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





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|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|
|||Fund|Funds|Funds|Fund|Funds|Funds|
||Note|2023|2023|2023|2022|2022|2022|
|||||F|||E|
|Income from:||||||||
|Donations,<br>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<br>income||49,900||49,900|37,810||37,810|
|Investment<br>income||250||250|29||29|
|Total income||129,256||129,256|120,789|2,108|122,897|
|Expenditure<br>on:||||||||
|Expenditure<br>on charitable<br>activities|7|116,531||116,531|111,593||111,593|
|Total expenditure||116,531||116,531|111,593||111,593|
|Net income/(expenditure)<br>for the year before transfers||12,725||12,725|9,196|2,108|11,304|
|Transfers<br>between<br>funds|17|||||||
|Net movement<br>in funds||12„725||12,725|9,196|2,108|11„304|
|Reconciliation<br>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|





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||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<br>falling due within one years|13|(680)|(3,678)|
|Net current assets/(liabilities)||33,126|30,012|
|Amounts<br>falling due after more than one|14||(10„977)|
|ear||||
|Nei assets||286,496|273„771|
|Funds||||
|Unrestricted<br>funds|17|280,345|267,620|
|Restricted<br>funds|17|6,151|6,151|
|Total funds||286„496|273,771|





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



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||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|
||Funds|Funds|Funds|Funds|Funds|Funds|
||2023<br>F|2023<br>F|2023|2022<br>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|



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|||||||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|



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||||||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<br>income|||||49,900||49,900|37,810||37,810|



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||||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|





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||Analysis<br>ofexp|enditure<br>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|



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





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|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|



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|ployment|with the Charity.<br>The v|alue ofTrustees'||||
|---|---|---|---|---|---|
|||||2023|2022|
|||||F||
|Armeia|Dawood|Remuneration||36,247|33,701|
|||Pension<br>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||





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|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<br>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|





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



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||||||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|





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||||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<br>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<br>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<br>Conference|||fund|||||||
|Total restricted||funds|||4,043|2,108|||6,151|
||||||262,467|122„897|111,593||273,771|
||||||||||Page 24|



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||||||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<br>Loufimpou|(gifts and other benefits)||||400||
||||||51,541|48,387|