Registered Charity Number 1150848 CELESTIAL CHURCH OF CHRIST CASTLE OF PEACE PARISH Trustees, Report and Financial Statements For The Year Ended 31 De￿rnber 2022 CELESTIAL CHURCH OF CHRIST CASTLE OF PEACE PARISH Report and accounts Contents Page Charity infomiab'on Trustees, Report Statement of Trustees, responsibilities Independent Examinorfs report Statement of Finan¢ial Activities Balance sheet Noteslschedule lo the financigl ststements CELESTIAL CHURCH OF CHRIST CASTLE OF PEACE PARISH Charity Information Trustees LEADER PETER GANI ADEGBENRO EVANGELIST AUSTIN AMENDO Independent Exarnifier Daniel Dele-ojo Chartered Certified Accountant5 Unit One Kings Estate Broaway Parade Hornchurch RM12 4RS Banke Natwest Upper Edmonton 104 - 110 Upper Fore Street Upper Edmonton London N182BR Principal addre66 Flat 27 Boundary Court Snells Paik LONDON N182TB Registorod number 1150848 CCC. CASTLE OF PEACE PARISH Report of the Trustees The trustees present their annual report together with the financial statements of CCC. Castle of Peace Parish (the charity) for the year ended 31 December 2022. The TrLSStees conftrm that the annual report and financial ststements of the Charity comply with the current ststulory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities" issued in March 2005. CCC. Castle of Peace Parish is a charity and the Trustees of the charity exercise Ix)ntrol. The organisation's prinapal objects conb'nue to i*-. 1. To advance Christian religion by propagating the gospel of Jesus Christ and proclaiming the Kingdom of God through preaching the word of God 2. To advance such other charitable purposes as the Trustees shall determine particularly, but without prejudice to the generality of the foregoing, by relieving distress caused by disaster, FX)vety and sickness 3. The advancement of Christian religion by the worship tsf God, the proclamation of the Holy Spirit and the Fellowship of Mankind. CCC. CASTLE OF PEACE PARISH ststement of Trustees. Responsibilities The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as al the end of the financial year and of Ihe surplus or deficit of the charity. In preparing those financial statements the Board is required to: _ select suitable accounting policies and then apply them Gonsistently., make judgements and estimates that are reasonable and prudent,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. state whether applicable accounting standards and statements of r&commended practice have been followed, subject to any material departures disclosed and explained in the financial statements", The Trustees are also responsible for maintsining adequate accounting records which disclose with reasonable accuracy at any lime the financtal position of the charity and which are sufficient to show and explain the charty's transactions and enable them to ensure that the financial statements comply with regulations made under the charib.es Act. 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 olher irregularities. The trustees are also responsible for the contents of the trustees, report, and the responsibility of the independent examiner in relation to the trustees, report is limited lo examining the report and ensuring that, on the face of the report. there are no inconsistencies with the figures disclosed in the financial statements. This report was approved by the board oftrustees on 21 September 2023 and signed on its behalf by.. G. ADEGBENRO Trustee CCC. CASTLE OF PEACE PARISH IndewKlent Examlnefs Report to the trustees of the charlty Report of the Independent Examiner to the trustees on the flnanclal statements ol the chaTIty for the year ended 31 December 2022 I report on the financial statements ofthe Charity on for the year ended 31 DeCeM￿r 2022. which are sel out on pages 5 to 9. Re$pective respon$ibilitie$ of trustee$ and examiner The Charity's trustees are responsib￿ for the preparation of the financial statements. The Iruslees are satisfied that the audit requirement of Section 144111 of the Charities Act 2011 Ithe Act) does not apply, and that the￿ is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination. Having satisfied myself that the charity 15 not subject lo audit, and is eligible for independent examination, il is my responsibility to.. al examine the ac¢ounts under section 145 of the Act., bl to follow the procedures laid down in the General Directions gNen by the Charity Commission under section 14515llbl of the Act,. and- c) to stale whether particular matters have come to my attentson. Basls of oplnlon and scopg of vlork undèrtaken I conducted my examination in a¢¢ordance with the General Direcb"ons given by the Charity Commissioners for EngLand & Wales in relation lo the conducb'ng of an independent examination, referred to above. An independent examination includes a review of the accountirig records kept by the Ch8rity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those record5. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as Imstees concerning such Matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP. on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. Independent Examlnetr8 Statemont. report and oplnton In connection with my examination. no matter has come to my attents'on.. which gives me reasonablè cause to believe that in any matgfial respect the requirements.. lil to keep accounting records in a£Kordan￿ with sectson 386 of the Companies Act 2006,. and lill to prepare financial statements which accord with the aGcounting records and comply with the accounting requirements of seGtion 396 of the Companies Act 20￿., and liiil that the financial statements be prepared in accordance with the methods and principle5 sel out in the Statement of Recommended Practice - Accounting and Reporting by Charities have not been met., or to which, in my opinion. attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached., Daniel Dele-ojo FCCA Unit One, Kings Estate, Broadway Parade, Hornchurch, RM12 4RS The date upon which my opinion is expressed is on 21 September 2023. CELESTIAL CHURCH OF CHRIST CASTLE OF PEACE PARISH statement of Flnanclal Activities for the year ended 31 December 2022 Unr95tricted Restricted Total Funds Funds Funds Last Year Totsl Funds 2022 2022 2022 2021 Incomlng resources Incoming resources fmm gonerat8d funds Voluntary Income 40,142 40.142 39.032 Totsl Incomlng resources 40.142 40.142 39,032 Co$ts of ¢haritsble activities Governance costs 38.576 800 28,576 800 38,149 Totsl resources expended 39,376 39.376 38,949 Net incoming resou￿9$ before transfers between funds 766 766 83 Net incomlng resources before other recognised gains and losses 766 766 83 Net movemènt in funds 766 Total fiinds brought fonvard 9,875 9.875 9,792 Total Funds carried forward 10,641 10,641 9,878 CELESTIAL CHURCH OF CHRIST CASTLE OF PEACE PARISH Balance Sheet as at 31 Dècombèr 2022 2022 2021 The assets and Ilabllftles of the charity.. Current assets Cash al bank and in hand 10,641 9,875 Net current assets 10.641 9,875 Total ￿￿ets less ¢urr•ntHabilities 10.641 9,875 Not liabilitieg The funds of the ch•rity.' Unrestricted in¢omo fund$ un￿StrICted revenue accumulated funds 10.641 9,875 Total unrestrieted ￿ndS 10,641 9,875 Totsl charity fvnds 10,641 9,875 GANI ADEGBENRO Trustee Approvad ty th9 board of trust￿8 on 21 Seplembor 2023 CCC. CASTLE OF PEACE PARISH Notes to the Financial Ststements for the ear ended 31 December 2022 1. ACCOUNTING POLICIES Accounting conventlon The financAal slalements have been prepared in aco)rdance with the Finan(?al Reporting Stsndard for Smaller Enlf( IFRSSEI, effeth've April 2008, and all other applicable a¢xounling standards, as modified by the Statement of Recomrnèndad Practica for Accounting and Reporting issued by the Charity Commissioners for Eng18t)d & Wgles, Irevi$èd June 20081. Incoming resource All incoming resourres are in¢ludgd on thè Statement of Financial Activities when the charty is ￿allY entitled lo the incorne and the amount can be quantified wrth reasonable accuracy. Re8our¢es 0x￿n￿¢d Expenditure is accounted for on an accruals basis and has been dassifigd under headings that aggregate all Cost related to the category. Vvhefe costs cannot be direcly attributed lo particular headings they have been allocated to a¢lNilies on a basis consistent wth the use of resources. Taxation The charity is ¢x¢mpt from tax on lis charitable actiwbes. Fund accounting Unrestricted fvnds can be used in 8￿rdance vrith the charrtable objectives at the discretion of the trustees. Restricted funds ¢8n onty b8 used lor parlicular restricted purposes within the objects of the charity. Restrictions arise when speafied by the donor ¢y when funds are raised for particular restri¢Xed purpxjses. Further explanation oflhe n81iwe 8nd purrKJse of each fund is indud8d in the notes lo the ffinancial stslements. Hiro purchase and leasing commitin•nts Rentals paid under operallrKJ leases are charged to the $lalements of finan¢i81 activities on a straight line basis over the perlod Df the lease. 2. TRUSTEES, REMUNERATION AND BENEFITS There were no trustee8' remuneration or other benefits for the year 8nded 31 December 2￿22 nor for the year trnd￿ 31 December 2021. Trustees, Expen8ets There were no trustees, expens9$ paid nther for the ye81 ended 31 December 2022 nor for the year ende