## PRESBYTERIAN CHURCH OF GHANA CHIRIST 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 REGISTERED OFFICE: 49 GAINSBOROUGH ROAD RAINHAM ESSEX RM 13 7DL CHARITY NO 1144691
## INDEPENDENT EXAMINER: Kofi Asiamah
ASIAMAH & CO CHARTERED CERTIFIED ACCOUNTANTS AND REGISTERED AUDITORS 12 HOLLIDAY SQUARE LONDION SW11 2HR
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 2024
## 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 2025
………………………..
Signature
Page 2
## 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 2025 LONDON SW11 2HR
Page 3
## PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION
## STATEMENT OF FINANCIAL ACTIVITIES
|PRESBYTERIAN CHURCH OF GHANA
CHIRIST CONGREGATION
STATEMENT OF FINANCIAL ACTIVITIES||||
|---|---|---|---|
|for the year Ended 31st December 2024
2024
Total
Offertory
22735
Tithes
51592
Thanksgiving/donation
11919
Children Service
692
Harvest
35298
Rental Income
17800
Good to give
7623
Agomu
0
2nd Offer District
0
PCG TV
0
T & T trips
195
Cloths & t shirts
765
Interest
946
Building Fund
0
Seaside
0
Kuntunse Project
50
N Nsaba Project Project
205
Presbytery
633
Drums
3000
Charity
8077
Shea Buter
610
0
Total Income
162140
Total Expenditure
105752
Surplus
56388
b/f
52131
Adjustment
10382
Fund c/f 31/12/2024
118900
The notes form part of these accounts.|2023
Total
23005
44777
12231
2460
37048
15400
800
3200
871
750
0
2002
298
40
1400
0
0
0
0
0
0
0
144283||2023|
||||Total|
||102152|||
|||42131
0
10000||
|||52131||
Page 4
## PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION
## BALANCE SHEET AS AT 31ST DECEMBER 2024
|Fixed Assets
Freehold Property
CURRENT ASSETS
Debtors/Prepayments
Bank/Cash
CREDITORS:
Amount falling due within one year
Net Current Asset/(Liabilities)
Amount falling due after one year
Total Assets less Current Liabilities
FUNDS
Unrestricted Funds
…………………
Signature
DATE: 30TH JUNE 2025|Notes
2024
2023
654333
654333
2
6500
500
3
83846 53558.4
90346
54058.4
4
19711
18797
70635
35261
355580
386976
369388
302618
369388
302618
Page 5|Notes
2024
2023
654333
654333
2
6500
500
3
83846 53558.4
90346
54058.4
4
19711
18797
70635
35261
355580
386976
369388
302618
369388
302618
Page 5|2023|
|---|---|---|---|
|||302618||
|||302618||
|||||
## 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
||||2024|2023|
|---|---|---|---|---|
|1|Freehold Property||654333|654333|
|2|Debtors- PCG S/London||500|500|
||Loan- PCG Hamburg||1000|0|
||Anointing congregation||5000|0|
||||6500|500|
|3|Current Account||13515|21173|
||Reserve||70331|32385|
||Petty Cash||0|0|
||||83846|54558|
||Creditors: Amount falling due within 1 year||||
||Accruals||1100|1100|
||Petty Cash||1992|192|
||Singing Band||6891|7416|
||Men's Fellowship||1515|1315|
||YAF||2875|2500|
||YPG||128|128|
||Choir||705|1915|
||Women's Fellowship||4355|4081|
||JY||151|151|
|||0|19711|18797|
||Creditors Amount falling due after 1 Year||||
||Mortgage Loan||332780|354176|
||Soft Lon||22800|32800|
||||355580|386976|
||||2024|2023|
||||Unrestricted funds||
||B/f funds 01/01/20||302618|250487|
||Surplus for the year||56388|42131|
||Adjustment||10382|10000|
||C/F funds||369388|302618|
||||Page 7||
## PRESBYTERIAN CHURCH OF GHANA CHIRIST CONGREGATION
||2024|2023|
|---|---|---|
|INCOME|||
|Offertory|22735|23005|
|Tithes|51592|44777|
|Thanksgiving/donation|11919|12231|
|Children Service|692|2460|
|Harvest|35298|37048|
|Good to give|7623|0|
|Gift Aid|8077|0|
|Agomu|0|3200|
|2nd Offer District|0|871|
|PCG TV|0|750|
|T&T trips|195|0|
|Cloth & T/shirts|765|2002|
|Refreshment|0|800|
|Interest|946|298|
|Rental Income|17800|15400|
|Building Fund|0|40|
|Seaside|0|1400|
|Kuntunse Project|50|0|
|N Nsaba Project|205|0|
|Presbytery|633|0|
|Drums Set|3000|0|
|Shea Butter(Agomu Project)|610|0|
||162140|144283|
||Page 8||
PRESBYTERIAN CHURCH OF GHANA - CHRIST CONGREGATION Notes to the Accounts for the year ended 31st December 2024
||2024|2023|
|---|---|---|
|COST OF ACTIVITIES|||
|EXPENDITURE|||
|Priest Allowance|6000|6000|
|Donations|8873|4703|
|Welfare|204|434|
|Light & Heat|3057|5842|
|Miscellaneous(souvenir)|594|2140|
|Hot Meal|951|972|
|Refreshment|2639|1382|
|Water|714|0|
|Toiletries|102|0|
|Harvest Expenses|1647|1000|
|Pulpit Expenses|2660|1720|
|Drum set|3000|0|
|Bank Charges|486|475|
|Building Expenses|13353|330|
|Manse Support|983|4268|
|Interest (mortgage)|29199|38732|
|Transport/Travel|1445|3530|
|Telephone|1272|1351|
|Insurance|1184|1114|
|Audit & accountancy fees|1100|1100|
|Web site & Software|60|60|
|Agomu Project|0|3400|
|PCG District Assessment|21497|13422|
|Media|557|3217|
|Lap Top computer|899|0|
|Xmas Expenses|964|3571|
|Cloth/T-shirt|196|3390|
|Shea Butter( Agomu Project)|1000|0|
|Choir Robes|720|0|
|Printing/Postage/Stationery|120|0|
|Good to give|200|0|
|Hall Hire|75|0|
||105752|102152|
PAGE9