PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION
CHURCH INFORMATION
MEMBERS OF TRUSTEES
CHAIRMAN/CHAIRPERSON REV . EDITH ADD0-YEBO SENIOR PREBYTER JOYCE BARFFOE SECRETARY SAM AMOAKO ADOFO TREASURER RUTH ANDREW MEMBER AMELIA FIANKO
REGISTERED OFFICE
49 GAINSBOROUGH ROAD 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
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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 2021
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.
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The charity trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accounting Practice.)
Laws applicable to charities in England and Wales require the Trustees
to prepare financial statements for each financial year which gives a true and fair view of the of the charity and of the incoming resources and application of resources
of the charity for that year. 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 Charity SORP;
< Make judgements and estimates that are reasonable and prudent;
< state whether applicable UK 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 operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financials statements comply with the Charities Act 2011, and the charities (Accounts and Reports) Regulations 2008.
They 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.
The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on page 1
ON BEHALF OF THE TRUSTEES ON THE 15th June 2021
.
……………………….. Signature
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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
-
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
- 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 JUNE 2022
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PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION
| STATEMENT OF FINANCIAL ACTIVITIES | |||
|---|---|---|---|
| for the | year Ended 31st December 2021 | 2021 | 2020 |
| Total | Total | ||
| Note | |||
| Offertory | 13561 | 12379 | |
| Tithes | 27732 | 25957 | |
| Thanksgiving/donation | 6343 | 5998 | |
| Childrern servie | 244 | 0 | |
| Harvest | 10162 | 7516 | |
| Rental Income | 7319 | 8852 | |
| Good to give | 697 | 4757 | |
| Sundry Inome | 1000 | 215 | |
| Agomu | 4029 | 3140 | |
| Anniversary | 10923 | 0 | |
| Property Levy | 60 | 0 | |
| Interest | 0 | 14 | |
| PCG SLD- Sunday | 77 | 0 | |
| Total Income | 82147 | 68828 | |
| Total Income | 82147 | 68828 | |
| Total Expenditure | 56816 | 61705 | |
| Surplus | 25331 | 7123 | |
| b/f | 212653 | 171958 | |
| Adjustment | -35585 | 33572 | |
| Fund c/f 31/12/2021 | 202399 | 212653 |
The notes form part of these accounts.
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PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION
BALANCE SHEET AS AT 31ST DECEMBER 2021
| Notes Fixed Assets Freehold Property CURRENT ASSETS Debtors/Prepayments 2 Bank/Cash 3 CREDITORS: Amount falling due within one year 3 Net Current Asset/(Liabilities) Amount falling due after one year Total Assets less Current Liabilities FUNDS Unrestricted Funds 5 ………………… Signature Date: 15th June 2021 |
2021 2020 654333 654333 500 500 0 11316 17901 11816 18401 12072 12212 -256 6189 451678 447869 202399 212653 202399 212653 Page 5 |
2020 654333 500 0 17901 18401 12212 6189 447869 |
2020 |
|---|---|---|---|
| 212653 212653 |
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.
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Cost
| 1 Freehold Property 2 Debtors PCG South London 500 3 Current Account 9152 Reserve 2091 Petty Cash 72 11316 11816 4 Accruals 1100 Singing Band 3255 Men Fellowship 350 YAF 2019 Choir 2575 Women Fellow 2773 12072 5 Creditors Amount falling due after 1 Year Mortgage Loan 367678 Soft Loan 84000 451678 |
654333 500 10264 7591 47 17901 18401 1100 3210 50 1879 3100 2873 12212 381455 102800 |
|---|---|
| 484255 |
| 2021 | 2020 | ||
|---|---|---|---|
| Unrestricted fuUnrestricted | |||
| 6 | B/f funds 01/01/2020 | 212653 | 171958 |
| Surplusfor the year | 25332 | 7123 | |
| Adjustment | -35586 | 3572 | |
| Transfer soft Loan | 0 | 30000 | |
| 202399 | 212653 |
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| PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION INCOME Offertory Tithes Thanks giving/Donation Children Service Harvest Rental Income Good to Give Gift aid Sundry PCG SLD Siunday Property Levy Interest Agomu Anniversary |
2021 2020 £ 13561 12379 27732 25957 6343 5998 244 0 10162 7516 7319 8852 697 4757 1000 216 77 0 60 0 0 14 4029 3140 10923 0 82147 68829 |
2020 |
|---|---|---|
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PRESBYTERIAN CHURCH OF GHANA - CHRIST CONGREGATION
Notes to the Accounts for the year ended 31st December 2021
| e Accounts for the year ended 31st December | 2021 | ||
|---|---|---|---|
| 2021 | 2020 | ||
| COST OF ACTIVITIES | £ | £ | |
| EXPENDITURE | |||
| Catechist | 1500 | 1900 | |
| Priest Allowance | 6000 | 4070 | |
| Church Items | 0 | 4845 | |
| Donations | 3175 | 4476 | |
| Welfare | 1300 | 1000 | |
| Light & Heat | 1170 | 866 | |
| Security Alarm | 0 | 630 | |
| Miscellaneous | 767 | 695 | |
| Homeless | 165 | 0 | |
| Refreshment | 207 | 647 | |
| Harvest Expenses | 611 | 0 | |
| Pulpit Expenses | 350 | 510 | |
| Property Repairs& renewals | 128 | 0 | |
| Speakers/TV | 0 | 2251 | |
| Building Renovation | 0 | 11114 | |
| Building Expenses | 277 | 0 | |
| Organist | 50 | 800 | |
| Interest (mortgage) | 15945 | 16518 | |
| Anniversary | 9186 | 0 | |
| Telephone | 480 | 120 | |
| Printing/Postage/Stationery | 250 | 946 | |
| Insurance | 883 | 859 | |
| Audit & accountancy fees | 1100 | 1100 | |
| chairs | 0 | 455 | |
| Web site & Software | 60 | 150 | |
| Retreat | 0 | 38 | |
| Argomu Project | 4350 | 2000 | |
| Mission Support | 6677 | 5717 | |
| Media | 1330 | 0 | |
| Refund | 50 | 0 | |
| Microsoft | 80 | 0 | |
| Xmas Expenses | 524 | 0 | |
| M&Evang. | 200 | 0 | |
| 56816 | 61705 | ||
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