Charity registration number: 1141361
## POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH
Annual Report and Financial Statements
for the Year Ended 31 December 2020
## **Contents**
|**Contents**||
|---|---|
|Reference and Administrative Details|1|
|Trustees' Report|2 to 4|
|Statement of Trustees' Responsibilities|5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 13|
## **Reference and Administrative Details**
## **Trustees**
Joseph Oluwafemi Ogunya
Samson Rai Unyime John Matthew Keith Bishton
## **Principal Office**
18 Digbeth Birmingham B5 6BJ
**Charity Registration Number**
1141361
## **Independent Examiner**
Kolade Andrew Alli ACMA KARE Financial Management Consultants Ltd 10 Gatcombe Gardens West End, Hampshire SO18 3NA
Page 1
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2020.
## **Structure, Governance and Management**
The Charitable Trust is constituted by Constitution and its objects are to promote the Christian faith through worship. In order to do this, regular activities are carried out and Invitations given out to the public.
The current Board of Trustees constitutes four members and is chaired by Pastor Joseph Ogunya. He is also responsible for the day to day operation of the charity and manages the staff of the charity on behalf' of the Board.
Finances are currently raised purely from the congregation's contributions and Gift Aid.
The Other Trustees named In the Notes to the Accounts have served throughout the year. Appointment of the Trustees is governed by the Constitution of the Charity. The Board of Trustees Is authorized to appoint new Trustees to fill vacancies through resignation or death of an existing trustee until the following AGM, whereupon the members will be invited to vote.
The Trustees retain the collective responsibility for major financial decisions and investments in conjunction with Pastor Joseph Ogunya.
## **Public Benefit**
In accordance with Section 4 of the Charities Act 2006, the Trustees have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. As a result of our faith, we willingly and consistently reach out to welcome visitors to our church. We enable ordinary people to live out their faith as part of our fellowship through worship and prayer, learning about the Gospel and developing their knowledge and trust In Jesus and the challenge to live for God and be obedient to His will for their lives.
As a Christian organisation, our aim is to promote the gospel of Jesus Christ firstly in our local community and the surrounding areas, by church planting and supporting missionary work. We aim to make a positive contribution in our local community by inviting the general public to concert scenes, drama productions, church services, prayer for the sick and youth/children's work.
All these activities are in conjunction with our regular church services. All organised activities and events are of a non-profit basis and are funded by the Church through offering and donations. Concerts, special events and youth drama productions are paid for by the congregation's contributions to contribute to community cohesion among the youths.
Page 2
## **Trustees' Report**
## **Achievements and Performance**
The Trustees consider that the stability of the church and the finances received have been satisfactory.
## **Location**
Our regular church services are held at The Potters House, First Floor, Wolverley House, Digbeth, Birmingham on Sunday mornings and evenings and also Wednesday nights. This location is in the heart of Birmingham City attracting a wide range of people which enables the church to have a multicultural feel during our main services.
## **Evangelism**
We outreach in our city centre and neighbouring areas every week as part of our evangelistic thrust and also send invasion teams to other churches as the need arises. A big part of this is spreading the good news of Jesus Christ as we present, with permission from our city council, dramas and skits, musical concerts, street dancing and choreography in our city.
Through these free community events, we have seen hundreds of visitors attend as we highlight the dangers affecting our local communities and youth culture showing how the message of hope bring solutions and healing. This financial period has seen our evangelistic activities significantly slow down, but this is gradually picking up after Covid restrictions were lifted later in the year.
## **Children’s Ministry**
During the first quarter of the year before the pandemic, we were able to provide Sunday school classes and Children's Church for two age groups on Sunday mornings and aimed to reach out to local families as well.
Many of the services we provide were suspended due to the Covid pandemic. We created a Kid’s Sunday YouTube videos to help our children during the pandemic. Since this has started, many parents have expressed their delight and satisfaction seeing their children come alive and excited with all the activities they watched, and they were also able to practice some of them at home.
## **Youth Ministry**
We have seen our youth ministry develop and increase throughout the year. We continue to invest time and resources into our youth, during the Covid pandemic our youth were active on Instagram, doing a once-a-month virtual Instagram concert which helped greatly and, they had Zoom meetings helping to keep the youth engaged and involved.
The growth of the Birmingham church is largely down to the commitment, conviction, and concern of its local members. They continually give up evenings and weekends to reach our community and help stir a number of youth people away from destructive path and a life of crime.
Page 3
## **Trustees' Report**
## **Church Planting Support**
Planting churches has been exciting for our church, currently we have two baby churches in these cities; Liverpool and Gloucester. We are praying and anticipating a great move of God. The Central Birmingham church will continue to provide financial support and spiritual oversight of these churches.
## **Financial Review**
Overall, we are happy with the faithful giving of our church members despite the challenges of changing to virtual services during the Covid pandemic with several our members being furloughed.
We are also happy that our members have a vision for our own church building serving as a settlement location and continued efforts are being made through a building fund donation.
## **Investment Powers**
The Constitution authorises the Trustees to make and hold investments using general Funds of the charity. If such investments are presently held.
## **Approval**
This report was approved by the Trustees on 2nd September 2021 and signed on their behalf by the Pastor of the church who chaired the meeting.
......................................... Joseph Oluwafemi Ogunya Trustee
Page 4
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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 that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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.
Approved by the trustees of the charity on 2 September 2021 and signed on its behalf by:
......................................... Joseph Oluwafemi Ogunya Trustee
Page 5
## **Independent Examiner's Report to the trustees of POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 7 to 13.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting 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 fair view' which is not a matter considered as part of an independent examination.
I have no concerns and 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.
...................................... Kolade Andrew Alli ACMA
KARE Financial Management Consultants Ltd 10 Gatcombe Gardens West End, Hampshire SO18 3NA
- 2 September 2021
Page 6
## **Statement of Financial Activities for the Year Ended 31 December 2020**
|**Statement of Financial Activities for the Year Ended 31 December**
**2020**|**Statement of Financial Activities for the Year Ended 31 December**
**2020**|
|---|---|
|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**2020**
**Total**
**2019**||
|**Note**
**£**
**£**
**£**
**£**||
|**Income and Endowments from:**||
|Charitable activities|84,647
14,182
98,829
98,988|
|**Expenditure on:**||
|Charitable activities|(73,917)
-
(73,917)
(92,940)|
|Total expenditure||
||(73,917)
-
(73,917)
(92,940)|
|Net income||
||10,730
14,182
24,912
6,048|
|Net movement in funds||
||10,730
14,182
24,912
6,048|
|**Reconciliation of funds**||
|Total funds brought||
|forward|1,467
9,348
10,815
4,767|
|Total funds carried||
|forward
8|12,197
23,530
35,727
10,815|
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2019 is shown in note 8.
Page 7
## **(Registration number: 1141361) Balance Sheet as at 31 December 2020**
|**(Registration number: 1141361)**
**Balance Sheet as at 31 December 2020**|**(Registration number: 1141361)**
**Balance Sheet as at 31 December 2020**|
|---|---|
|**2020**
**2019**||
|**Note**
**£**
**£**||
|**Current assets**||
|||
|Cash at bank and in hand
6|36,277
11,535|
|**Creditors: Amounts falling due within oneyear**
7||
||(550)
(720)|
|**Net**assets||
||35,727
10,815|
|**Funds of the charity:**||
|**Restricted income funds**||
|||
|Restricted funds|23,530
9,348|
|**Unrestricted income funds**||
|||
|Unrestricted funds|12,197
1,467|
|**Total funds**
8||
||35,727
10,815|
The financial statements on pages 7 to 13 were approved by the trustees, and authorised for issue on 2 September 2021 and signed on their behalf by:
......................................... Joseph Oluwafemi Ogunya Trustee
Page 8
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with 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 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 9
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **2 Income from charitable activities**
||**Unrestricted**|
|---|---|
||**funds**
**Restricted**
**Total**
**Total**|
||**General**
**funds**
**2020**
**2019**|
||**£**
**£**
**£**
**£**|
|Tithes and Offerings|70,987
-
70,987
72,040|
|Other Giving|2,493
-
2,493
5,845|
|Building Fund Income|-
14,182
14,182
9,166|
|Gift Aid tax reclaimed|9,494
-
9,494
10,909|
|Refunds and||
|Reimbursements|1,673
-
1,673
1,028|
||84,647
14,182
98,829
98,988|
Page 10
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **3 Expenditure on charitable activities**
|**3**
**Expenditure on charitable activities**||
|---|---|
||**Unrestricted**|
||**funds**
**Total**
**Total**|
||**General**
**2020**
**2019**|
||**£**
**£**
**£**|
|Wages and salaries|11,660
11,660
11,562|
|Staff NIC (Employers)|154
154
355|
|Staff pensions (Defined contribution) -||
|pension scheme 1|350
350
674|
|Hotel|473
473
2,016|
|Train tickets and airfares|246
246
1,209|
|Benevolence|1,023
1,023
230|
|Bible Conference|-
-
2,330|
|Books, Media, and Periodicals|257
257
120|
|Church Rent|16,125
16,125
25,800|
|Other Ministry Expenses|2,886
2,886
2,581|
|Equipment|2,816
2,816
660|
|Fellowship|456
456
1,034|
|Fellowship Tithe|7,359
7,359
7,104|
|Gifts|-
-
265|
|Love Offering|2,810
2,810
4,741|
|Ministry Meal|622
622
1,468|
|National Church Support|750
750
4,430|
|Parsonage|10,200
10,200
10,200|
|Revival Expenses|359
359
991|
|Sunday School|6
6
130|
|Sundries|1,612
1,612
767|
|Travel and Sunday Car Parking|95
95
183|
|Utilities, Rates and Insurance|4,850
4,850
5,271|
|Minibus, vehicle expenses and hire costs|4,105
4,105
4,831|
|Website and other software costs|770
770
166|
|World Evangelism|-
-
10|
|Youth Ministry|-
-
93|
|Bank Charges|163
163
251|
|Printing, Postage, & Stationery|223
223
315|
|Telephone & Internet|808
808
937|
|Accountancy fees|250
250
-|
|Health & Safety|1,096
1,096
-|
|Independent examiner's fee|550
550
720|
|Repairs and maintenance|843
843
1,496|
||73,917
73,917
92,940|
Page 11
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **4 Trustees remuneration and expenses**
During the year the charity made the following transactions with trustees:
## **Joseph Oluwafemi Ogunya**
Joseph Oluwafemi Ogunya received remuneration of £11,660 (2019: £11,562).
In addition, £10,200 (2019: £10,200) of Parsonage expenses were reimbursed to Joseph Oluwafemi Ogunya during the year for work done in relation to the daily operations of the church ministry.
Page 12
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **5 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
|**5**
**Taxation**
The charity is a registered charity and is therefore exempt from taxation.|**5**
**Taxation**
The charity is a registered charity and is therefore exempt from taxation.|
|---|---|
|**6**
**Cash and cash equivalents**||
|**2020**
**2019**||
|**£**
**£**||
|Cash at bank
36,277
11,535||
|**7**
**Creditors: amounts falling due within one year**||
||**2020**
**2019**|
||**£**
**£**|
|Accruals|550
720|
|**8**
**Funds**||
||**Balance at 1**
**January 2020**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at 31**
**December**
**2020**|
||
**£**
**£**
**£**
**£**|
|**Unrestricted funds**||
|General|1,467
84,647
(73,917)
12,197|
|**Restricted funds**|9,348
14,182
-
23,530|
|**Total funds**|10,815
98,829
(73,917)
35,727|
||**Balance at**
**1 January**
**Incoming**
**Resources**
**Balance at**
**31**
**December**|
||**2019**
**resources**
**expended**
**Transfers**
**2019**|
||**£**
**£**
**£**
**£**
**£**|
|**Unrestricted funds**||
|General||
||3,585
89,822
(92,940)
1,000
1,467|
|**Restricted funds**||
||1,182
9,166
-
(1,000)
9,348|
|**Total funds**||
||4,767
98,988
(92,940)
-
10,815|
Page 13