## PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION CHURCH INFORMATION MEMBERS OF TRUSTEES CHAIRMAN/CHAIRPERSON REV . EDITH ADD0-YOBO SECRETARY RUTH ANDREW TREASURER JOYCE BARFFOE 49 GAINSBOROUGH ROAD REGISTERED OFFICE RAINHAM ESSEX RM 13 7DL CHARITY NO 1144691 AUDITORS/INDEPENDENT EXAMINER: ASIAMAH & CO CHARTERED CERTIFIED ACCOUNTANTS AND REGISTERED AUDITORS UNIT 92 BATTERSEA BUSINESS CENTRE 99/109 LAVENDER HILL LONDON SW11 5QL PAGE 1 PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION REPORT OF THE TRUSTEES The trustees present their report with the accounts of the charity for the year ended 31st December 2020 ## PRINCIPAL ACTIVITY The main objects of the charity are to provide advice, counselling and support for members ' training and education for the relief of poverty, the advancement of education and the provision of facilities for recreation and leisure time occupation in the interest of social welfare and with the object of improving the conditions of the said members and their children. . Page 2 ## PREBYTERIAN CHURCH OF GHANA CHRIST CONGREGATION INDEPENDENT EXAMINER'S REPORT REPORT TO THE TRUSTEES/MEMBERS OF PRESBYTERIAN CHURCH OF GHANA; CHRIST CONGREGATION We have examined the accounts on pages four to nine which have been prepared under the historical cost convention and the accounting polices set our on page six. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The Charities trustees are responsible for the preparation of the accounts. The charities trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: It is my responsibility to: - examine the accounts under section 43 of the 2011 Act, - to follow the procedures laid down in the general Directions - given by the Charity Commission (under section 43(7)(b) of the 2011 Act, and - to state whether particular matters have come to my attention. BASIS OF ENDEPENDENT EXAMINER'S STATEMENT My examination was carried out in accordance with 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 the 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. 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 41 of the 2011 Act; and · to prepare accounts which accord with the accounting records and have not been met ; or comply with the accounting requirements of the 1993 Act 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ASIAMAH & CO CHARTERED CERTIFIED ACCOUNTANTS K. ASIAMAH UNIT 92 BATTERSEA BUSINESS CENTRE 99-109 LAVENDER HILL LONDON SW11 1LJ Date: 15th October 2021 Page 3 ## PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION ## STATEMENT OF FINANCIAL ACTIVITIES for the year Ended 31st December 2020 |||||| |---|---|---|---|---| |r Ended 31st December 2020|||2020|2019| |||Total||Total| ||Note|||| |Offertory||12379||22545| |Tithes||25957||18019| |Thanksgiving|||5998|6822| |Donation||||2836| |Harvest|||7516|30036| |Rental Income|||8852|0| |Good to give|||4757|3253| |Sundry Inome|||216|0| |Agomu|||3140|0| |English service|||0|468| |Carrlos Service|||0|943| |Revival|||0|785| |Youth Camp|||0|480| |Moderator|||0|671| |Property Levy|||0|51830| |Interest|||14|388| |Total Income||68829||138609| |Total Income||68828||138609| |Total Expenditure||61705||107866| |Surplus|||7123|30743| |b/f||171958||141405| |Adjustment||33572||-190| |Fund c/f 31/12/2020||212653||171958| Page 4 PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION ## BALANCE SHEET AS AT 31ST DECEMBER 2020 ||Notes||2020|2019| |---|---|---|---|---| |Fixed Assets||||| |Freehold Property|||654333|654333| |CURRENT ASSETS||||| |Debtors/Prepayments||2|500|816| |OTHER DEBITS|||0|0| |Bank/Cash||3|17901|43524| ||||18401|44340| |CREDITORS:||||| |Amount falling due within one year||4|12212|13131| |Net Current Asset/(Liabilities)|||6189|31209| |Amount falling due after one year||5|447869|513584| |Total Assets less Liabilities|||212653|171958| |FUNDS||||| |Unrestricted Funds|||212653|171958| |…………………||||| |Signature||||| ||||Page 5|| PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION ## 1 ACCOUNTING POLICIES ## 1.1 Accounting Convention The accounts have been prepared under the historical cost convention, and in accordance with SORP 2 Accounting for Charities. Exemption has been taken from preparing a cash flow statement on the grounds that the charity is a small undertaking. ## Incoming Resources Incoming Resources represents offertory, pledges, donations, self-generated and investment income due in the year. ## 1.2 Tangible Fixed Assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |Freehold Property|NIL| |---|---| |Motor Vehicle|100%| |Fixtures & Fittings|100%| |Computer Equipment|100%| |Office Equipment|100%| ## 1.3 Pension Contribution The church does not operate pension scheme. ## 1.4 Reserve Policy The trustees has a free reserve policy whereby the free reserves of the church will be sufficient to continue the current activities should there be a significant fall in offertory levels The reserve will need to be sufficient to sustain the church whilst alternate funding is sought or other arrangements are made. Page 6 |The notes form part of these accounts.
2 Debtors/Prepayments
Debtors
3 Bank/Cash
Current Account
Reserve
Petty Cash
4 Creditors: Amount falling due within One year
Accruals
Singing Band
Men Fellowship
YAF
Ebenezer
Choir
Women Fellowship
5 Creditors Amount falling due after 1 Year
Mortgage Loan
Soft Lon
Total Assets less Liabiities|2020
500
10264
7591
47
18401
1100
3210
50
1879
0
3100
2873
12212
381455
102800
484255
212653
212653|2019
816
17852
25577
95
44340
1100
2985
129
1929
102
2971
3537
12752
387615
125501| |---|---|---| |||513116
171958
171958| ||2020||2019| |---|---|---|---| ||Unrestricted funds|Total|| |B/f funds 01/01/2020|171958|171958|141405| |Surplusfor the year|7123.32|7123|30743| |Adjustment|3572|3572|-190| |Transfer soft Loan|30000|30000|0| ||212653|212653|172148| Page 7 ## PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION ||2020||2019| |---|---|---|---| |INCOME|£|£|| |Offertory|12379||22545| |Tithes|25957||18019| |Thanks giving/Donation|5998||9658| |Harvest|7516||30036| |Rental Income|8852||0| |Good to Give Gift aid|4757||3253| |Sundry|216||2208| |Moderator Ambulance|0||671| |Property Levy|0||51830| |Interest|14||388| |Agomu|3140||0| ||68829||138609| ||Page 8||| PRESBYTERIAN CHURCH OF GHANA - CHRIST CONGREGATION Notes to the Accounts for the year ended 31st December 2020 |PRESBYTERIAN CHURCH OF GHANA - CHRIST CONGREGATION
Notes to the Accounts for the year ended 31st December 2020|| |---|---| |2020
COST OF ACTIVITIES
£
EXPENDITURE
Catechist
1900
Priest Allowance
4070
Youth Camp Expenses
0
Church Items
4845
Rent of Church Hall
0
Donations
4476
Welfare
1000
Light & Heat
866
Alarm Installation
630
Miscellaneous
695
Refreshment
647
Harvest Expenses
0
Pulpit Expenses
510
valuation fees
0
Garcia Architect stac
0
Property Repairs& renewals
0
Speakers/TV
2251
Building Renovation
11114
Organist
800
Interest (mortgage)
16518
Training
0
Transport/Travel
0
Telephone
120
Printing/Postage/Stationery
946
Insurance
859
Audit & accountancy fees
1100
Solicitors
0
chairs
455
Web site & Software
150
Retreat
38
Argomu Project
2000
PCG District Assessment
5717
61705
Page 9|2019
£
2250
2000
1440
0
7522
4206
400
223
898
0
1638
500
1601
2985
2729
3197
11724
45871
2400
0
100
600
183
148
865
1100
1000
4238
50
0
0
8000
107867| |||