employees during the year was as follows:
		2022	2021
		No.	No.
	Administration	2	2
	Church pastors and services	1	1
		-------	-------
		3	3
		====	====
	No employee earned over £60,000 per annum.

5. TAXATION

The church is a registered charity and as such no taxation has been provided for in these accounts.

DESTINY HOUSE INTERNATIONAL

Notes to the Accounts (Continued) For the year ended 31 March 2022

6. TANGIBLE FIXED ASSETS

COST At 1 August 2021 Addition At 31March2022 DEPRECIATION At 1 August 2021 Charge for year/ At 31March2022 NET BOOK VALUE At 31March2022 At 31March2021 7. DEBTORS Debtors – Cashfx Other debtors 8. CREDITORS: Amounts falling within one year Accrued expenses Loan	Fixtures Motor and vehicle fittings £ £ - 11,021 55,395 24,968 __ ____ 55,395 35,989 ===== ===== - 5,517 13,849 7,618 13,849 13,135 ===== ===== 41,546 22,854 ===== ===== - 6,739 ===== ===== 2022 £ 7,470 - ===== due 2022 £ 2,200 25,000 ======	Total £ 11,021 80,363 ______ 91,384 ===== 5,517 21,467 26,984 ===== 64,400 ===== 6,739 ===== 2021 £ - 132 ===== 2021 £ 1,200 - ======