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Christ Worshippers Assembly
Report and Accounts
3010412023
Charity number. 1146328
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Chrl$t Wor8hlppers Assembly
Report Ac¢ounts 3010412023
Conlettts
Page
Charity Infonnation
Trnste¢s AnlluaL Rep)rt
24
Imiependenl ExamAner'5 Re￿rt
StAlement of Financial Activities
Balance Sheet
Not¢310 tbe Financial Statements
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Chrlst Wor5hlppers A5sembty
Report and Accounts 30104ll023
Ch*rlty In(ormitloD
Tiwstees:
colli￿￿ Otole
O&&￿ndUTr Otole
GABdy5 Olawuni
Chiyere Ezeh
Bankers:
HSBC
2-4 St Anll's Square
Man¢hesl
A¢coullt*nl8 and Independent ￿&￿Iller.
G A Harris & Co Ltd
House
Jubilee Road
Middl¢lon
Manchesler
M24 2LX
Chlrtty Numbèr:
1146328
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Chrl$t Worshlppers A$sembty
Report and Accounts 3010412023
Trn9tees Annlljl r¢port
The Trustees have pleasure itt presenting tb¢ir report alld the unaudited financial stalemenls of the
cbority for the period ended 3010412023.
Tru$tees:
The followitig persoDS served as trnstees during the peri(Kl:
Collins Otote
Olamn(kn) Otote
Gladys Olawuni
Chiyere Ezeb
There is no cliief executive officer and the day-to-day affairs of Ihe cbariry are undertaken by Wilfred
Robert Sithole one of the tnjstees.
Ail major deci8ioJis are taken Coll￿11veLY by the tr4151ees and all of tbe INstees 8ive of Iheir iin
freely.
Strn¢ture, GovernAn¢e and M*nA8em¢Dt:
Christ Worshippers Assembly is governed by a tnjst deed dated 1010612011, It was resi$tered as
charity ott 1010612011 and the ¢harity Duiuber is 1146328.
Recruilm¢nl And appoinlm¢nl of Dew Inistees would be in line wiib the tsiist deed and with the consent
of the tru51ees. The ¢riteria sel for tbe suiloble ¢￿dId￿te would Ix 50m¢one who 1$ sensitive lo the
needs demaDds of the org￿lISatIon.
Rtsk Revltw:
The In)slees have assessed the rAsk8 lo which the Charity is exposed, in parti¢ular those related lo the
operations and finances of the trust, and are satisfied those systems arn in pla¢e to manage this.
Objecdvu and Actlvltlei:
Thc objects of the charity are..
l. The advanceojent of the Chn'siian faith worldwide.
2. The relief of poverty.
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Chrfst Worshlpptrs Assembly
Report 4nd Aecount$ 30104n023
Tru#tee's Annual report (eontthued)
Publlc Bentflt:
The trustee5 confirni Ibat they have refeThed to the guidance c<￿taIn￿ in the Charity commi$$ion's
8eneral guidance to pllbhc benefit and in particular to ils supplementary public benefit guidance on
advancing ediicalion when reviewllyd th¢ ¢barity's airns ￿ objectives aad iti pianDing fvture activities
and setting grant inaking policy.
Grant MakJtt8 Pollw.
The clwity is fiwded by donations. The eharity currently does not give out 8rauts.
A¢hlevemènts and Perfomance:
The clwity received £42.409 donalioos, £24,493 Thtal and hall hi￿ yncome during tbe period, And
expended £27.079. This genernted a surplus of £39,823.
There were no invesimenl$ made during the period.
Flnlnclal Revlew:
Tbe trustees feel that the cbarity w8s Niccesthl in meeting it5 4im8.
The trustees would like to r￿Ord their &ppre¢ialion for all the fu￿nClaI supp)rt received from
ben¢f&ctors durin8 the period.
Re$ervei Poll¢y:
The tnistees are satisfied that the balance of the unrestri¢t¢d fund is ot an acceptable level 8iv¢n the
natur¢ ofr¢venue receipts against 8rant& payable.
RtspoD$lbllltle8 01 ¢h¢ Truit•tt:
Tbe Irustces are responsible for pttparing the trustees annupl report and the financi81 statements io
aeeordance with applicAbl¢ law and United knngdom Accountin8 StondaTh4s IUKGAAP).
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ChTl%t Worshlppers Assernljly
Report and iliri?iint5 IOIIM12023
Tru%lrtr Annua) T¢port {￿￿11n￿rdI
Chariry law rtquircs the IrustC¢S io PTcpnrc fin&nciRI.4ioicmenis fur financial year OT pertod which
givc d Ini¢ 42nd faif view of the stni¢ of affairq of Iht chariiy I￿￿1 ofthc inCOTning r¢sources and
pplscaiioiTr of rcsuurccs. inclu(liDg the iiicomc und cxptiMlitur¢ for thji peri()d. In prEpgring Ih¢se
rin#nc¢al 4lulemLIILS, th¢ tNsiees Hre ff4uired Its..
Selccl %uilabl¢ gCLouniinB polici&s and apply thcii) Co￿51%1¢￿11y.
ob$Ln'L￿ ihc m¢ihod% ond principle4 of th¢ churitics 8ORP,'
MikL judbTrcm¢nLs ind cstimoics that are rcfison8bl¢ Gnd Pruderf:
SiaiL' whL'ther arvlicable UK a¢Loun1i￿b7 $iandJrd% liavc been followed. 8ubj¢¢t to any mslcrial
i%cIowTes dis¢lo&Lhd expl2ined in the fLnanciul stsicm¢Thts.'
Pr¢pArL tlie fiiiancial slai¢mLttts on th¢ b7fJin¥ ctsneern ba%is unl¢ss li is inappropria1¢ io
pr¢siime Ihul lh¢ ¢liirity will ¢onliDII¢ Ln opLY8ti(Fn',
11)¢ 1rn4ieL& llr¢ respnD%ible for kccping prlw accniiniinu¥ TLxnrds that discloie with r¢a¥onablc
LLurocy. al any tirnc. thb fin8n¢ial pn$ition ordi¥ chmrily ¢nJblc thcm 10 ¢nsurc that the finon¢iii I
Sl¢iicmcnts crjmply with the Chil rilics Act 2011. Th¢ Inisiees or¢ aLqo rc5ponsiN¢ (ar saf¢guardifig the
nfilie ¢harity and h¢ncL for i&king rciixnDable sicpli ftsr thL pr¥v¥Ntioii aThd d¢tcction of frnud
and tsilicr iTr¢wil)ri¢ies.
IndepeDdtnt Ex¥mlner:
Mr C'i A 14&rri5 his be¢n appninied RS indcpcndcnt ¢xamin¢r ftsr ihe en8uinB P¢TiOd.
Thi$ repon WBB dppmvcd by tlJL ￿llrd Odnbcr 2024 Jnd %ign¢d Dn b¢half ofthe tnk8t¢c¥
L'Dllin5 Oti)Ic
Ik.iobcr 2n24
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Chrlst Worshlppers knytmbty
Report Ilnd A¢¢ounts 30m412023
IDdepeDdell¢ Eiamlner's Report
lkndependeDt examJn¢r's repDrl to the trustees ol Chrjsl Followtn lttternatlonal Church
I re￿rt on the accounts of the chority for the period ending 1010412023. whi¢h are set out on pases 7
to 11.
Re$p¢ctlvt responslbllllles o( tr￿8¢ee8 and ¢xamlller
The trnstees ère responsible for the prep&rnlion of the accounts. The trnstees consider that au audit is
not required for Ihis perlod under section 14412) of the Charities Act 2011 (the 2011 Act) and that an
ndepend¢Thl examinotion 15 needed. l em qualified lo undertake the examination by being 8 qualified
metnber of ICAEW.
Haviog satisfied myself that ihe charity is not svbject lo audit under charity law and is eligible for
independeni examiDAtion. it is my respO￿81b111ty lo:
examine the accowits seetion 145 of the 2011 Act.
lo follow the pmcedures19id down in the general Directions given by th¢ Charity Comtnission
under Section 14315Mb) of the 2011 Act; al
to slate whether particular mAtters have ￿rne to my 8tt¢ntioTh.
Basts oflndèpend¢nt eiamth*r'8 report
My examination was carried oul ui occordance wiib the general Direcljons givell by the Charity
Commission. An examination includes a review of the a¢eountin8 record5 kept by tbe ¢harity and a
¢omparison of the accounts presented with those rewrds. It a150 includes consideration of wiy iinusual
items or disclosures in Ib¢ accounts, and s¢¢￿'n% explanations from you as trust¢es ¢oncemiDg any
sucb matters. The pro¢edur¢s undertsken do not provide all the evidence ihat would be requwed in an
8udil and consequently no opinion is given as to whether tl)e a¢¢ounts present i'tNe and fair view, ￿]d
th¢ reiy)rt is IiD)it¢d to ibose n]atters sel oul in the 5taiemenl below.
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Chrtst Worshlppeys Assembty
R¢pDrt And A¢¢ounts 3010412023
Indewd•nt ExamlDer's Rryort {eonllnll¢d)
Ind¢p¢nd•nt eumlner'j statemelt
In contw¢tion with my examinatio￿ no mattw has wne to my attenti¢XI:
(l) Which 8ives me reasonable cause to believ¢ that in any mat¢rial respect the requirements..
to keep accountuw reeords in a￿OrdanCe with section 130 of th¢ CbAtities Act 201 I. And
to prepare accounts whi¢h accord with the accountitig records. Comply witb the aecounting
requirements of tho Clwiti¢$ Act 201 l and with the methods and principles of th¢ Statement of
Recommended Practi¢¢.' Aecountllw aThl Ryrtiog by Charities bav¢ not been mel; or
(2) To which, in tny opinion, ottention should be drnwn iti order to enable * proper ua&rslandini of
the accounts to b¢ ached.
G A Halli$ FCA BA Hon&
Cbartered A￿0￿￿tants & Rw'st¢red Auditors
Brulim&r House
Jubilee Road
Middleton
anchester
M24 4LX
7th Ootober 2024
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Chrtst Worsh1p￿r3 Assembty
Report *nd Aceounts 3010412023
S¢a¢¢ment of FIAaJdal Aellvltles
2023
Incomlng resources
Inwming re8our¢es from generating bjnds
Donation5 Received
Rental In¢om¢
Hall Hire
£42.409
£14,I
£10,393
Total Incomkng resources
£66W2
Resources expended
Charitable Activities
Governance Costs
£628
£26,451
Total resources expended
£27,079
Net Incomlng resou￿¢$ for the perlod
£39023
The stOt¢menl of financiAI activities include all gaiDS and losses in the period Qnd therefore & stsl¢ment
of totsl recognised gains and losses bas not been prepared.
Ail of the above am￿Tr￿ts relate to ¢ontiDuin8 a¢tivitie$.
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Clhrkn Wmhlppery A•Kmbty
Report And Ateo¥nts 301tJ41Zlll3
Bill￿e Skttt
Flx¢d Aioets
£170,143
Current Auets
Cash at b4Dk ift h*
£4&093
Tot*1 A￿ts
£216236
Credlto
(Amounts fo]Jing dll¢ withio on¢ y¢ar)
{£A6.608)
Net ¢urre*t •Mtts
£29A85
Credlton
iouttts fAllillg due 4ft¢r on¢ y¢•rl
{£24.86T)
Net Amets
1174,761
Unr¢gtri¢*d fi￿dI
£174,761
Total fun
The firffjtoi•l liAt¢M¢￿ w¢re ayDved by th¢ Board of ¢ts P O¢tsb¢r 2024 and were81￿d
an its behAlf by:
Collins Ot*X¢
7th O¢tober 20
The no¢¢s on p4g¢s 9 to I I forni pffi of theje ￿cOUn
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Chrlst Wonblppers Assembly
Report *Dd A¢¢oullt$ 3(110412023
Notej to ¢b¢ FID4nclal St4¢em¢Dts
l. Aceounllng Pollel
The fijwicial statements have been prepared ullder the historical cost convention and in accordance
with the slatemenl of tecon)m¢nd¢d practice: Ae¢ourtling and Reportillg by cbarilies preparing their
accounts in accordance with the Fillancial Reporting Slllndard applicable in the UK and Republic of
Irelaiid (FRS 102) issued OD 16 July 2014 and with the Cbarilieg Act 201 L.
Dtpre¢lA¢lon
Fixtures and Fittings - 2IyA reducing balance
DoD*¢lon$
DoDations are included in the period in which they are re¢eivAble, wbi¢b is when the charity becomes
entitled io thc resouT¢e.
Ruour¢u •xp¢Dded
All expenditure is accounted for on an a¢cnwl bfjsis. Clwitsble expeftditrjre includes all eXpe￿illirt
directly relaled to th¢ obj¢cl$ of the charity in accordance witb the SORP. The charity is not val
regislered and expendiwre is shown gros8 of irrecoverable vat.
FvDd ac¢ountlD8
Unrestricted ful￿5 are I1￿se available for us¢ for general purposes at the discretson of th¢ charity
tJU81ees in fijrtherance of the cbArity's objects.
VOLUNTARY INCOME
20LI
Ti¢h¢s& OfCeTillg
Oifi Aid
£35.080
£7J29
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Chri8t Worshlpper3 Assembty
Report *Dd Accoun15 30104n023
Nvteg to Ibe Fknanelxl Statements (conthiu¢d)
DIRECT COSTS
202J
Lkniions
GOVERNANCE COSTS
Food & Evellts
Prirtlill8
InsiuHR
B•t>k Charges & Fers
R¢phirs )ud jnHinleJJJ￿t
ILthr¢st pa￿bI¢
Accoiinlaty ftts
Lisknl & Heal
Mo¢or& Trnv¢l Expenses
Depreciition
Teiepbone
4.683
208
2.643
225
9.930
2.681
I.L09
1,286
370
826
S. Taxatloll
Chn'sl Followers Inlernalional Church is a regisl¢red charity and therefore 18 not liable to income l•x
or corporation tax on income derived from its ¢hAritable &¢livities, bs il falls within tlie vario￿6
exen)ption5 8vail&bl¢ lo registered cbarities.
6. TaD%lbl¢ Flxed AJ8ets
At 1° May 2022
Building
Fixtures & Fittings
Additions
AI 30 April 2023
£165,000
£6,441
£954
£172,395
Depreclatlon
At l May 2022
Charge for the year
At 30 April 2023
£966
£1.286
£2,252
Net Book VAl￿e
At 30 April 2023
At 30th April 2022
£170 475
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Chrbt Worshlppers As%embty
R¢port *nd A¢eoun¢$ 3010412023
Notes to the FIDanclwl Sl*tsmeMts {CDJJliDued)
7. Credl¢ors (xmollnts falling du¢ wlthlM olle year)
Aeeountancy 2022 & 2023
Perso￿1 Loan
Bank loan
£5,000
£10,648
Total
8. A¢¢umulAt¢d Funds
Balance brought forword
£134,938
Surplu3 for the p¢i'iod
£.19,823
Balan¢• carried forward
£174.761
8. Credlior¥ (•m•¥llt8 falllnq due •fter on¢ y¢•r>
Bank loan-
£24,867
Total
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