2023-03-31-accounts

				Page
Reference and administrative		details ofthe Charity„ its Trustees	and advisers
Trustees' report
Independent examiner's	report			13
Statement offinancial	activities			14
Balance sheet:				15
Notes to the financial statements				16

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Fund	Funds	Funds	Fund	Funds	Funds
	Note	2023	2023	2023	2022	2022	2022
				F			E
Income from:
Donations, legacies and		50,156		50,156	54,240	2,108	56,348
grants
Income from charitable		28,950		28,950	28,710		28,710
activities
Other trading income		49,900		49,900	37,810		37,810
Investment income		250		250	29		29
Total income		129,256		129,256	120,789	2,108	122,897
Expenditure on:
Expenditure on charitable activities	7	116,531		116,531	111,593		111,593
Total expenditure		116,531		116,531	111,593		111,593
Net income/(expenditure) for the year before transfers		12,725		12,725	9,196	2,108	11,304
Transfers between funds	17
Net movement in funds		12„725		12,725	9,196	2,108	11„304
Reconciliation offunds
Balance at 1 April 2022	17	267,620	6,151	273,771	258,424	4,043	262,467
Balance at 31 March 2023		280,345	6,151	286,496	267,620	6,151	273,771

	Note	2023	2022
Fixed assets
Tangible fixed assets		253,370	254,736
Total fixed assets		253,370	254,736
Current assets
Debtors	12	1,506	7,047
Bank and cash in hand		32,300	26,643
		33„806	33,690
Creditors
Amounts falling due within one years	13	(680)	(3,678)
Net current assets/(liabilities)		33,126	30,012
Amounts falling due after more than one	14		(10„977)
ear
Nei assets		286,496	273„771
Funds
Unrestricted funds	17	280,345	267,620
Restricted funds	17	6,151	6,151
Total funds		286„496	273,771

over their estima	ted usefu	l	lives, using the straight-line	lives, using the straight-line	m	ethod.
Depreciation is	provided	on	the following bases:
Freehold	property			- No depreciation		charge
Church equipment				- 33%straight	line
Fixtures	and fittings			- 25% straight	line
Computer	and office		equipment	-33%stright	line
Other fixed assets				- 10%straight	line

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Funds	Funds	Funds	Funds	Funds	Funds
	2023 F	2023 F	2023	2022 f	2022f	2022
Tithes and
offerings	45,994		45,994	43,570		43,570
Donations	4,162		4,162	10,670	2,108	12,778
Total
donations
and le acies	50 156		50 156	54240	2,108	56348

						Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
						Funds	Funds	Funds	Funds	Funds	Funds
						2023	2023	2023	2022	2022	2022
						E		E	F
Church	hire-Assemblies			of	God
(Brazillian)						24,000		24,000	23,210		23,210
Church	hire-Praise		Chapel
Community		International
Ghanian						4,950		4,950	5,500		5,500
Total
charitable		activities				28,950		28,950	28,710		28,710

					Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
					Funds	Funds	Funds	Funds	Funds	Funds
					2023	2023	2023	2022	2022	2022
							F	E
Bunglow	rent				14,400		14,400	14,060		14,060
Church	hall-New		birth nursery
Church	hall hire		- Sparkles	Day
Nursery					35,500		35,500	23,750		23,750
Other Church		Hires
Total other trading income					49,900		49,900	37,810		37,810

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			Funds	Funds	Funds	Funds	Funds	Funds
			2023	2023	2023	2022	2022	2022
				f		f
Investment	income	- local cash	250		250	29		29
Total investment		income	250		250	29		29

	Analysis ofexp	enditure by activities
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		2023	2023	2023	2022	2022	2022
		E	E		6		F
Church	activities	116,531		116,531	111,593		111,593
		116,531		116,531	111,593		111593

alysis ofexpend	iture on	charitable activities by category
			2023	2022
Staff costs			59,924	58,949
Training			2,175	5,267
Ministry, mission	and evangelism		13,001	10,464
Hospitality and guest speakers costs			657	336
Gifts and donations			2,000	2,110
Repairs & maintenance			7,660	11,987
Cleaning, repairs	& maintenance		6,863	567
Rates 8 water			735	609
Light & heating			11,248	8,620
Printing, postage	and stationery		32	88
Subscriptions			1,816	927
Communication	& IT		2,296	3,904
Insurance			4,392	3,227
Accountancy fees			600	500
Independent examination		fees	480	400
Stewardship Fees			720	720
Depreciation			1,366	2,044
Bank Charges			213	123
Loan interests			353	751
			116,531	111,593

Staff costs
				2023	2022
Wages and	salaries			55,379	51,563
Contribution	to defined	contribution	pension schemes	4,545	7,386
				59,924	58,949

ployment	with the Charity. The v	alue ofTrustees'
				2023	2022
				F
Armeia	Dawood	Remuneration		36,247	33,701
		Pension contributions	paid	4,544	7,386
		Other benefits		1,200	400
George	Tikum	Remuneration		8,250	6,500
		Other benefits		1,300	400
Alain Loufimpou		Other benefits		400

11. Tangible fixed	assets
			Fixtures		Computer
		Freehold	and	Church	and office	Solar
		property	fittings	equipment	equipment	panels	Total
		f.
Cost/valuation
At 1 April 2022		246,620	1,310	1,557	2,088	13,500	265,075
Additions
At 31 March 2023		246,620	1,310	1,557	2,088	13,500	265„075
Depreciation
At 1 April 2022			1,310	1,542	2,088	5,400	10,340
Char ed in the	ear			15		1,350	1,365
At 31 March 2023			1,310	1,557	2,088	6,750	11,705
Net book value
At 31 March 2023		246,620				6,750	253,370
At 31 March 2022		246,620		15		8,100	254,735
12. Debtors
						2023	2022
							E
Pre a ments and accrued		income				1,506	7,047
						1,506	7,047

			2023	2022
Accruals and deferred	income		680	500
Loans re a able within	1	ear		3,178
			680	3,678

					2023	2022
Loans	repayable	within 1-2
years						3,270
Loans	repayable	within 2-5
ears						7,707
						10,977
15.	Financial	instruments
					2023	2022
Financial assets measured			at fair value through	income and expenditure	32,300	26,643

			Unrestricted	Restricted	Total	Total
			Funds	Funds	Funds	Funds
			2023	2023	2023	2022
				E
Tangible	fixed	assets	253,370		253,370	254,736
Current	assets		27,655	6,151	33,806	33,690
Creditors	due	within one year	(680)		(680)	(3,678)
Creditors	due	in more than one
ear						10,977
			280 345	6„151	286„496	273,771

Prior year
					Unrestricted		Restricted	Total	Total
						Funds	Funds	Funds	Funds
						2022	2022	2022	2021
Tangible fixed	assets					254,736		254,736	256,780
Current assets						27,539	6,151	33,690	45,516
Creditors due	within		one year			(3,678)		(3,678)	(7,545)
Creditors due	in more than one
ear						10,977		10,977	32,284
						267,620	6,151	273,771	262,467
7. Summary	offunds
					At				At
					1 April				31 March
					2022	Income	Expenditure	Transfers	2023
					E
Unrestricted	funds
General Fund					267,620	129,256	(116,531)		280,345
Restricted funds
Solar Panel fund					6,151				6,151
Dalit Freedom	Network			fund
Family Conference			fund
Total restricted		funds			6,151				6,151
					273,771	129,256	116,531		286,496
Prior year
					At				At
					1 April				31 March
					2021	Income	Expenditure	Transfers	2022
					E				E
Unrestricted	funds
General Fund					258,424	120,789	(111,593)		267,620
Restricted funds
Solar Panel fund					4,043	2,108			6,151
Dalit Freedom	Network			fund
Famil Conference			fund
Total restricted		funds			4,043	2,108			6,151
					262,467	122„897	111,593		273,771
									Page 24

					2023	2022
Minster Armeia	Dawood	(salaries	paid)		36,247	33,701
Minster Armeia	Dawood	(pension	contributions	paid)	4,544	7,386
Minster Armeia	Dawood	(gifts and	other benefits)		1,200	400
George Tikum	(salaries	paid)			8,250	6,500
George Tikum	(gifts and	other benefits)			1,300	400
Alain Loufimpou	(gifts and other benefits)				400
					51,541	48,387