Charity No 1150199
TRUSTEfs COMMITfEE REPORT AND FINANaALSTATEMENTS

DESTINY IMfERNATIONAL CHRisllAN ASSEMBLY
REPORT AND FINANaAL sfATEMEpif5 2023
CONTEKtS
PAGE
Content Page
Information Page
Management Committee Report
Trustees. Report
Independent Examinerfs Report
Statement of Financial Artivities
Balance sheet
Notes to the Accounts
Detsiled Income and Expendtture Account
13

DEsllNY IrirERNATIOPIAL CHRISTIAN ASSEMBLY
REIX)RT AND FINANaAL sfATEMEKfs 2023
Trustee's Committee
Pastor {Drl m(￿ Ekhuemeto
Miss Syfvia Sams
Mrs Mary Dankaro
Mr Samuel Sgbeku
Charity No:
1150199
Registered Office
205 New John Street West
Hockley
Bimiingham
B19 3r£
Secretary
Miss Syfvia Sams
Accountants
W12
Beaumont ETrterpri5e Centre
72 Boston Road
Leicester
LE41HB
Tel: 07863184679
Bankers
HSBC

DEsnNY IpifERNATIOP4AL CHRisnAN ASSEMBLY
MANAGEMEKf COMMrrrEE'S REPOltt
YEAR ENDED 31sr. DECEMBER 2023
The Mana8ement Committee are also the trustees of the Charity. submit thier
annual ￿pOrt and financial statements of Destiny International Christian Assembly (the
Charrtyl forthe year ended 31sL December 2023. The Management Commtttee confirm
that the annual report and fin3ncial statements of the Charity compty with current statutory
quirements: the requirements of the Chartvsgoverning document and Reporting by
Chartties issued in October 20(KJ. The provisions of the statement of Recommended Praci
{SORP)'Accounting and Chaiiiies issued in October 21JJl.
The Management of the Chaiity is the responsibility of the Trustse's Committee who a
elected and co-opted underthe terms of the Articles of A550ciation.
The Church s registered as a Charityand was set up by The U￿r[ty commiswn.
The principal objertive of the charity is trj organise church 5eNice5. community service5.
mentoring and advice. nursery and teaching of chlldren. youth5 and aduk
There have been no changes in the objectives since the last annual ￿pOTL
The organisation of the Charity is controlkd by the fflernbe￿ of the Trustee's Committee.
During the year, the Chartty ￿e1ved a totsl of £307.983 from donations from church
members. The financtal ￿sults for the year are shown in the annexed accthints.
Reserve Polky
Ft Ls the wtrliry of the management committee to work toward5 holding the mlninium
reserves necessary to ettable the Charityto meet its commitments for a minimum period of
three morrths.

DEsfiNY IKfERNATIONAL CHRISTIAN ASSEMBLY
TRusfEE'S COMMtrrEE REpoKr
YEAR ENDED 31ST. DECEMBER 2023
Trustee's Cornmittee's responslbi11tles
Charty Law applicable to Charities in England/Wales requires the Trustees Commfrttee
to prepare financial statements for each financial year which gives a true and fair view
of the state of affalrs of the Charity and of the surplus or deficit of the Charity for the
pertod. In preparing those flnandal statements. the Trustee's CommittÈe have".
selected suitable accounting policies and applied them (onsistentlv
made judgements and estimates that are reasonable and prudent
stated whether applicable accounting standards have been followed.
subject to any material departures di5dosed and explaied in the
financial statements and
prepared the financial statements on a going Con￿rn basis (unless it is
inappropriate to presume that the Trust will continue in operation).
The Trustee's Committee have overall responslbillty for ensuring that the charfty has
an appropriate system of controls, financial and otherwise. They are a150 responsible for
keeping proper accounting record5 which dixlose with reasonable accuracy at any time
the financial position of the Charity and enable them to ensure that the financial 5tate-
ments comply with the Companies Act 2(K)6. They are also responsible for safeguarding
the assets of the Charity and hen￿ for taking reasonable steps for the detection and
PTevention of fraud and other [￿eSUlar1tie5. These account ha5 been delivered in
accordance with the provisions applicable to charities subject to small compaies regime.
The report was approved by the Trnstee's Committee on 18th. July 2024 and signed
by:
Miss SylvFa Sams
Secretsry

DESTINY IKfERNATIONAL CHRisnAN ASSEMBLY
INDEPENDEKf EXAMINER'S REpoirr TO THE TRusfEES OF DE5llNY INtERNATIONAL
CHRISTIAN ASSEMBLY
YEAR ENDED 31ST. DECEMBER 2023
I report to the trustees on my examlnation of the accounts of
Destiny International Christian Assembly for the year ended 3tsL De￿mber 2023.
Responsibilitles and basis of the report
As the charity's trustees. you are responsible for the preparation of the accounts in
accordance with the requirements of the CharttiesAct 2011 ('*he Act")
I report in respect of my examination of the Trust's accounts carried Out under section
145 of 2011 Att and in carrying out my examination, I have followed all the applicable
Directions given by the Charity Commission under section 145(5}{b} of the Act.
Independerrt examlner's sL*emeAt
The Charity's gross income does not exceed £lm nor does the Gross Asset Value exceed
E3.26M and Income exceeding £250K. However, I can confimi that as a qualified member of
ACCA, I'm qualif5ed to undertake examination of the ChaTiWs Financial Statements.
I have completed my examination. I confirni that no material rnatters have come to my
attention in connettion with the &¥amination.
I have no concern5 and have coFne across no other matters in connection with the
examination to which attention should be drawn in this report in order to enable a
proper understanding of the accounts to be reached.
Signed ..-.
Name: Ben Eruchie MBA; FCCA: FCA.-FIMC: ACIB-

DESTINY INTERNATIONAL CHRISTIAN ASSEMBLY
STATEMENT OF FINANaALAcnwnES
YEAR ENDED 31sr. DECEMBE￿ 2023
Total
Funds
2023
Funds
2023
Funds
INCOMING RESOUR
Donations legacies & Similar incorning Re
Bank Interest
330.149
309
330.458
330.149
309
330.458
RESOURCES EXPENDED
Charitable Expenditure-
Cost of activities in furtheran￿ of the
charty's objects
101,718
101.718
Support Costs for grants and artivities
123.680
Resources expended on managing and
adminFstering the Chaiity
25.670
25.670
Total Resource Expended
251.068
251.068
MOVEMENT IN TOTAL FUNDS FOR THE
YEAR - INCOMEIIEXPENDITURE)
FOR THE YB4R
TOTAL FUNDS AS AT ISTJANUARY 2022
285.132
285.132
285,132
285,132
The statement of Financial activities include all gains and losses recognlsed in the year
The notes on pages 10 to IS forms part of these financial 5tatement&

BAiANCE SHE
YEAR ENDED 315r. DECEMBEIL 21)23
FIXEDASSEtS
Tanglble Fixed Assds
316.969
Dèbtors
Cash at Bank & In Hand
175.132
175J>2
CURRENT UABILTIES
Current Liabilities due withbn l Year
Current UablI￿eS due more th3n l Y
.189
92.156
77556
97545
111345
NetCutterttA55etsl@iabifftie5)
3W7
285.132
Restrfcted Funds
49.640
Vnrestrirted Fur
336P15
285.132
386￿55
285.132
The Trusrees trrave:
al For the year ending 3tst December 31-12-2(123the CWVAS entiited to fn)m audrt
undersectlon 47712} of the Comp*iiesArt206
bl The membEf5 have requlred thedwrityto obtan toobtain a) in a(tordance¥fith Htion
476ofthe Companies Att 2t*J6
spectto attounting ppriod5 and Preparation of the ￿C(mInt￿
The finandal Slaternwrtswere apwoved bytheTrustees on the 18th ￿lY 202& ArnlsiEned on their
behalf by:
Pastor {Dr} MosesEkhuemeh)

DEsfiNY IiifERNATK)P4AL CHRISTIAN ASSEMBLY
NOTES TOTHE FINANaAL sfATEMEpirs
YEAR ENDED 31sr. DECEMBE￿ 2022
ACCoU￿1NG pouaES
1.1 Basis of prePara1k￿ offfjwi(7al statemenL
The financial statements have been prepared under the historical cost convehtion
and in accordance wrth the Financial Reporting Standards for smaller Entities Entities
(effective June 21X)21. The FinancÉal Statements have been p￿pared in accordance
with the statement of Recommended Practice ISORPJ"ActOLFnting and Reporting by
Charities" published in October 2(KKM).
1.2 Charfty Status
The members of the aiarity are the tn￿ee$ named on page l - in the event of the
CharTty bein8 wound up
1.3 Fund accountlng
General funds are Unrestri￿ funds which awe avallable for use at the de5cretion of
the trustees in furtherance of the general objectr¥es of the charity and which have not
been destgnated for other purpose5.
Restricted funds are funds which areto be used in accordan￿ with specific restrktions
imposed by donors whith have been raised by the charity for partKular purposes. The
Cost of rais1r￿ and administering such fvnds are charged against the speafic fund. The
aim and use of each restrkted fund is set in the notes to the financial statements.
1.4 Incomlng resour
All incoming resources are included in the Ststement of Financral ktlvltie5 when the
charity is legalty entitled tothe income and the amount can be quantified with
reasonable accuracy.
Gifts in kind donated for dtstrthution a￿ incuded * valuation and reco8ni5ed as income
when they are dFStributed to the proiects. Gifts donated for resale. are included as income
when they are sokl. Donated facilitses are included at the value to the Charity where this
can be quantified and a third party 15 bearing the c05L No a￿nts a￿ induded in this
financial statemerrts for semces donated by volunteer5.

DESTINY IPItERNATIOIIAL CHRisfiAN ASSEMBLY
NOTES TO THE FINANCIAL ￿ATEmENTs
YEAR ENDED 315r. DECEMBER. 2023
Intsngible income, which comprises donated 5ervice4 is Ind￿ed in inmme at a valuation
which is on estimate of the financial c05t bome by the donorwhere such a t05t is
quantifiable and measurable. 140 income is recognised whwe there 15 ￿ finanaal cost t#)me by
a third party.
Income tax recoverable in relation to donations re¢ei¥ed under GiftAid or (leeds of covenant Is
recognised at the time of the donati
All expenditure is a(rounted for on an accrual basis and ha5 been induded underèxpense
categories that a¥gr￿te all costs for allocation to actits. Where costs connot be directly
attributed to parti￿14raCtiVWknes they have been altrocat￿ on a bosis consistent with the use of
the resource
Fun-ralslng co# are th05e incurred in seeking I￿lunl3ry contrfbutlons and do not indude the cost
of dlsseminating inforMa￿n in support of the charitable acti¥iDes. Support Costs are those costs
Incurrred directfy in sijpport of expendTture on the obieLts of the Charity and indude project
Trustees carrie(l out at headquarters. Trustees. and adMin￿tiOn costs are those incurred in
connettion with 3dministTation of the (tsrity and compr[an￿ with CotrWi￿t1ofiaI and statutory
requlremen
1.6 Casth fiow
The finan¢ial statemerrts do not itKlude a cash flthv statement because the as a small
reporting entlty is exernpt from the requirement to prepare such a ststern￿ underthe
Financial Reportingstandard for Smaller Entsties leffe¢ti¥eJune 2(X)2}.
1.7 Ta￿ble Flxed assets and depretiation
Tangible Fixed a55ets are stated at cost less deprèciation. Depreciation is provided 3t rates
calculated to wrtte off the costs of fixed assets less their estimated residual value over their
expected usefvl lives on the following basi¥.
Motorvehide
25X stra￿t line
Fixtures artd Fittir85
25%straight line
offi￿ Equipment
25% stral8ht fine

DEsfiNY INTERNATIONAL CHRISTIAN ASSEMBLY
NOTES TO THE FINANaAL STATEMENf5
YEAR ENDED 31ST. DECEMBEK 2023
2 DONATIONS. LEGPQES ANDSIMILAR INCOMING RESOU
Filnds tedFunds FyThts
Aly
2022
Grants
Govemment Grants
Printing Postsge & Stdtionary
bscription
ght & Heating
Bank chargeslMortga8e and Loor
Consultancy/Resour
Functions
Toiletries & Firstaid/Equipment
tharfty
1525
893
10559
6￿41
1525
893
247
1,227
4.139
7.511
10559
6.641
9.481
21.3￿ 21,3
14.611
14.611
10,463 10.463
10.444
Insuran
rrthes
Travel and subsistence
Repairs & Maintthan
11::
5.328
IL870 IU70
88 ￿.388
621
11.621
3.437
1519
5.188
.680 ll3.680 46.078
2022
Audit & A¢countsncyfees
Prof￿10￿al fees
Property Rent
Training
Telephone
Sundries
Depreciation- Motorcars
Depwation -office equipment
Depreaation- W￿l￿re5 &
5.8f)) S￿{
3234 3.234
3687 3.687
1753
L753
3197
3.197
724
3612
7322
10657
25ffi71 25 671

NOTES TO ThE FINANaAL sfATEMEKrs
YEAR ENDED 31ST. DE￿mBER. 21123
SlallC4P5t Depkn (XherCoslTotal Total
and Salarie5
Support Costs forgrants & acti￿￿e$
Resources expended on rna1￿81n8
and adminlstering the charity
101.717
1(8.717
43.633
110.053
33.XS1
43.633
97.718
97.718
56.1K13
IOL717
8,0(Kl 141351 251
199.260
6 INCOMING RESOURCESI{RESOURCES EXPENDEDI
Total
2022
THIS IS STATED AFfER IIIARGING:
Depreciation ofassets owned by
the Charity
Audit & Accountancy
Professional F
10,657
5.800
3.234
17.034
22B45
7 ￿AFF C0515AND NUMBER5
Staff costs were as follo¥th"
2023
2022
Wages & Salaries
10£717
99396
2023
2022
Administrative
No employee r￿e¢Ve{l remuneration amountI￿t0 more £50.(4X) in thtryear

NOTESTO THE FINANCIALsfATEMEPI15
YEAR ENDED aisr. DECEMV 2023
8 TANGIBLE FIXEDASSErs
285%￿ W74
37 359.211
Additi0Th5 in the Year
As at 31-12-2023
359.zii
As a¢oi-01-2023
Charge forthe Year
L450
27
io
42,242
$0242
Nei Boc&Valutr.
As at31-12.2023
Asat 31-12-2022
308.969
316.969
285,lJX
27.609
4550
DEBTOR5
Due wtthln l Ya3r
io
Due vthin l Year
Mortrdge Loan Repavt
OtherCredff(ors
Accountancy Fee5
14J89
14.189
89 ts.
Due afterl￿rethan IV￿r
srATEMEFff OF FU14DS
UNREsfRicfED FUlff6
General Funds
285.132
12A51
25L068 336J15
REsfRtCTED FUNDS
Re5tritted Fur
49.640
General Funds
Restricted Funds
285.132 a)1851 25LI
49.640
352.491
336915
49.640
396￿55
285.132
25Lt68
Trfal
Tangibleflxed ass&$
CurrentA55ets
Crerfrtors Due wrthin Iyear
Cjzthtors Due rnorethan l Year
308￿ ￿369 316.969
175.132
175.132
19.989 -
71.557
77.557
156

DEfAILED INCOME AND EXPENDrruRE ACCOUNr
YEAR ÉNDED 31sr. DE(EM8EtL 2023
INCOME
Building Fund
rithes & Offerin85
CAF Payment
Gift Aids
Interest Re￿1Vable
Community artivit
TOTAL FUNDS
49.640
196.439
22.033
76546
309
7.524
352N91
178,933
7.882
29.239
216,055
LESS EXPENDMIAE
Wages & Salaries/NI
Pension
Equipment
Light & Heating
Printing Postage & 5ts1ionwy
Repair5 & Maintenan
Subscription
Functions
Charity
Insurance
Travel & Subsrsten￿H0teI Accom
Telephone & Fax
Professional fees Ilndusive of BookkeÈpin8 fees)
Audit & Ac¢ountancyfees
TrninFng
Resour
Sundry ExpeF
rithes/London
Bank Charges
97.317
93,946
5.450
14.611
10.559
1.525
11.621
8,428
362
6.244
1,071
19.455
213(Kl
10.463
5.328
L753
3.612
6.688
3.687
9.481
3.197
14870
240
6AOI
724
2,504
2,253
5,069
249
Depre£iation
10,657
251,068
199,260
Net Income
IOIA23
16,795