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2020-11-30-accounts

Charity number: 1152925

KINGSWORD INTERNATIONAL CHURCH

Report of the Trustees and Unaudited Financial Statements

For the year ended 30 November 2020

INTRACHARTERED LTD. 85 GREAT PORTLAND STREET LONDON W1W 7LT

KINGSWORD INTERNATIONAL CHURCH Contents Page For the year ended 30 November 2020

Report of the Trustees 1 to 6
Independent Examiner's Report to the Trustees 7
Statement of Financial Activities 8
Statement of Financial Position 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17 to 18

KINGSWORD INTERNATIONAL CHURCH

Report of the Trustees

For the year ended 30 November 2020

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 November 2020. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The Charity's objectives are:

The relief of poverty, sickness and financial hardship worldwide

To promote and preserve good health through the provision of funds, goods or services of any kind.

Objectives and aims

The Charity's main objectives for the year were:

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KINGSWORD INTERNATIONAL CHURCH Report of the Trustees Continued

For the year ended 30 November 2020

Statement on public benefit

Public Benefit Statement

In determining how best to pursue these objectives the trustees have taken on board the Charity Commission's general guidance on public benefit and in particular its supplementary public benefit guidance on the advancement of religion for public benefit.

It pursues these objects by the operation of a centre for Christian worship at its premises in Charlton, London. The charity runs a number of community-based vehicles of transformation that focus on assisting the disadvantaged & less well off in its local communities and abroad.

Our site is a venue that's accessible to all when programmes are being run, and events cater to people from all works of life. We run youth, marriage, children, men and women-based events.

Ministry and Outreach Departments

KingsWord International Church benefits the public by currently providing services through our various ministries which are available to members of the church and the wider community. The services include:

Volunteers

The charity relies on volunteers to support the activities that are run through the year. Over 20 volunteers served in the various church departments during the year. The trustees are very grateful to the many volunteers who help by staffing our prayer sessions and conferences.

Other activities carried out solely by our volunteer resource includes weekly multimedia production and projection activities, welfare and benevolence support, outreach and evangelism, hospitality (catering for guests at services), children and teenage church volunteers.

ACHIEVEMENTS AND PERFORMANCE

Due to the lockdown in 2020, many of the church's annual activities were cancelled. This impacted the church's ability to carry out its usual activities for the year. However, key activities were organised to support individuals and families in the community during the pandemic.

Throughout the year we continued to broadcast our services for viewers in the UK and around the world.

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KINGSWORD INTERNATIONAL CHURCH

Report of the Trustees Continued

For the year ended 30 November 2020

Significant activities

Prayer and Healing Conference

We organised a prayer and healing conference in early March 2020 (before the lockdown) to encourage people on the subject of prayer, fellowship and healing. This event was open to the public.

Hacked - Cyber Security Training

This educational event was set up for young people between the ages of 12-15 and also for families. boys between the ages of 11 - 15 and for families. The event focused on ensuring a safe environment for the family while using the internet.

Empowerment Session

This event was organised to support people with getting into new jobs, businesses and personal development. With the impact of the pandemic, people's livelihoods were adversely affected. This event for the community was aimed at restoring confidence and helping people to begin hoping for a better future.

Worship Conference - Proskuneo (A night dedicated wholly to praise, worship and prophecy).

Broadcasted from our meeting location due to covid concessions, we streamed our worship conference to viewers around the UK.

Connect Groups

These include regular weekly online meetings made up of families and individuals. The aim is to create a friendly and relaxed community for people to share their life experiences and be encouraged via lessons from biblical teachings. In this informal space, people get to pray for one another, get to know each other better, develop friendship, and support each other.

Other activities

There were other activities held during the course of the year, some of which are:

As part of their pastoral remit, our Pastors and ministers look after the spiritual well-being of the members and adherents at the church, and this would include the regular conduct of christening ceremonies.

The charity raised money and contributed to other charities during the year including Kenneth Copeland Ministries, House on the Rock London and the Greenwich Foodbank - The Trussell Trust. We continue to identify and support more individuals, families, and charities.

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KINGSWORD INTERNATIONAL CHURCH Report of the Trustees Continued

For the year ended 30 November 2020

FINANCIAL REVIEW

Principal Funding

The charity's principal funding is through members' contributions and donations.

There was a £1,505 increase in gross income to £102,413 (2020) compared to £100,908 (2019). The net income was £8630 an improvement of £17,346 on the deficit of £8716 in 2019.

Principal Funding

The charity's principal funding is through members' contributions and donations.

Plans for the future

The charity plans continuing the activities outlined above in the forthcoming years and will continue to develop the infrastructure required to support the charity. Having taken up residence in a new facility, the charity has plans to provide more community-based events and activities relevant to local residents. There are also plans to support local food banks in the community.

Statement of Responsibilities of The Trustees

The trustees are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements, the trustees are required to:

material departures disclosed and explained in the financial statements; and

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Reserves

Reserves Policy

The Trustees recognise that reserves are required in order to ensure the long-term viability of the charity against an unforeseen reduction in income or increase in expenditure and to ensure the continuity of the charity's objects. The trustees maintain unrestricted funds which have not been designated for specific use at a level equivalent to two month's expenditures. The trustees consider that reserves at this level will ensure that, in the unlikely event of a significant drop in funding, they will be able to continue with the charity's current activities while consideration is given to ways to which additional funds may be raised.

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KINGSWORD INTERNATIONAL CHURCH Report of the Trustees Continued

For the year ended 30 November 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Constitution

The church is constituted under a Trust Deed dated the 6th of March 2013 and is a registered Charity in the UK with number 1152925.

Organisational Structure and Decision Making

The church is organised such that the day to day running of the church has been delegated to the parish Pastor and the spiritual leadership. The trustees are consulted on all issues that are material in nature and determine the strategic direction of the charity's affairs. Trustees meet formally and when required to review the church's operations. The trustees are required by the trust deed to meet at least twice a year.

Connected Charities

KingsWord International Church is a member of KingsWord Ministries International which has parishes in different countries across Africa and the United States of America. The relationship is governed by an 'Agreement of common purposes' between the parishes and KingsWord Ministries International.

Risk Management

The Trustees have assessed the major risks to which the charity is exposed, particularly, those related to the operations and the finances of the charity. The trustees believe that by establishing a reserve and ensuring controls exist over key financial systems and by examining the operational risks faced by the charity, they have established effective systems to mitigate the charities exposure to these risks.

Recruitment and appointment of trustees

Methods of Appointment or Election of Trustees

The management of the Church is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Policies Adopted for the Induction and Training of Trustees

New trustees are issued with an induction pack that details their legal obligations under charity law, the charities decision-making processes and recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. Charities commission bulletins/updates are also forwarded to Trustees as and when issued.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity KINGSWORD INTERNATIONAL CHURCH Charity registration number 1152925 Principal address Standard House 107 - 115 Eastmoor Street London SE7 8LX

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr. Adeyinka Johnson Popoola Mr Olusola Ayoola Osinoiki Mr. Adedotun Olubunmi Oragbade Senior management Pastor Emmanuel Akinlaja (Minister in Charge) Independent examiners OLUSEYE A.D MABOGUNJE FCCA, FIFA, FIPA 85 GREAT PORTLAND STREET LONDON W1W 7LT

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KINGSWORD INTERNATIONAL CHURCH

Independent Examiners Report to the Trustees

For the year ended 30 November 2020

I report to the trustees on my examination of the accounts of the charity for the year ended 30 November 2020.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act 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.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come 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.

INTRACHARTERED LTD.

OLUSEYE A.D MABOGUNJE FFA, FIPA

85 GREAT PORTLAND STREET

LONDON

W1W 7LT

28 August 2021

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KINGSWORD INTERNATIONAL CHURCH

Statement of Financial Activities

For the year ended 30 November 2020

Notes Unrestricted Restricted 2020 2019
funds funds
£ £ £ £
Income and endowments from:
Donations and legacies 2 85,764 3,065 88,829 97,357
Charitable activities 3 14,500 - 14,500 3,535
Investments 4 (916) - (916) 16
Total 99,348 3,065 102,413 100,908
Expenditure on:
Raising funds 5 (2,066) - (2,066) 2,512
Charitable activities 6/7 (91,717) - (91,717) (112,136)
Total (93,783) - (93,783) (109,624)
Net income/expenditure 5,565 3,065 8,630 (8,716)
Reconciliation of funds
Total funds brought forward (6,928) 11,113 4,185 12,901
Total funds carried forward (1,363) 14,178 12,815 4,185

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KINGSWORD INTERNATIONAL CHURCH StaterTEllt of Financial Poytion Asèt 30 November 2020 20ZO Z019 li 2AOI 2,282 Its2 Currtnt4S9èts Debtors 15,749 4.￿2 16.749 13791 Cash * bènkand hhand 2L251 I6.￿0 CMdkoN.' Imountslalm￿d￿EY#hknOnE￿•1 13 lJ4,4671 Ntt ¢Urr¢rttA￿ts 10,014 i.￿3 TDtalass•ts lèucurrnfit IW¥tb 4185 UJ15 4185 Tho lurAtsdthedMr#v Restrlcted ir(omtfU￿j 14 14.178 11.113 Unre5rrlcred Inwm•fun 14 T•toltunds 12,115 Thfln1nC￿1StsthmQntWere•pYUrfed￿d tyJtWMdfvJrW ￿lhe bowd4nds￿ ￿￿ts.. Mf. ldedotynolvt￿rt￿ Orn#d* Tru$1 9of18

KINGSWORD INTERNATIONAL CHURCH Notes to the Financial Statements

For the year ended 30 November 2020

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

KINGSWORD INTERNATIONAL CHURCH meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Funds

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Tangible fixed assets

Alll assets costing more than £1000 are capitalised. Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Audio visual equipment and church furntiture 33.33 Straignt line

2. Income from donations and legacies

Unrestricted Restricted 2020 2019
funds funds
£ £ £ £
Donations received 85,764 3,065 88,829 97,357
85,764 3,065 88,829 97,357

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KINGSWORD INTERNATIONAL CHURCH Notes to the Financial Statements Continued

For the year ended 30 November 2020

3. Income from charitable activities

Unrestricted funds
The advancement of the Christian
religion worldwide.
Income from charitable activities
vestment income
Unrestricted funds
Bank interest receivable
xpenditure on generating donations and legacies
Unrestricted funds
Donations
osts of charitable activities by fund type
Unrestricted funds
The advancement of the Christian
religion worldwide.
The relief of poverty, sickness and
financial hardship worldwide
To advance education in
accordance with Christian
principles.
Support costs
2020
£
14,500
2020
£
(916)
(916)
2020
£
2,066
2,066
2020
£
84,386
850
-
6,481
91,717
2019
£
3,535
2019
£
16
16
2019
£
(2,512)
(2,512)
2019
£
81,078
8,471
97
22,490
112,136

4. Investment income

5. Expenditure on generating donations and legacies

6. Costs of charitable activities by fund type

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KINGSWORD INTERNATIONAL CHURCH

Notes to the Financial Statements Continued

For the year ended 30 November 2020

7. Costs of charitable activities by activity type

Support costs
The advancement of the Christian
religion worldwide.
The relief of poverty, sickness and
financial hardship worldwide
To advance education in
accordance with Christian
principles.
Governance costs
nalysis of support costs
The advancement of the Christian religion worldwide.
Management
Equipments expensed
Travel & subsistence
Volunteers expenses
Premises
Governance costs
Support costs
Activities
undertaken
directly
£
£
3,426
84,386
-
850
-
-
3,055
-
85,236
6,481
2020
£
87,812
850
-
3,055
91,717
2020
£
1,755
1,439
232
-
-
3,055
6,481
2019
£
100,135
8,471
97
3,433
112,136
2019
£
13,271
698
1,508
45
3,535
3,433
22,490

8. Analysis of support costs

9. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2020 2019
£ £
Depreciation of owned fixed assets 2,066 2,898
Accountancy fees 1,032 1,752

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KINGSWORD INTERNATIONAL CHURCH

Notes to the Financial Statements Continued

For the year ended 30 November 2020

10. Comparative for the Statement of Financial Activities

Income and endowments from:
Donations and legacies
Charitable activities
Investments
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
97,357
-
16
97,373
2,512
(108,601)
(106,089)
(8,716)
1,788
(6,928)
Restricted
funds
£
-
3,535
-
3,535
-
(3,535)
(3,535)
-
11,113
11,113
2019
£
97,357
3,535
16
100,908
2,512
(112,136)
(109,624)
(8,716)
12,901
4,185

11. Tangible fixed assets

Cost or valuation
At 01 December 2019
Additions
At 30 November 2020
Depreciation
At 01 December 2019
At 30 November 2020
Net book values
At 30 November 2020
At 30 November 2019
Fixtures and
Fittings
£
11,606
2,585
14,191
-
-
14,191
11,606

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery: 25%

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Notes to the Financial Statements Continued

KINGSWORD INTERNATIONAL CHURCH

For the year ended 30 November 2020

12. Debtors

Amounts due after more than one year:
Trade debtors
Creditors: amounts falling due within one year
Trade creditors
Other creditors
2020
£
16,749
16,749
2020
£
603
10,634
11,237
2019
£
16,749
16,749
2019
£
571
13,896
14,467

13. Creditors: amounts falling due within one year

14. Movement in funds

Unrestricted Funds

Balance at Incoming Outgoing Balance at
01/12/2019 resources resources 30/11/2020
£ £ £ £
General
General (6,928) 99,348 (93,783) (1,363)
(6,928) 99,348 (93,783) (1,363)
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/12/2018 resources resources 30/11/2019
£ £ £ £
General
General 1,788 97,373 (106,089) (6,928)
1,788 97,373 (106,089) (6,928)

Purpose of unrestricted Funds

General

The General Fund is an unrestricted fund and can be used in accordance with the charitable objectives at the discretion of the trustees.

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KINGSWORD INTERNATIONAL CHURCH

Notes to the Financial Statements Continued

For the year ended 30 November 2020

Restricted Funds

Graceland
Restricted Funds - Previous year
Graceland
Purpose of restricted funds
Graceland
Balance at
01/12/2019
£
11,113
11,113
Balance at
01/12/2018
£
11,113
11,113
Incoming
resources
£
3,065
3,065
Incoming
resources
£
3,535
3,535
Outgoing
resources
£
-
-
Outgoing
resources
£
(3,535)
(3,535)
Balance at
30/11/2020
£
14,178
14,178
Balance at
30/11/2019
£
11,113
11,113

Graceland fund relates to voluntory giving for the Graceland building project.

15. Analysis of net assets between funds
Tangible fixed Net current Net Assets
assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 2,801 (4,164) (1,363)
Restricted funds
Graceland - 14,178 14,178
2,801 10,014 12,815

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KINGSWORD INTERNATIONAL CHURCH

Notes to the Financial Statements Continued

For the year ended 30 November 2020

Previous year

Previous year
Tangible fixed Net current Net Assets
assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 2,282 (9,210) (6,928)
Restricted funds
Graceland - 11,113 11,113
2,282 1,903 4,185

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KINGSWORD INTERNATIONAL CHURCH Detailed Statement of Financial Activities

For the year ended 30 November 2020

INCOME AND ENDOWMENT
Donations and legacies
Donations
Charitable activities
Income From Charitable Activities (The Advancement
Of The Christian Religion Worldwide.)
Investments
Bank Interest Receivable
Total incoming resources
EXPENDITURE
Raising donations and legacies
Donations
Charitable activities
Cost Of Direct Charitable Activity (The Advancement
Of The Christian Religion Worldwide.)
Cost Of Direct Charitable Activity (The Relief Of
Poverty, Sickness And Financial Hardship Worldwide)
Cost Of Direct Charitable Activity (To Advance
Education In Accordance With Christian Principles.)
SUPPORT COSTS
Management
Management (The Advancement Of The Christian
Religion Worldwide.)
Equipments expensed
Equipments Expensed (The Advancement Of The
Christian Religion Worldwide.)
Travel & subsistence
Travel & Subsistence (The Advancement Of The
Christian Religion Worldwide.)
Volunteers expenses
Volunteers Expenses (The Advancement Of The
Christian Religion Worldwide.)
£
2020
88,829
88,829
14,500
14,500
(916)
(916)
102,413
(2,066)
(2,066)
(84,386)
(850)
-
(85,236)
(1,755)
(1,755)
(1,439)
(1,439)
(232)
(232)
-
-
£
2019
97,357
97,357
3,535
3,535
16
16
100,908
2,512
2,512
(81,078)
(8,471)
(97)
(89,646)
(13,271)
(13,271)
(698)
(698)
(1,508)
(1,508)
(45)
(45)

Premises

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This page does not form part of the statutory financial statements

KINGSWORD INTERNATIONAL CHURCH

Detailed Statement of Financial Activities Continued

For the year ended 30 November 2020

Premises (The Advancement Of The Christian Religion Worldwide.)

Premises (The Advancement Of The Christian
Religion Worldwide.)
Governance costs
Governance Costs (Governance Costs)
otal resources expended
et Income
-
-
(3,055)
(3,055)
(93,783)
8,630
(3,535)
(3,535)
(3,433)
(3,433)
(109,624)
(8,716)

Total resources expended

Net Income

18 of 18 This page does not form part of the statutory financial statements