Apostolic Faith Mission International Ministries UK Leeds Assembly
Trustees Annual Report for the year ended 31 March 2021
Governance
The charity is part of an umbrella Apostolic Faith Mission International Ministries (UK) that holds triannual elections to elect Assembly board members, Regional Boards and the National Apostolic Council. These units are put in place to facilitate the work of the church at assembly level, regional level and at national level. For the current term, elections were held in February 2018. The board has diverse skills which are used in areas such as finance, social work, health and safety for the benefit of all church membership.
Objectives and Activities
The church is committed to bringing many people to knowing Christ so that they give their lives to the Lord God and have Him is their personal Saviour.
The church is on course to build individuals to believing and trusting in the Lord and to preach the gospel of God to many people of different race and background. The church has an ordained Pastor who conducts services, holds counselling sessions, praying with individuals or individual families, takes time visiting home groups to conduct bible study sessions, etc.
Church congregants participate in praising and worshipping God through songs and prayer.
Achievements and Missional Work
Due to the global pandemic of COVID-19, church activities were only rescripted to online via Zoom worship meetings.
Community Work
The church has been and continues to financially support Saint George’s Crypt, a charitable organisation which serves the homeless and vulnerable people in Leeds by doing monthly donations.
Financial Report
Our financial report is included with this report. The annual turnover is £76,944 which is below the threshold for a statutory audit. We therefore appointed an Independent Examiner who is a qualified accountant as required by the Charity Commission. A report of the Independent Examiner is included as part of the financial report.
THE YOUTH DEPARTMENT
The purpose of this report is to ensure that all structures are working together effectively and there is a platform for communication amongst all youth members, the committee put in place to spearhead the work of God in the youth department and the congregation at large. Reporting on the youth ministry also helps in the tracking of progress and the alignment of the objectives to work to achieve the set goals.
Charity number: 1142909
AFM IM UK LEEDS ASSEMBLY
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 March 2021
AFM IM UK LEEDS ASSEMBLY Contents Page For the year ended 31 March 2021
| Report of the Trustees | 1 |
|---|---|
| Independent Examiner's Report to the Trustees | 2 |
| Statement of Financial Activities | 3 |
| Statement of Financial Position | 4 |
| Notes to the Financial Statements | 5 to 7 |
| Detailed Statement of Financial Activities | 8 |
AFM IM UK LEEDS ASSEMBLY Report of the Trustees
For the year ended 31 March 2021
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2021. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
FINANCIAL REVIEW
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity AFM IM UK LEEDS ASSEMBLY Charity registration number 1142909 Principal address 2 Grant Avenue Leeds LS7 1RQ
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Mr F Guveya (Resigned: 26 July 2017) Trustees The trustees and officers serving during the year and since the year end were as follows: Mr T Manyewe Mrs N Chidziva Mr K P Mandudzo Independent examiner Gilbert Mudoti BSc (Hons) ACCA Office 7 Metro House 57 Pepper Road Leeds LS10 2RU
The trustees and officers serving during the year and since the year end were as follows:
Approved by the Board of Trustees and signed on its behalf by
............................................................................. Mr T Manyewe
1 of 8
AFM IM UK LEEDS ASSEMBLY
Independent Examiners Report to the Trustees
For the year ended 31 March 2021
I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity’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 examiners statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable 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.
Gilbert Mudoti BSc (Hons) ACCA Office 7 Metro House 57 Pepper Road Leeds LS10 2RU
2 of 8
AFM IM UK LEEDS ASSEMBLY Statement of Financial Activities For the year ended 31 March 2021
| Notes | Unrestricted | 2020 | |||
|---|---|---|---|---|---|
| funds | |||||
| £ | £ | ||||
| Income and endowments from: | |||||
| Charitable activities | 33,848 | 63,079 | |||
| Investments | 15 | 30 | |||
| Total | 33,863 | 63,109 | |||
| Expenditure on: | |||||
| Charitable activities | (38,232) | (73,536) | |||
| Total | (38,232) | (73,536) | |||
| Net expenditure | (4,369) | (10,427) | |||
| Reconciliation of funds | |||||
| Total funds brought forward | 81,313 | 91,740 | |||
| Total funds carried forward | 76,944 | 81,313 | |||
3 of 8
AFM IM UK LEEDS ASSEMBLY
Statement of Financial Position
As at 31 March 2021
| Notes | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Fixed assets | ||||||
| Tangible assets | 3 | 4,605 | 5,624 | |||
| 4,605 | 5,624 | |||||
| Current assets | ||||||
| Cash at bank and in hand | 74,228 | 77,493 | ||||
| Creditors: amounts falling due within one year | 4 | 74,228 (1,889) |
77,493 (1,804) |
|||
| Net current assets | 72,339 | 75,689 | ||||
| Total assets less current liabilities | 76,944 | 81,313 | ||||
| Net assets | 76,944 | 81,313 | ||||
| The funds of the charity | ||||||
| Unrestricted income funds | 5 | 76,944 | 81,313 | |||
| Total funds | 76,944 | 81,313 | ||||
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
0
4 of 8
AFM IM UK LEEDS ASSEMBLY Notes to the Financial Statements
For the year ended 31 March 2021
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
AFM IM UK LEEDS ASSEMBLY 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 note(s).
Going concern
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2. Comparative for the Statement of Financial Activities
The comparative year values on the Statement of Financial Activites are for unrestricted funds.
3. Tangible fixed assets
| Plant and | Fixtures and | Computer | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost or valuation | Machinery | Fittings | Equipment | Total | |||||||
| £ | £ | £ | £ | ||||||||
| At 01 April 2020 | 6,204 | 9,120 | 2,766 | 18,090 | |||||||
| At 31 March 2021 | 6,204 | 9,120 | 2,766 | 18,090 | |||||||
| Depreciation | |||||||||||
| At 01 April 2020 | 3,623 | 6,727 | 2,116 | 12,465 | |||||||
| Charge for year | 370 | 479 | 171 | 1,020 | |||||||
| At 31 March 2021 Net book values |
3,993 | 7,205 | 2,287 | 13,486 | |||||||
| At 31 March 2021 | 2,211 | 1,915 | 479 | 4,604 | |||||||
| At 31 March 2020 | 2,581 | 2,394 | 650 | 5,625 | |||||||
5 of 8
AFM IM UK LEEDS ASSEMBLY
Notes to the Financial Statements Continued
For the year ended 31 March 2021
4. Creditors: amounts falling due within one year
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Other creditors | 689 | 689 | |||
| Accruals and deferred income | 1,200 | 1,115 | |||
| 1,889 | 1,804 | ||||
5. Movement in funds
Unrestricted Funds
| Balance at | Incoming | Outgoing | Balance at | ||||
|---|---|---|---|---|---|---|---|
| 01/04/2020 | resources | resources | 31/03/2021 | ||||
| £ | £ | £ | £ | ||||
| General | |||||||
| General | 81,313 | 33,863 | (38,232) | 76,944 | |||
| 81,313 | 33,863 | (38,232) | 76,944 | ||||
| Unrestricted Funds - Previous year | |||||||
| Balance at | Incoming | Outgoing | Balance at | ||||
| 01/04/2019 | resources | resources | 31/03/2020 | ||||
| £ | £ | £ | £ | ||||
| General | |||||||
| General | 91,740 | 63,109 | (73,536) | 81,313 | |||
| 91,740 | 63,109 | (73,536) | 81,313 |
Purpose of unrestricted Funds
General
To preach the true gospel of Jesus Christ and to bring as many people as possible to knowing Christ so that they give their lives to the Lord God and have personal relationships with their Creator. The church aims at teaching individuals to believing in the Lord God and preach the gospel of God to many people of different races and background. Other roles of the church include counselling.
6 of 8
AFM IM UK LEEDS ASSEMBLY Notes to the Financial Statements Continued
For the year ended 31 March 2021
6. Analysis of net assets between funds
| Tangible | Net current | Net current | Net Assets | Net Assets | |||
|---|---|---|---|---|---|---|---|
| fixed assets | assets / | ||||||
| (liabilities) | |||||||
| £ | £ | £ | |||||
| Unrestricted funds | |||||||
| General | |||||||
| General | 4,605 | 72,339 | 76,944 | ||||
| 4,605 | 72,339 | 76,944 | |||||
| Previous year | |||||||
| Tangible | Net current | Net Assets | |||||
| fixed assets | assets / | ||||||
| (liabilities) | |||||||
| £ | £ | £ | |||||
| Unrestricted funds | |||||||
| General | |||||||
| General | 5,624 | 75,689 | 81,313 | ||||
| 5,624 | 75,689 | 81,313 | |||||
7 of 8
AFM IM UK LEEDS ASSEMBLY
Detailed Statement of Financial Activities
For the year ended 31 March 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| INCOME AND ENDOWMENT | |||||
| Charitable activities | |||||
| Gift Aid from HMRC | 11,712 | 16,231 | |||
| Offerings | 1,696 | 4,680 | |||
| Tithes | 20,440 | 42,168 | |||
| 33,848 | 63,079 | ||||
| Investments | |||||
| Bank interest receivable | 15 | 30 | |||
| 15 | 30 | ||||
| Total incoming resources | 33,863 | 63,109 | |||
| EXPENDITURE | |||||
| Charitable activities | |||||
| Cost of direct charitable activity | (37,032) | (72,140) | |||
| (37,032) | (72,140) | ||||
| SUPPORT COSTS | |||||
| Governance costs | |||||
| Governance costs | (1,200) | (1,396) | |||
| (1,200) | (1,396) | ||||
| Total resources expended | (38,232) | (73,536) | |||
| Net Expenditure | (4,369) | (10,427) |
8 of 8 This page does not form part of the statutory financial statements
Charity number: 1142909
AFM IM UK LEEDS ASSEMBLY
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 March 2021
AFM IM UK LEEDS ASSEMBLY Contents Page For the year ended 31 March 2021
| Report of the Trustees | 1 |
|---|---|
| Independent Examiner's Report to the Trustees | 2 |
| Statement of Financial Activities | 3 |
| Statement of Financial Position | 4 |
| Notes to the Financial Statements | 5 to 7 |
| Detailed Statement of Financial Activities | 8 |
AFM IM UK LEEDS ASSEMBLY Report of the Trustees
For the year ended 31 March 2021
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2021. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
FINANCIAL REVIEW
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity AFM IM UK LEEDS ASSEMBLY Charity registration number 1142909 Principal address 2 Grant Avenue Leeds LS7 1RQ
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Mr F Guveya (Resigned: 26 July 2017) Trustees The trustees and officers serving during the year and since the year end were as follows: Mr T Manyewe Mrs N Chidziva Mr K P Mandudzo Independent examiner Gilbert Mudoti BSc (Hons) ACCA Office 7 Metro House 57 Pepper Road Leeds LS10 2RU
The trustees and officers serving during the year and since the year end were as follows:
Approved by the Board of Trustees and signed on its behalf by
............................................................................. Mr T Manyewe
1 of 8
AFM IM UK LEEDS ASSEMBLY
Independent Examiners Report to the Trustees
For the year ended 31 March 2021
I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity’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 examiners statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable 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.
Gilbert Mudoti BSc (Hons) ACCA Office 7 Metro House 57 Pepper Road Leeds LS10 2RU
2 of 8
AFM IM UK LEEDS ASSEMBLY Statement of Financial Activities For the year ended 31 March 2021
| Notes | Unrestricted | 2020 | |||
|---|---|---|---|---|---|
| funds | |||||
| £ | £ | ||||
| Income and endowments from: | |||||
| Charitable activities | 33,848 | 63,079 | |||
| Investments | 15 | 30 | |||
| Total | 33,863 | 63,109 | |||
| Expenditure on: | |||||
| Charitable activities | (38,232) | (73,536) | |||
| Total | (38,232) | (73,536) | |||
| Net expenditure | (4,369) | (10,427) | |||
| Reconciliation of funds | |||||
| Total funds brought forward | 81,313 | 91,740 | |||
| Total funds carried forward | 76,944 | 81,313 | |||
3 of 8
AFM IM UK LEEDS ASSEMBLY
Statement of Financial Position
As at 31 March 2021
| Notes | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Fixed assets | ||||||
| Tangible assets | 3 | 4,605 | 5,624 | |||
| 4,605 | 5,624 | |||||
| Current assets | ||||||
| Cash at bank and in hand | 74,228 | 77,493 | ||||
| Creditors: amounts falling due within one year | 4 | 74,228 (1,889) |
77,493 (1,804) |
|||
| Net current assets | 72,339 | 75,689 | ||||
| Total assets less current liabilities | 76,944 | 81,313 | ||||
| Net assets | 76,944 | 81,313 | ||||
| The funds of the charity | ||||||
| Unrestricted income funds | 5 | 76,944 | 81,313 | |||
| Total funds | 76,944 | 81,313 | ||||
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
0
4 of 8
AFM IM UK LEEDS ASSEMBLY Notes to the Financial Statements
For the year ended 31 March 2021
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
AFM IM UK LEEDS ASSEMBLY 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 note(s).
Going concern
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2. Comparative for the Statement of Financial Activities
The comparative year values on the Statement of Financial Activites are for unrestricted funds.
3. Tangible fixed assets
| Plant and | Fixtures and | Computer | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost or valuation | Machinery | Fittings | Equipment | Total | |||||||
| £ | £ | £ | £ | ||||||||
| At 01 April 2020 | 6,204 | 9,120 | 2,766 | 18,090 | |||||||
| At 31 March 2021 | 6,204 | 9,120 | 2,766 | 18,090 | |||||||
| Depreciation | |||||||||||
| At 01 April 2020 | 3,623 | 6,727 | 2,116 | 12,465 | |||||||
| Charge for year | 370 | 479 | 171 | 1,020 | |||||||
| At 31 March 2021 Net book values |
3,993 | 7,205 | 2,287 | 13,486 | |||||||
| At 31 March 2021 | 2,211 | 1,915 | 479 | 4,604 | |||||||
| At 31 March 2020 | 2,581 | 2,394 | 650 | 5,625 | |||||||
5 of 8
AFM IM UK LEEDS ASSEMBLY
Notes to the Financial Statements Continued
For the year ended 31 March 2021
4. Creditors: amounts falling due within one year
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Other creditors | 689 | 689 | |||
| Accruals and deferred income | 1,200 | 1,115 | |||
| 1,889 | 1,804 | ||||
5. Movement in funds
Unrestricted Funds
| Balance at | Incoming | Outgoing | Balance at | ||||
|---|---|---|---|---|---|---|---|
| 01/04/2020 | resources | resources | 31/03/2021 | ||||
| £ | £ | £ | £ | ||||
| General | |||||||
| General | 81,313 | 33,863 | (38,232) | 76,944 | |||
| 81,313 | 33,863 | (38,232) | 76,944 | ||||
| Unrestricted Funds - Previous year | |||||||
| Balance at | Incoming | Outgoing | Balance at | ||||
| 01/04/2019 | resources | resources | 31/03/2020 | ||||
| £ | £ | £ | £ | ||||
| General | |||||||
| General | 91,740 | 63,109 | (73,536) | 81,313 | |||
| 91,740 | 63,109 | (73,536) | 81,313 |
Purpose of unrestricted Funds
General
To preach the true gospel of Jesus Christ and to bring as many people as possible to knowing Christ so that they give their lives to the Lord God and have personal relationships with their Creator. The church aims at teaching individuals to believing in the Lord God and preach the gospel of God to many people of different races and background. Other roles of the church include counselling.
6 of 8
AFM IM UK LEEDS ASSEMBLY Notes to the Financial Statements Continued
For the year ended 31 March 2021
6. Analysis of net assets between funds
| Tangible | Net current | Net current | Net Assets | Net Assets | |||
|---|---|---|---|---|---|---|---|
| fixed assets | assets / | ||||||
| (liabilities) | |||||||
| £ | £ | £ | |||||
| Unrestricted funds | |||||||
| General | |||||||
| General | 4,605 | 72,339 | 76,944 | ||||
| 4,605 | 72,339 | 76,944 | |||||
| Previous year | |||||||
| Tangible | Net current | Net Assets | |||||
| fixed assets | assets / | ||||||
| (liabilities) | |||||||
| £ | £ | £ | |||||
| Unrestricted funds | |||||||
| General | |||||||
| General | 5,624 | 75,689 | 81,313 | ||||
| 5,624 | 75,689 | 81,313 | |||||
7 of 8
AFM IM UK LEEDS ASSEMBLY
Detailed Statement of Financial Activities
For the year ended 31 March 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| INCOME AND ENDOWMENT | |||||
| Charitable activities | |||||
| Gift Aid from HMRC | 11,712 | 16,231 | |||
| Offerings | 1,696 | 4,680 | |||
| Tithes | 20,440 | 42,168 | |||
| 33,848 | 63,079 | ||||
| Investments | |||||
| Bank interest receivable | 15 | 30 | |||
| 15 | 30 | ||||
| Total incoming resources | 33,863 | 63,109 | |||
| EXPENDITURE | |||||
| Charitable activities | |||||
| Cost of direct charitable activity | (37,032) | (72,140) | |||
| (37,032) | (72,140) | ||||
| SUPPORT COSTS | |||||
| Governance costs | |||||
| Governance costs | (1,200) | (1,396) | |||
| (1,200) | (1,396) | ||||
| Total resources expended | (38,232) | (73,536) | |||
| Net Expenditure | (4,369) | (10,427) |
8 of 8 This page does not form part of the statutory financial statements