## 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 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 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 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 JUNE 2022 Page 3 ## 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. Page 4 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. Page 6 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| Page 7 |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| |---|---|---| Page 8 ## 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| ||||PAGE9|