Christ Followers International Church
Report and Accounts 31/12/2024
Charity number: 1152956
Christ Followers International Church Report and Accounts 31/12/2024 Contents
Page Charity Information 1 Trustees Annual Report 2-4 Independent Examiner’s Report 5-6 Statement of Financial Activities 7 Balance Sheet 8 Notes to the Financial Statements 9-11
Christ Followers International Church Report and Accounts 31/12/2024 Charity Information
Trustees:
Miss Kudzai Sylvia Sekeso Mr Wilfred Robert Sithole
Bankers:
The Royal Bank Of Scotland PLC 464 Wilbraham Road Chorlton-Cum-Hardy Manchester M21 1AR
Accountants and Independent Examiner:
G A Harris & Co Ltd Brulimar House Jubilee Road Middleton Manchester M24 2LX
Charity Number: 1152956
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Christ Followers International Church Report and Accounts 31/12/2024 Trustees Annual report
The Trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the period ended 31/12/2024.
Trustees:
The following persons served as trustees during the period; Miss Kudzai Sylvia Sekeso Mr Wilfred Robert Sithole
There is no chief executive officer and the day-to-day affairs of the charity are undertaken by Wilfred Robert Sithole one of the trustees.
All major decisions are taken collectively by the trustees and all of the trustees give of their time freely.
Structure, Governance and Management:
Christ Followers International Church is governed by a trust deed dated 01/01/2012. It was registered as a charity on 18/07/2013 and the charity number is 1152956.
Recruitment and appointment of new trustees would be in line with the trust deed and with the consent of the trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation.
Risk Review:
The trustees have assessed the risks to which the charity is exposed, in particular those related to the operations and finances of the trust, and are satisfied those systems are in place to manage this.
Objectives and Activities:
The objects of the charity are:
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The advancement of the Christian faith worldwide.
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The relief of poverty.
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Christ Followers International Church Report and Accounts 31/12/2024 Trustee’s Annual report (continued)
Public Benefit:
The trustees confirm that they have referred to the guidance contained in the Charity commission’s general guidance to public benefit and in particular to its supplementary public benefit guidance on advancing education when reviewing the charity’s aims and objectives and in planning future activities and setting grant making policy.
Grant Making Policy:
The charity is funded by donations. The charity currently does not give out grants.
Achievements and Performance:
The charity received £73,351 during the period, and expended £76,525. This generated a loss of £3,174.
There were no investments made during the period.
Financial Review:
The trustees feel that the charity was successful in meeting its aims.
The trustees would like to record their appreciation for all the financial support received from benefactors during the period.
Reserves Policy:
The trustees are satisfied that the balance of the unrestricted fund is at an acceptable level given the nature of revenue receipts against grants payable.
Responsibilities of the Trustees:
The trustees are responsible for preparing the trustees annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (UKGAAP).
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Christ Followers International Church Report and Accounts 31/12/2024 Trustees Annual report (continued)
Charity law requires the trustees to prepare financial statements for each financial year or period which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure for that period. In preparing these financial statements, the trustees are required to;
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Select suitable accounting policies and apply them consistently;
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Observe the methods and principles of the charities SORP;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable UK accounting standards have been followed, subject to any material disclosures disclosed and explained in the financial statements;
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation;
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy, at any time, the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.
Independent Examiner:
Mr G A Harris has been re-appointed as independent examiner for the ensuing period.
This report was approved by the board on 25[th] June 2025 and signed on behalf of the trustees
Wilfred Robert Sithole
25[th] June 2025
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Christ Followers International Church Report and Accounts 31/12/2024 Independent Examiner’s Report
Independent examiner's report to the trustees of Christ Followers International Church
I report on the accounts of the charity for the period ending 31 December 2024, which are set out on pages 7 to 11.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of ICAEW.
Having satisfied myself that the charity is not subject to audit under charity law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
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Christ Followers International Church Report and Accounts 31/12/2024 Independent Examiner’s Report (continued)
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act 2011; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act 2011 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
G A Harris FCA BA Hons.
Chartered Accountants & Registered Auditors
Brulimar House Jubilee Road Middleton Manchester M24 4LX
25[th ] June 2025
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Christ Followers International Church Report and Accounts 31/12/2024 Statement of Financial Activities
| 2024 | 2023 | ||
|---|---|---|---|
| Incoming resources | |||
| Incoming resources from generating funds | |||
| Donations Received | 2 | £73,351 | £68,584 |
| Total incoming resources | £73,351 | £68,584 | |
| Resources expended | |||
| Charitable Activities |
3 | £22,697 | £17,562 |
| Governance Costs | 4 | £53,828 | £57,114 |
| Total resources expended | £76,525 | £74,676 | |
| Net incoming resources for the period | (£3,174) | (£6,092) |
The statement of financial activities include all gains and losses in the period and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
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Christ Followers International Church Report and Accounts 31/12/2024 Balance Sheet
| ixed Assets 6 urrent Assets ash at bank and in hand ther Debtor ift Aid reclaim reditors mounts falling due within one year) 7 et current assets reditors mounts falling due after one year) 9 et Assets nrestricted funds 8 otal funds |
2024 £425 £1,384 £3,800 £12,128 £17,312 (£2,600) £14,712 (£1,000) £14,137 £14,137 £14,137 |
2023 £531 £4,177 £3,300 £14,303 £21,780 (£2,500) £19,280 (£2,500) £17,311 £17,311 £17,311 |
|---|---|---|
The financial statements were approved by the Board of Trustees on 19[th] June 2025 and were signed on its behalf by:
Wilfred Robert Sithole
25[th ] June 2025
The notes on pages 9 to 11 form part of these accounts
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Christ Followers International Church Report and Accounts 31/12/2024 Notes to the Financial Statements
1. Accounting Policies
The financial statements have been prepared under the historical cost convention and in accordance with the statement of recommended practice: Accounting and Reporting by charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.
Depreciation
Fixtures and Fittings - 20% reducing balance
Donations
Donations are included in the period in which they are receivable, which is when the charity becomes entitled to the resource.
Resources expended
All expenditure is accounted for on an accrual basis. Charitable expenditure includes all expenditure directly related to the objects of the charity in accordance with the SORP. The charity is not vat registered and expenditure is shown gross of irrecoverable vat.
Fund accounting
Unrestricted funds are those available for use for general purposes at the discretion of the charity trustees in furtherance of the charity’s objects.
2. VOLUNTARY INCOME
2024 2023 £ £ Tithes & Offering £61,223 £58,747 Gift Aid £12,128 £9,837 Interest received - - £73,351 £68,584
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Christ Followers International Church Report and Accounts 31/12/2024 Notes to the Financial Statements (continued)
| DIRECT COSTS | DIRECT COSTS | ||
|---|---|---|---|
| 3. | CHARITABLE ACTIVITIES COSTS | 2024 | 2023 |
| £ | £ | ||
| Resources expended on charitable activities | £22,697 | £17,562 | |
| 4. | GOVERNANCE COSTS | ||
| Rent and Rates | 28,397 | 36,538 | |
| Waste Management | 1,317 | 1,138 | |
| Insurance | 194 | 194 | |
| Bank Charges & Fees | 320 | 120 | |
| Repairs and maintenance | 2,256 | 630 | |
| Advertising | - | 160 | |
| Accountancy fees | 600 | 500 | |
| Light & Heat | 1,500 | 1,149 | |
| Motor & Travel Expenses | 8,051 | 6,327 | |
| Depreciation | 106 | 133 | |
| Telephone | 3,463 | 3,176 | |
| Wages and salaries | 7,624 | 7,000 | |
| Software & Subscriptions | - | 49 | |
| £53,828 | £57,114 |
5. Taxation
Christ Followers International Church is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.
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Christ Followers International Church Report and Accounts 31/12/2024 Notes to the Financial Statements (continued)
6. Tangible Fixed Assets
| Cost At 1stJanuary 2024 Additions At 31stDecember 2024 Depreciation At 1stJanuary 2024 Charge for the year At 31stDecember 2024 Net Book Value At 31stDecember 2024 At 31stDecember 2023 7. Creditors (amounts falling due within one year) Accountancy - Rent - Bank loan - Total 8. Accumulated Funds Balance brought forward Loss for the period Balance carried forward 9. Creditors (amounts falling due after one year) Bank loan - Total |
£4,650 £0 £4,650 £4,119 £106 £4,225 £425 £531 £1,100 - £1,500 £2,600 2024 £17,311 (£3,174) £14,137 £1,000 £1,000 |
|---|---|
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