## PRESBYTERIAN CHURCH OF GHANA CHRIST CONGREGATION 

## CHURCH INFORMATION 

MEMBERS OF THE TRUSTEES 

CHAIRMAN/CHAIRPERSON REV . EDITH ADD0-YOBO SENIOR PREBYTER JOYCE BARFFOE TREASURER RUTH ANDREW MEMBER SAMUEL AMOAKO-ADOFO MEMBER EMELIA FIANKO 49 GAINSBOROUGH ROAD REGISTERED OFFICE RAINHAM ESSEX RM 13 7DL CHARITY NO 1144691 

## INDEPENDENT EXAMINER: 

ASIAMAH & CO 12 HOLLIDAY SQUARE LONDON SW11 2HR 

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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 2023 

## 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 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 30TH JUNE 2024 

……………………….. Signature 

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## INDEPENDENT EXAMINER'S REPORT 

## 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 12 HOLLIDAY SQUARE Date: 15th JULY 2024 LONDON SW11 2HR 

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## PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION 

## STATEMENT OF FINANCIAL ACTIVITIES 

|PRESBYTERIAN CHURCH OF GHANA<br>CHIRIST CONGREGATION<br>STATEMENT OF FINANCIAL ACTIVITIES|||||
|---|---|---|---|---|
|for the  year  Ended 31st December 2023<br>Offertory<br>Tithes<br>Thanksgiving/donation<br>Children Service<br>Harvest<br>Rental Income<br>Good to give<br>Agomu<br>2nd Offer District<br>PCG TV<br>10th Anniversary Cloth and Tshirt<br>Interest<br>Kindergarten<br>Building Fund<br>Seaside<br>Sundry Income<br>Total Income<br>Total Expenditure<br>Surplus<br>b/f<br>Adjustment<br>Fund c/f 31/12/2023|2023<br>Total<br>22935<br>44777<br>12231<br>2460<br>37048<br>15400<br>800<br>3200<br>871.2<br>750<br>2002<br>298.29<br>0<br>40<br>1400<br>0<br>144213<br>100582<br>43631<br>250487<br>10000<br>304118|2022<br>Total<br>20349<br>34696<br>13583<br>704<br>31112<br>11000<br>2288<br>3240<br>0<br>0<br>875<br>4<br>11000<br>0<br>1625<br>48<br>130523||2022|
|||||Total|
|||71536<br>47988<br>202399<br>100<br>250487|71536||



The notes form part of these accounts. 

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## PRESBYTERIAN CHURCH OF GHANA 

## CHIRIST CONGREGATION 

## BALANCE SHEET AS AT 31ST DECEMBER 2023 

|Fixed Assets<br>Freehold Property<br>CURRENT ASSETS<br>Debtors/Prepayments<br>Bank/Cash<br>CREDITORS:<br>Amount falling due within one year<br>Net Current Asset/(Liabilities)<br>Amount falling due after one year<br>Total Assets less Current Liabilities<br>FUNDS<br>Unrestricted Funds<br>…………………<br>Signature<br>DATE: 30TH JUNE 2024|Notes<br>2023<br>654333<br>2<br>500<br>3 <br>53558.4<br>54058.4<br>4<br>17297.47<br>36760.93<br>386976<br>304118<br>304118<br>Page 5|2022<br>654333<br>500<br>18247<br>18747<br>18247<br>500<br>400677|
|---|---|---|
|||254156|
|||254156|
||||





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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|2023<br>1 Freehold Property<br>654333<br>2 Debtors<br>500<br>500<br>3 Current Account<br>21173<br>Reserve<br>32385<br>53558<br>Petty Cash<br>0<br>108117<br>Creditors: Amount falling due within 1 year<br>Accruals<br>1100<br>PC<br>192<br>Singing Band<br>5916<br>Men's Fellowship<br>1315<br>YAF<br>2500<br>Ebenezer<br>0<br>YPG<br>128<br>Choir<br>1915<br>Women's Fellowship<br>4081<br>JY<br>151<br>17297<br>Creditors Amount falling due after 1 Year<br>Mortgage Loan<br>354176<br>Soft Lon<br>32800<br>386976<br>2023<br>Unrestricted<br>B/f funds  01/01/2022<br>250487<br>Surplus for the year<br>43631<br>Adjustment<br>10000<br>C/F funds a<br>304118|2022<br>654333<br>500<br>500<br>12487<br>2087<br>14574<br>3<br>30151<br>1100<br>0<br>3015<br>1190<br>2059<br>5000<br>128<br>2215<br>3540<br>0<br>18246.5|2022|
|---|---|---|
||354177<br>46500<br>400677<br>2022<br>funds<br>202399<br>47988<br>100<br>250487||



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## PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION 

||2023|2022|
|---|---|---|
|INCOME|||
|Offertory|22935|20349|
|Tithes|44777|34696|
|Thanksgiving/donation|12231|13583|
|Children Service|2460|704|
|Harvest|37048|31112|
|Good to give|0|2288|
|Agomu|3200|3240|
|2nd Offer District|871|0|
|PCG TV|750|0|
|Cloth|2002|875|
|Refreshment|800|0|
|Interest|298|4|
|Kindergarten|15400|11000|
|Building Fund|40|0|
|Seaside|1400|1625|
|Sundry Income|0|48|
|Total Income|144213|119523|



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PRESBYTERIAN CHURCH OF GHANA -  CHRIST CONGREGATION 



Notes to the Accounts for the year ended 31st December 2023 

||2023||2022|
|---|---|---|---|
|COST OF ACTIVITIES||£||
|EXPENDITURE||||
|Priest Allowance|6000||6350|
|Church Items|0||1176|
|Donations|5103||7472|
|Welfare|434||0|
|Light & Heat|5842||3240|
|Miscellaneous|2040||1189|
|Hot Meal|972||842|
|Refreshment|1382||3168|
|Harvest Expenses|1000||600|
|Pulpit Expenses|1720||1144|
|Bank Charges|475||391|
|Building Expenses|0||0|
|Conference Expenses|1898||705|
|Building Expenses|330||4397|
|Interest (mortgage)|38731.5||17757|
|Transport/Travel|3530||3310|
|Telephone|1350.56||1518|
|Insurance|1114.32||965|
|Audit & accountancy fees|1100||1100|
|Web site & Software|60||140|
|Agomu Project|3400||2780|
|PCG District Assessment|13922||4851|
|Media|3216.72||2582|
|Xmas decor|3570.65||0|
|10th Anniversary Cloth and Tshirts|3390||0|
|Miscellaneous|0||400|
||100582||66078|



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