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2022-07-31-accounts

Registered number Charity Number 1140887

Bread Of Heaven International Ministries Report and Accounts 31st July 2022

Bread Of Heaven International Ministries

Report and Accounts

Contents

Page
Charity information 1
Trustees Report 2-3
Independent Examiners' Report 4
Statement of Financial Activities 5
Balance sheet 6
Notes to the accounts 7-9

Bread Of Heaven International Ministries Charity Information

Year Ended: 31st July 2022

Legal and administrative information

Charity Number 1140887

Trustees

Mr. Isaac Osei Mr. Byron Dean Lewin Mr. Patrick Mensah

Address

106 Sterling Way

Edmonton London

N18 1QU

Bankers

HSBC Bank Walthamstow

1

Bread Of Heaven International Ministries

Trustees' Report

The Trustees present their report and the financial statements for the year ended July 2022.

Objectives of the Charity

The objectives of the Charity as set out in the Declaration of Trust are:

ACHIEVEMENT AND PERFORMANCE:

Bread of Heaven International Ministries were able to organise all of its proposed programmes in the year 2021/2022. Below are the programmes organised during the period

under review.

All the above programmes were fully participated by the members and the Community.

The members spiritual and emotional needs were met through prayer and counselling, they grown both in their spiritual life and emotional needs as it was borne in testimony by the leadership and members alike in the church.

2

Structure and Governance

Bread Of Heaven International Ministries is a charity; therefore, Trustees have duties that are set out by the Charity Commission.

Trustees have a duty to act in utmost good faith and must not profit personally from the charity or get into any situation whereby personal interest will conflict with the interest of the charity. If there Is any doubt about a conflict of Interest, the Charity Commission must be approached.

The Trustees recognise that their major responsibility is to ensure a good and appropriate governance of Bread of Heaven International Ministries in accordance with the Charity Commission guidelines.

Public Benefit

The Trustees confirm that they have had due regard to guidance published by the Charity Commission on public benefit.

Financial Review

Bread Of Heaven International Ministries aims to disburse all its donations to the beneficials in UK and Ghana. We intend to save a small reserve of all donations made (unless otherwise specified are held in reserve for use in emergency situations. For example, medical or environmental damage and sponsorship.

Approval

This report was approved by the board on 20[th] June 2023 and Signed on behalf of the Trustees.

(Mr. Isaac Osei) Trustee

3

Bread Of Heaven International Ministries

INDEPENDENT EXAMINER REPORT TO THE TRUSTEES OF BREAD OF HEAVEN INTERNATIONAL MINISTRIES

Report on the accounts of the Charity for the year ended July 2022, which are set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.

Respective responsibilities of trustees and examiner the trustees of the charity are responsible for the preparation of accounts: they consider that the audit requirement under section 43(2) of the Charities Act 1993 (the 1993 Act)), does not apply. It is my responsibility to:

Examine the accounts under section 43(3) of the 1993 Act. Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 43(7)(b) of the 1993 Act, and State whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINERS REPORT

My examination was carried out in accordance with the General Direction given by the Charity Commissioner’s. An examination included a review of the accounting records kept. It also includes consideration of any unusual items of disclosures in the accounts. And seeking examinations from you as trustees concerning any matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and as a result I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In accordance with my examination, no matter has come to my attention:

1. which gives me a reasonable cause to believe that in any material respect the requirements:

Rexford Oppong

Oppong

Asknath Services Ltd

4

Bread Of Heaven International Ministries

Statement of Financial Activities for the year ended 31[st] July 2022

Note
s
Incoming Resources
Tithes & Offerings
Resources Expended
Direct Charitable Expenditure
Management & Administration
Net Movement in Funds in the
year
2
Total Funds Carried forward
Unrestricted
2022
£
161,145
161,145
152,561
3,252
155,813
5,332
5,332
Total
2022
£
161,145
161,145
152,561
3,252
155,813
5,332
5,332
Total
2021
£
149,568
149,568
130,813
4,325
135,138
14,430
14,430

5

Bread Of Heaven International Ministries
Balance Sheet as at 31st July 2022
Note
s
FIXED ASSETS
Musical Equipment
3
Fittings & Fixtures
CURRENT ASSETS
Debtors
Cash at bank and in hand
Total CURRENT ASSETS
CURRENT LIABILITIES
Creditors: amounts falling due within a year
CURRENT ASSETS LESS CURRENT LIABILITIES
TOTAL ASSETS LESS CURRENT LIABILITIES
ANALYSIS OF CHARITY FUNDS
Surplus (deficit) Prior year 2021
Surplus (deficit) for the Year
Total Charity Funds
2022
£
9,734
9,549
19,283
11,051
30,334
1,900
28,434
38,168
32,836
5,332
38,168
2021
13,850
11,885
25,735
13,098
38,833
350
38,483
52,333
37,903
14,430
52,333

The trustees are satisfied that the charity is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that members have not required the company to obtain an audit in accordance with section 476 of the Act The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and preparation of accounts. The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies’ regime.

Mr. Isaac Osei – Approved by the board on 20[th] June 2023

6

Bread Of Heaven International Ministries

Notes to the Accounts for the year ended 31[st] July 2022

1. Accounting policies

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). The financial statements have been prepared in accordance with Statement of Recommended Practice (SORP 2005).

Incoming Resources

Incoming resources include of donations and gifts, all of which are recognised on receipt basis.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment & Fittings & Fixtures 2.5% reducing balance.
2022
**2. ** Net Movement in funds £5,332

This is stated after charging:

Depreciation of owned fixed assets £643

Tangible fixed assets

2021-2022
Equipment
Fittings & Fixtures
Total
Cost
£
£
£
As at 1 Aug.2021
13,850
11,885
25,735
Additions during the year
0
As 31 July 2022
13,850
11,885
25,735
Depreciation
As at 1 Aug.2021
3,770
2,039
5,809
Charge for the year
346
297
643
4,116
2,336
6,452
Net book value
As at 1 Aug.2022
9,734
9,549
19,283
As 31 July 2021
10,080
9,846
25,735
2021-2022
Equipment
Fittings & Fixtures
Total
Cost
£
£
£
As at 1 Aug.2021
13,850
11,885
25,735
Additions during the year
0
As 31 July 2022
13,850
11,885
25,735
Depreciation
As at 1 Aug.2021
3,770
2,039
5,809
Charge for the year
346
297
643
4,116
2,336
6,452
Net book value
As at 1 Aug.2022
9,734
9,549
19,283
As 31 July 2021
10,080
9,846
25,735
2021-2022
Equipment
Fittings & Fixtures
Total
Cost
£
£
£
As at 1 Aug.2021
13,850
11,885
25,735
Additions during the year
0
As 31 July 2022
13,850
11,885
25,735
Depreciation
As at 1 Aug.2021
3,770
2,039
5,809
Charge for the year
346
297
643
4,116
2,336
6,452
Net book value
As at 1 Aug.2022
9,734
9,549
19,283
As 31 July 2021
10,080
9,846
25,735
2021-2022
Equipment
Fittings & Fixtures
Total
Cost
£
£
£
As at 1 Aug.2021
13,850
11,885
25,735
Additions during the year
0
As 31 July 2022
13,850
11,885
25,735
Depreciation
As at 1 Aug.2021
3,770
2,039
5,809
Charge for the year
346
297
643
4,116
2,336
6,452
Net book value
As at 1 Aug.2022
9,734
9,549
19,283
As 31 July 2021
10,080
9,846
25,735
2021-2022
Equipment
£
13,850
13,850
3,770
346
4,116
9,734
10,080
Fittings & Fixtures
£
11,885
11,885
2,039
297
2,336
9,549
9,846
Total
£
25,735
0
25,735
5,809
643
6,452
19,283
25,735

7

Bread Of Heaven International Ministries

Schedule to Statement of Financial Activities

for the year ended 31[st] July 2022 for the information of the trustees only

Income
Incoming Resources
Direct Charitable Expenditure
Voluntary Tithes & Offering
Gifts, Welfare & Donations
Communication cost
Church Expenses
Security Cost
Printing, Postage and Stationery
Retreat and Conference Expenses
Premises Repairs & Maintenance
Insurance Cost
Equipment expense & renewals
Broadband & Phone
Bereavement
Wages & Salary
Mission House Support
Rent
TV Licensing
Cleaning
Motor expenses
Travel & subsistence
International Travel
Volunteers Expenses
Bank Charges & Interest Paid
2022
£
161,145
0
7,757
396
870
645
1,179
4,880
4,500
2,381
1,377
1,973
0
14,500
5,200
67,395
159
1,280
1,821
2,846
3,700
2,000
813
2022
Total
£
161,145
0
7,757
396
870
645
1,179
4,880
4,500
2,381
1,377
1,973
0
14,500
5,200
67,395
159
1,280
1,821
2,846
3,700
2,000
813
2021
£
149,568
8,500
7,680
1,858
5,617
1,400
359
1,672
8,020
2,189
500
0
2,500
0
4,000
66,768
158
1,250
2,000
3,645
0
1,500
72
Pastoral Care
Church consumables
Refreshment & Catering
Gift & Hospitality
COVID 19 Expenses
Business Rate
Depreciations
Gas
Electricity
General Adm. Exp
Accountancy & Professional Fees
1,500
1,938
3,213
5,000
0
846
643
8,166
5,583
1,500
1,752
155,813
1,500
1,938
3,213
5,000
0
846
643
8,166
5,583
1,500
1,752
155,813
0
2,446
0
0
5,615
0
3,065
0
0
1,710
2,615
135,139

9