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2021-09-30-accounts

Divine Exchange Christian Centre Registered Charity Number: 1144013 Accounts

30 September 2021

Divine Exchange Christian Centre Contents

Page
Charity information 1
Trustees' report 2 to 3
Accountants' report 4
Statement of financial activities 5
Balance sheet 6
Notes to the accounts 7 to 9

Divine Exchange Christian Centre Charity Information

Trustees

Kelechi Ngozi Chukueke Anna Edevbie Oghenetega Akpowan

Accountants

Ferndale Accountants Ltd Alpha Business Centre-Suite 1 173 Otley Road Bradford West Yorkshire BD3 0HS

Bankers

Barclays plc NatWest

Charity address

25-27 Sheepscar Street South Leeds West Yorkshire LS7 1AD

1

Divine Exchange Christian Centre

TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021

The trustees present their report and the financial statements for the year from 01 October 2020 to 30 September 2021.

Divine Exchange Christian Centre is a registered charity and is governed by a trust deed. The Pastoral work of the church is managed and coordinated by Pastorl Ovie.

Trustees

The trustees named on page 1 have served throughout the year except where stated

The overall management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the trust deed.

Board of Trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

Day to Day project activity of the charity is managed and carried out by the volunteers and Pastoral leadership team.

Strategic Highlights

The aim of Divine Exchange Christian Centre (registered charity number 1144013) is to fulfil its divine calling, which is to respond to the gospel of God’s love in Christ and to live out its discipleship in worship and mission. It does this via its strategic objectives, which are reported to our stakeholders

Establishment of the Divine Exchange Bible Institute is an opportunity to train new Pastoral students in the ministry in order to have a resource of people who will be willing to establish new churches and continue to publish the Gospel. In terms of the city of Leeds, this is achieved through evangelical events that are carried out in Leeds City Centre on a periodic basis. In the current financial year, the evangelical activities have been limited due to the restrictions of the pandemic and the national lockdown.

The church is in East part of Leeds which has become a cosmopolitan community area with new migrants from Eastern Europe and East Africa. The blend of cultural differences has resulted in new opportunities to connect to other faiths that the church has never had access to. This has enhanced the vision of evangelism as one of the church objectives of working in the community.

The voluntary income deriving from church giving, increased by £23k in comaprison to last year to £77k. The church has established new ways of working by transferring services to online.

The church has made significant progress in publishing the Gopsel to the surrounding towns in West Yorkshire. One of the most important strategic developments has been the estbalishements of the church member base in the town of Halifax, West Yorkshire. The church now has a large number of church members who travel from Halifax to Leeds as part of the Sunday church service . During the pandemic period all services were transferred online once the locked down period initaited.

During the financial year, the church increased its charitable activities in the community by enabling new programs that are detailed below;

The charity has managed to secure a new lease for premises that will enable the church to carry out a varied array of activities without the limitations.

Financial Highlights

In the current financial year to the end of Septemner 2021, the church managed to end the year with a net position of £8,241 (before depreciation) in its sixth year operating as a registered charity. The financial balance is s direct response to the new assurance processes to ensure efficient and effective cash management processes are in place.

Youth ministry

Our youth ministry has continued to evolve in reflect of the fluidity of the church membership. We have an ever-growing number of students involved in a variety of programs aimed at increasing bible knowledge and discipleship, these include Dive Deep, Middle School Friday nights, High School Community Group. As part of the transformation to new ways of providing services most of these activities were transferred to online platforms.

2

Divine Exchange Christian Centre

TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021

Volunteers

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. This recognition extends to all volunteers who serve in various capacities and continue to sacrifice their time in ensuring that the gospel continue to be spread in West Yorkshire.

The church has focused on developing Christian disciples who contribute to the smooth running of the church and the services in general. The number of volunteers is fluid as a correlation to the church attendance. The church has ensured that the volunteers are signed up to detailed role description to thus ensuring mitigation of any potential risks. This strategic objective includes ensuring adequate insurance cover.

Future Development

We intend to maintain our existing range of community activities working in partnership with the local community, to enhance this vision, the church has recruited a full-time church Pastor to drive forward the vision of the church.

Statement of Trustees’ responsibilities

Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity. This responsibility is discharged and evidenced by the signature below.

Approval

This report was approved by the trustees on 29 July 2022 and signed on On behalf of the Trustees Kelechi Ngozi Chukueke

…………………………….

Name

3

Divine Exchange Christian Centre

Accountants' report on the unaudited accounts to Divine Exchange Christian Centre

I report on the accounts of the charity for the year ended 30 September 2021, which are set out on pages 5 to 9.

You have approved the accounts for the year ended 30 September 2020 which comprise the Statement of financial activities, the Balance Sheet and the related notes. In accordance with your instructions, we have compiled these unaudited accounts from the accounting records and information and explanations supplied to us.

Ferndale Accountants Ltd

Alpha Business Centre-Suite 1 173 Otley Road Bradford West Yorkshire BD3 0HS

29 July 2022

4

Divine Exchange Christian Centre Statement of financial activities for the year ended 30 September 2021

Incomeing Resources
Income-unrestricted funds
Other income
Total incoming resources
Resources Expended
Other direct costs
Wages, salaries and other staff costs
Car, van and travel expenses
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Advertising and business entertainment costs
Accountancy, legal and other professional fees
Depreciation and loss/(profit) on sale
Other business expenses
Total resourses expended
Net movement in funds
Total funds at 1 October
Total funds at 30 September
2021
£
77,405
5
77,410
9,783
19,131
1,972
14,132
10,580
9,283
733
2,615
1,588
940
70,757
6,653
45,573
52,406

5

Divine Exchange Christian Centre Balance Sheet as at 30 September 2021

Notes
Fixed assets
Equipment, machinery and motor vehicles
3
Current assets
Bank/building society balances
Cash in hand
Net current assets
Net assets
Funds
Balance at start of period
Current Net movement in funds
44,907
261
2021
£
7,238
45,168
45,168
52,406
45,753
6,653
52,406

6

Divine Exchange Christian Centre Notes to the Accounts for the year ended 30 September 2021

1 Accounting basis

The accounts are prepared on the receipts and payments basis and include the results of the charity's operations which are described in the Trustees' report, all of which are continuing.

The financial statements have been prepared in accordance with the Statement of Recommended Practice Reporting by Charities (SORP 2005) issued in March 2005, and applicable UK Accounting Standards and the Charities Act 1993.

2 Profit and loss account analysis

Income-unrestricted funds
Voluntary givings and offerings
Other direct costs
Charitable donations
Church refreshments
Church Conference
Other income
Interest receivable
Wages, salaries and other staff costs
Wages and salaries
Pensions
Staff training and welfare
Car, van and travel expenses
Travel and subsistence
Rent, rates, power and insurance costs
Rent
Light and heat
Cleaning
Repairs and renewals of property and equipment
Repairs and maintenance
2021
£
77,405
1,640
872
7,271
9,783
5
10,738
373
8,020
19,131
1,972
13,603
500
29
14,132
10,580

7

Divine Exchange Christian Centre Notes to the Accounts for the year ended 30 September 2021

Telephone, fax, stationery and other office costs
Telephone and internet
Postage
Stationery and printing
Equipment expensed
Software
Other insurance costs
Advertising and business entertainment costs
Advertising and PR
Accountancy, legal and other professional fees
Accountants fees
Payroll fees
Other legal and professional
Depreciation and loss/(profit) on sale
Depreciation
Other business expenses
Subscriptions
Other expenses
1,249
360
57
6,551
475
591
9,283
733
1,150
426
1,039
2,615
1,588
35
905
940

8

Divine Exchange Christian Centre Notes to the Accounts

for the year ended 30 September 2021

3 Plant, machinery and motor vehicles

Plant, machinery and motor vehicles
Cost
At 1 October 2020
At 30 September 2021
Depreciation
At 1 October 2020
Charge for the year
At 30 September 2021
Net book value
At 30 September 2021
At 30 September 2020
Plant and
machinery
£
17,936
17,936
9,684
1,485
11,169
6,767
8,252
Motor
vehicles
£
1,246
1,246
672
103
775
471
574
Total
£
19,182
19,182
10,356
1,588
11,944
7,238
8,826

9