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2023-06-30-accounts

ANOINTING FIRE CATHOLIC MINISTRIES, UK (AFCM, UK) (Formerly Sehion Ministries) (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS for the year ended 30 June 2023

Registered company number 08589753 Registered charity number 1153546

Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

Contents Page
Charity Information 2
Trustees’ Report 3
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9
Statement of Cash Flows 10
Notes to the Financial Statements 11

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

Charity Information

In August 2023 the name of the Charity was changed from Sehion Ministries to Anointing Fire Catholic Ministries, UK (AFCM, UK). The new name reflects more closely the nature of the charity and its activities. It will also make it easier to liaise with similar charities.

Patrons

Archbishop Bernard Longley, Archbishop of Birmingham Mar Joseph Srampickal, Bishop, Syro Malabar Eparchy of Great Britain Yoohanon Mar Theodosius, Bishop of Muvattupuzha, Syro Malankara Apostolic Visitator to Europe and Oceania

Trustees

Dr Seby Sebastian (Chairman) Mr Joseph Abraham Mrs Jeanette Bunga Mr Julien Bunga Fr Shyju Chacko Mr Jaison John Mrs Barbara Labrosse Fr Soji Olikkal Mathew (Retired 14 March 2023) Deacon David Palmer FCA (Retired 14 March 2023) Mr Paul Sebastian Mr Anish Thomas Fr Saviour Vattayil Varghese (Appointed 3 October 2023)

Company Secretary and Registered Office

Mr Paul Sebastian From 1 July 2022: 27 Florence Road, Coventry CV3 2AL Prior to 1 July 2022: 8 Dorchester Way, Coventry CV2 2LB

Registered Charity

Number 1153546

Registered as a Company Limited by Guarantee

Number 08589753

Bankers

HSBC Plc, 56 High Street, Erdington, Birmingham, B23 6RT

Independent Examiner

Harrison Beale & Owen, Highdown House 11 Highdown Road, Leamington Spa, CV31 1XT

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

The Trustees present their report and accounts for the year ended 30 June 2023. The Trustees and Trustees’ Report constitute the Directors and Directors’ Report for the purposes of the Companies Act 2006.

Charity Organisation, Structure, Governance, Patrons and Management

Anointing Fire Catholic Ministries, UK (AFCM, UK) (formerly known as Sehion Ministries) is a company limited by guarantee and registered under the Companies Act 2006 and the Charities Act 2011. Its activities are governed by its Memorandum and Articles of Association. The policy of the Charity is determined by the Trustees, who meet regularly as a Board. Trustees are appointed in accordance with the provisions of the Articles of Association and receive no remuneration for their services. The Trustees determine their number as they consider necessary, although this may not be less than two. If the Trustees consider a vacancy should be filled, they will decide on the specific skills required to ensure an appropriate balance on the Board. The Trustees use their best endeavours, either through personal contact or enquiry, to recruit new trustees. In addition to the financial and legal documents for the Charity, all new Trustees are provided with the guidance available from the Charity Commission on the role of Trustees. All Trustees’ meetings are immersed in prayer. The Charity is run primarily by the Trustees, who work with a team of willing volunteers to run the events and publish the magazine. There are no paid employees. Strategic decisions are made by the Trustees, although the day to day running of events is managed by experienced individuals who, inspired by the teaching of Our Lord Jesus Christ, volunteer to assist in this way.

The Charity maintains close relations with the Catholic Church - both through the Roman Catholic Archdiocese of Birmingham, within which much of its work is carried out, and also with the Syro-Malabar Eparchy of Great Britain, since many of the participants at events are from the Syro-Malabar community. The Trustees are delighted that Archbishop Bernard Longley, Archbishop of Birmingham; Mar Joseph Srampickal, Bishop of the Syro Malabar Eparchy of Great Britain and Yoohanon Mar Theodosius, Bishop of Muvattupuzha, Syro Malankara Apostolic Visitator to Europe and Oceania, are all Patrons of the Charity.

Directors, Company Secretary and Independent Examiner

The Trustees, who are also Directors of the Charitable Company, and the Company Secretary are as on page 2. Deacon David Palmer and Fr Soji Soji Olikkal Mathew both retired as Trustees with effect from 14 March 2023. The Trustees would like to record their sincere thanks to both of them for their hard work for the Charity from its inception and for many years of service as Trustees. Harrison Beale & Owen act as Independent Examiners for the Charity.

Aims, objectives, principal activities and criteria for measuring achievement

The Charity’s principal objective is the advancement of the Catholic Faith for the benefit of the public. It does this by organising prayer meetings, conferences and similar events; producing and distributing literature and broadcasting information using modern media to enlighten others about the Catholic Faith; training individuals and groups to further the work of evangelisation; and related activities to support the promotion of Christian beliefs. The Charity runs monthly Second Saturday Conventions in Birmingham, which are attended by people of all ages from around the United Kingdom. The Charity runs Schools of Evangelisation and Retreats, in both the UK and abroad, and produces the Kingdom Revelator, a monthly magazine for teenagers. In all of the above, the aim of the Charity is to improve and enhance the Spiritual, and thus mental and physical, wellbeing of those attending worship services, talks, etc. and those receiving and reading the magazine - whether in hard copy or online.

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023 (continued)

Spiritual wellbeing is not easy to measure or monitor in this life, although it will be more apparent in the next. However, it is reasonable to take attendance at gatherings (or on-line participation) as an indicator of the public benefit derived from the services being offered and to note that the donations, which are freely made, continue to reflect broad satisfaction with the services provided by the Charity. Thus the twin measures of attendance at events and the continuing support of donors are considered reasonable indicators when assessing the ‘success’ of the Charity; these are monitored by Trustees and continue to be at encouraging levels.

Volunteers and Supporters

The Trustees would like to record their thanks to the many people who give their time free of charge to support the activities of the Charity. During the year, the Charity had the free use of property at Aston and Castle Vale. The lease at Aston ended on 30.06.2023. The accounts contain some modest running costs for these premises, but no account is taken of the value of their rentfree use as, in the opinion of the Trustees, the amount is not material.

Review of Activities, Achievements and Plans for Future Development

Due to pandemic restrictions, the Second Saturday Conventions were able to run in person only from September 2022 onwards in Bethel Convention Centre. Prior to September 2022 the events were recorded and live streamed to audiences of thousands (reaching over thirteen thousand at times). From September 2022 events have resumed at Bethel Convention Centre and attendance at over 2,000 is slowly returning to pre-pandemic levels. We are delighted that the two of our Patrons were able to attend - Bishop Mar Joseph Srampickal in September 2022, May 2023 and September 2023: and Archbishop Bernard Longley in October 2022.

Pandemic restrictions prevented the running of any Residential retreats and SOEs until August 2022. During the year, in addition to many one-day events, the Charity ran three Residential retreats in the UK for families and young couples and eight School Of Evangelisation (SOE) events for Pre-Teens, Teens and Youth. Overseas Retreats and Missions in Australia, Canada, USA and Ireland have now restarted.

Distribution of printed copies of the Kingdom Revelator ceased during the pandemic and the magazine was made available entirely on-line during the pandemic time. It has been resumed now Second Saturday in person events have been taking place and some 3,000 - 5,000 copies are currently being produced in each month and distributed free of charge to individuals and many parishes countrywide. Copies are also printed and distributed locally in Ireland, USA and Australia. As part of the development work of the Charity, the magazine is also freely available online. Kingdom Revelator magazine celebrated its 100[th] edition in September 2023, and we do believe it has an impact on the lives of the teenagers who read it, and feedback from readers, priests, teachers and catechists continues to be very encouraging. In September we printed 1500 copies of ‘prison edition’ of the magazine and distributed to various prisons in the UK.

Since incorporation, the Charity has sought to increase its activities, in line with the exhortation of Our Lord Jesus Christ, as expressed in Matthew 28:20 to "go out to the whole world and make disciples of all nations". The primary way of working towards this, and thus enriching the lives, both temporal and eternal, of as many people as possible, is to continue to publicise and run events to which all are welcomed. In this regard, a particular success is the increase in attendance by members of the travelling community at the Second Saturday Conventions. In conjunction with the Archdiocese of Birmingham, a number of initiatives are in place to assist their participation in the life of the Catholic Church.

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023 (continued)

Review of Activities, Achievements and Plans for Future Development (continued)

The Charity does not engage in ‘social investment’ as such, although in accordance with Our Lord's instruction it seeks to use money "tainted as it is" to enrich the lives of others through encouragement, and it does support the work of those who seek to evangelise and bring the joy of the Gospel to those to whom it is the Good News. The Charity's volunteers are primarily engaged in preparing for and assisting at the Second Saturday Conventions. In particular, their work is vital in running the various streams for adults, young people and children to enable them to learn more about the love of Jesus Christ and how knowing this can enrich their lives. Many volunteers spend time running other events and producing the magazine. There are many hundreds of individuals who support the work of the Charity through prayer, including Adoration of the Blessed Sacrament. It is not considered feasible to place an economic value on their work, although the value of the prayer support is considerable. The results are evident in the continued success of the work of the Charity.

Work is continuing on the development of the appropriate infrastructure for the Charity. Currently, the arrangements are working well, but as activities grow it may be necessary to consider taking on employees. No major changes in the direction of the Charity are currently planned. Fundraising is not considered a major ‘objective’ of the Charity, but encouraging donations is regarded as a practical way of assisting others to exercise their charism of charity. The donations received at events contribute to the Charity's work. During Covid restrictions online giving was successfully promoted. The Trustees and many others engage in prayer to ask the Lord to provide resources to carry out the work that He gives us to do. The Trustees believe that there is a spiritual hunger within society in the United Kingdom which only the Lord Jesus Christ can satisfy. As the need for this becomes more evident, the Charity has the long-term objective of widening the service offering to other groups and individuals. Thus, the Charity seeks to grow the emphasis on Evangelisation - in particular, through the School of Evangelisation’s events.

Public Benefit Statement

The Trustees have followed the public benefit guidance published by the Charity Commission, as required by Section 17(5) of the Charities Act 2011. They believe the work of the Charity, not just through the provision of Sacraments - the Eucharist and Reconciliation, but also through the availability of Spiritual Sharing, support networks, personal prayer and opportunities to hear the Word of God and for Eucharistic Adoration, have a major impact on the lives of individuals. This is demonstrated through numerous testimonies of healings and other divine interventions which have been reported at events in written testimony, available on the website, and in literature distributed to advertise events. It is not considered appropriate to collect numerical data on such reports, but the Trustees are grateful to God for the love He has shown to so many people.

Financial Report, Risk Management and Reserves

Donation income in the year, including gift aid tax recoverable and donated services, amounted to £205,536 (2022: £126,566). Income from charitable and other activities was £131,211 (2022: £45,973). The Charity’s expenditure was £352,197 (2022: £164,641). Overall, a deficit of £15,450 (2022: surplus of £7,898) was made during the year. Free Reserves are that part of a charity's unrestricted funds that are freely available to spend on any of the charity's purposes. The charity's Free Reserves were £89,442 at the year-end. This figure is arrived at by deducting tangible fixed assets of £151 from the Charity's total unrestricted funds of £89,593. At 30 June 2023, the Charity’s total funds amounted to £91,104 (2022: £106,554), which included restricted funds of £1,511 (2022: £nil).

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023 (continued)

Financial Report, Risk Management and Reserves (continued)

Although upfront costs are met by the Charity, any shortfall in the cost of conventions and retreats organised by the Charity are covered by donations received. The Trustees’ Reserves policy is therefore to hold about £50,000, so that they can meet these up-front costs and produce the Kingdom Revelator for a year. As the Charity’s Reserves were over £50,000 at the year-end, the Trustees were satisfied with the Charity’s financial position.

The Trustees have assessed the major risks to which the Charity is exposed and have satisfied themselves that systems have been established, or that other appropriate measures have been taken, to mitigate those risks, insofar as is reasonably practicable, but it is recognised that systems cannot give absolute assurance that risks have been eliminated. Procedures are in place to monitor risks associated with handling cash, health and safety matters, safeguarding and ongoing financial viability. The Trustees continue to keep the Charity’s activities under review, including consideration of any major risks that might be present from time to time.

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the Charity and of the incoming resources of, and resources expended by, the Charity for that year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps to prevent and detect fraud and other irregularities. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

By Order of the Board

Paul Sebastian - Trustee

5 December 2023

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ANOINTING FIRE CATHOLIC MINISTRIES, UK (AFCM, UK) (‘THE COMPANY’)

I report to the Charity’s Trustees on my examination of the accounts of the Company for the year to 30 June 2023 which are set out on pages 8 to 17.

Responsibilities and basis of report

As the Charity’s Trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination, I have followed the Directions given by the Charity Commission in section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

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.

Greg Olner MPhil BA(Hons) ACA Harrison, Beale and Owen Limited Highdown House, 11 Highdown Road Leamington Spa, Warwickshire CV31 1XT

5 December 2023

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Anointing Fire Catholic Ministries, UK (AFCM, UK)

Report and Accounts for the Year ended 30 June 2023

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account) FOR THE YEAR ENDED 30 JUNE 2023

Notes
INCOME FROM:
Donations and legacies
Charitable activities
15
TOTAL
EXPENDITURE ON:
Charitable activities
3, 15
Other
5
TOTAL
NET
INCOME/(EXPENDITURE)
RECONCILIATION OF
FUNDS:
TOTAL FUNDS BROUGHT
FORWARD
TOTAL FUNDS CARRIED
FORWARD		 Unrestricted
Funds
2023

£
196,372
131,210
327,582
342,023
2,520
344,543
(16,961)
106,554
89,593		 Restricted
Funds
2023
£
9,164
1
9,165
7,654
-
7,654
1,511
-
1,511		 Total
Funds
2023
£
205,536
131,211
336,747
349,677
2,520
352,197
(15,450)
106,554
91,104		 Total
Funds
2022
£
126,566
45,973
172,539
162,121
2,520
164,641
7,898
98,656
106,554

All of the above relate to the continuing activities of the charitable company. All gains and losses recognised in the year are included in the Statement of Financial Activities. The net income for the year for Companies Act 2016 purposes comprises the net movement in funds for the year, which was an outflow of £15,450 (2022: inflow of £7,898).

The notes form part of these financial statements

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

BALANCE SHEET AS AT 30 JUNE 2023

Notes
FIXED ASSETS:
Tangible assets
6
CURRENT ASSETS:
Stock
7
Debtors
8
Cash at bank
CREDITORS: Amounts falling due
within one year
9
NET CURRENT ASSETS
NET ASSETS
FUNDS:
Unrestricted funds
Restricted funds
TOTAL FUNDS		 £
24,039
15,375
76,639
116,053
(25,100)		 2023
£
151
90,953
£91,104
89,593
1,511
£91,104		 2022
£
1,051
24,742
5,682
83,431
113,855
(8,352)
105,503
£106,554
106,554
-
£106,554

The Company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 30 June 2023. The members have not required the Company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its income and expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102, effective January 2019).

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2023 and were signed on its behalf by:

Paul Sebastian - Trustee

The notes form part of these financial statements

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2023

CASH FLOWS FROM OPERATING ACTIVITIES:
Net movement in funds
Adjustment for Depreciation
Movements in Working Capital:
Decrease/(Increase) in Stock
(Increase)/Decrease in Debtors
Increase/(Decrease) in Creditors
TOTAL CASH FLOWS FROM OPERATING ACTIVITIES
Cash flow from investing activities
Purchase of tangible fixed assets
Change in cash flow in year
CASH AT START OF THE YEAR
CASH AT END OF THE YEAR		 2023
£
(15,450)
900
703
(9,693)
16,748
(6,792)
-
(6,792)
83,431
76,639		 2022
£
7,898
2,135
(4,717)
6,723
5,772
17,811
-
17,811
65,620
83,431

The notes form part of these financial statements

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Anointing Fire Catholic Ministries, UK (AFCM, UK)

Report and Accounts for the Year ended 30 June 2023

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

1. ACCOUNTING POLICIES

Basis of preparation of the accounts

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 (Charities SORP (FRS 102)) effective 1 January 2019, applicable UK Accounting Standards, the Charities Act 2011 and the special provisions of Part 15 of the Companies Act 2006 relating to small companies. The Charity meets the definition of a public entity as set out in FRS 102.

The presentation currency of the financial statements is the Pound Sterling (£).

The charitable company is incorporated in England and Wales; the address of its registered office is 27 Florence Road, Coventry CV3 2AL.

Income

Voluntary income is included in incoming resources at its fair value when receivable. Gifts in kind and assets donated to the Charity are recognised as incoming resources when receivable, at the value to the charity. Income from sales is recorded when the goods are despatched. Income from charitable activities is recognised when the event is held.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation and impairment. Assets costing less than £500 are not capitalised. Depreciation is provided on all tangible fixed assets at rates calculated to write off each asset over its expected useful life, as follows:

Equipment: 25% straight line

Expenditure

Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any value added tax which cannot be recovered.

Charitable activities are those costs associated with delivering activities and services.

Other costs are those costs associated with meeting the constitutional and statutory requirements of the Charity, including the independent examiner’s fees and costs associated with the strategic management of the Charity.

Fund accounting

General funds are available for any purpose of the Charity.

Restricted funds are funds that can only be used for particular purposes by the Charity, as specified by the donor.

Stock

Stock for resale is stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items. Stocks of Bibles to be given to prisoners are stated at cost.

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (continued)

1. ACCOUNTING POLICIES (continued)

Measurement of financial instruments

The company has elected to apply the provisions of Section 11 ‘Accounting for financial assets and financial liabilities’ of Charities SORP (FRS 102) to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets, which include debtors, are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

2. GRANT, LARGE DONATIONS AND DONATED SERVICES

During the year and the prior year, the Charity received no major grants. Donations are primarily received from individuals and usually no single donation exceeds £5,000. No recognition is made of the considerable financial value of the time contributed by volunteers who assist in the work of the charity.

3. CHARITABLE ACTIVITIES

Costs of Second Saturday Conventions
Costs of Retreats, Pilgrimages and Schools of Evangelisation
Magazine costs
Costs of bibles, books and CDs for resale or donation
Donations made*
Evangelisation support
General costs
Depreciation
Total charitable expenditure		 2023
£
177,218
126,383
16,509
19,321
8,684
250
412
900
349,677		 2022
£
84,796
38,557
11,889
22,225
1,770
498
251
2,135
162,121

** Within expenditure for the year are restricted donations made of £7,484 (2022: £nil) paid from funds received for restricted purposes. See note 10.

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (continued)

4. EMPLOYEES, STAFF COSTS AND TRUSTEES

The Charity currently has no employees. Some individuals are paid to assist with specific events, most notably the Second Saturday Conventions; no-one received more than £8,000 in total in the year. The Trustees do not receive any remuneration from the Charity. During the year a total of £7,703 (2022: £5,597) was paid to one Trustee, Fr Shyju Chacko as reimbursement of travel, communications and other expenses incurred in the running of Second Saturday Conventions and other events.

5. OTHER COSTS
Independent examination costs		 2023
£
2,520		 2022
£
2,520

No other costs were incurred in respect of governance and no costs were incurred in respect of fundraising activities.

6. FIXED ASSETS

Cost
At 1 July 2022
Additions
At 30 June 2023
Depreciation
At 1 July 2022
Charge for the year
At 30 June 2023
Net Book Value
As at 30 June 2023
As at 30 June 2022
7. STOCKS
Bibles, books and CDs





2023
£

24,039		 £
31,306
-
31,306

30,255

900
31,155

£151

£1,051
2022
£
24,742

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (continued)

8. DEBTORS
Gift aid tax recoverable
Prepayments and accrued income
9. CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
Accruals and deferred income		 2023
£
8,997
6,378
15,375
2023
£
25,100		 2022
£
3,368
2,314
5,682
2022
£
8,352

Deferred income consists of monies received in advance for attendance at events to be run in the following accounting period. These monies are released when the events are run. As at 30 June 2023, the amount deferred was £14,674 (2022: £4,678).

10. STATEMENT OF FUNDS

Restricted Fund - Bibles for Prisons
Restricted Fund – Marriage Support
Restricted Fund – BP House Project
Restricted Fund – BPAC
Total Restricted Funds
Unrestricted Funds
Total Funds		 At 1
July 2022
£
-
-
-
-
-
106,554
106,554		 Income
Expenditure
£
£
170
170
7,195
5,795
1,680
1,569
120
120
9,165
7,654
327,582
344,543
336,747
352,197		 At 30
June 2023
£
-
1,400
111
-
1,511
89,593
91,104

Bibles for Prisons arises from donations received to supply Bibles free of charge as part of the Prison Ministry.

Marriage Support arises from donations received to support marriages in Sehion Ministries in Attappady, Kerala, India.

BP House Project arises from donations received to support building houses for the homeless.

BPAC arises from donations received to support those in need in the Diocese of Adilabad, India.

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (continued)

11. ANALYSIS OF CHARITY NET ASSETS BETWEEN FUNDS

At the year-end, all the Charity’s net assets related to unrestricted funds, save for £1,151 (2022: £nil) restricted funds represented by cash at bank.

12. TAXATION

Anointing Fire Catholic Ministries, UK is a registered charity and therefore is not liable to taxation on income or gains derived from its charitable activities.

13. LIABILITY OF MEMBERS

The Charity is constituted as a company limited by guarantee and has no share capital. The members’ liability is limited to £10 each.

14. RELATED PARTY TRANSACTIONS

In 2020, the Trustees signed a five-year lease on a property for an annual rent of £1. This property is owned by four of the Trustees: Mr P Sebastian, Mr A Thomas, Mr J John and Dr S Sebastian. The property is used for charitable purposes, as a base for evangelisation. The charity contributes towards the running costs of the property. In the year, a total of £1,159 (which includes a refund of £1,000 from the energy company for an overcharge in the previous year) (2022: £3,488) was expended by the charity on utilities and other costs associated with this property.

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Anointing Fire Catholic Ministries, UK (AFCM, UK) Report and Accounts for the Year ended 30 June 2023

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (continued)

15. ANALYSIS OF CHARITABLE INCOME AND EXPENDITURE

Set out below are the main Charity Activities and their Income and Expenditure:

Second Saturday Conventions
Attendance fees (no charge)
Costs of Second Saturday Conventions
General costs (allocated 100% as primarily related to this
activity)
Depreciation (allocated 100% as assets related to this activity)
Net cost included in the Statement of Financial Affairs
Retreats, Pilgrimages and Schools of Evangelisation
Attendance fees
Costs, including evangelisation support
Net cost included in the Statement of Financial Affairs
Magazine
Income (provided free)
Costs
Net cost included in the Statement of Financial Affairs
Income from sales of bibles, books and CDs
Income
Costs (including costs of donated bibles)
Net cost included in the Statement of Financial Affairs
Donations
Made by the Charity		 2023
£
-
(177,218)
(412)
(900)
(178,530)
103,186
(126,633)
(23,447)
-
(16,509)
(16,509)
28,025
(19,321)
8,704
(8,684)		 2022
£
-
(84,796)
(251)
(2,135)
(87,812)
23,347
(39,055)
(15,708)
-
(11,889)
(11,889)
22,626
(22,225)
401
(1,770)

*Generous donations are received at the Second Saturday Conventions and other events and these are used to fund the activities of the Charity.

16

Anointing Fire Catholic Ministries, UK (AFCM, UK)

Report and Accounts for the Year ended 30 June 2023

16. STATEMENT OF FINANCIAL ACTIVITIES – 2022 COMPARATIVES

Notes
INCOME FROM:
Donations and legacies
Charitable activities
15
TOTAL
EXPENDITURE ON:
Charitable activities
3, 15
Other
5
TOTAL
NET
INCOME/(EXPENDITURE)
RECONCILIATION OF
FUNDS:
TOTAL FUNDS BROUGHT
FORWARD
TOTAL FUNDS CARRIED
FORWARD		 Unrestricted
Funds
2022

£
126,376
45,973
172,349
161,097
2,520
163,617
8,732
97,822
106,554		 Restricted
Funds
2022
£
190
-
190
1,024
-
1,024
(834)
834
-		 Total
Funds
2022
£
126,566
45,973
172,539
162,121
2,520
164,641
7,898
98,656
106,554		 Total
Funds
2021
£
131,669
8,100
139,769
108,525
2,520
111,045
28,724
69,932
98,656

All of the above relate to the continuing activities of the charitable company. All gains and losses recognised in the year are included in the Statement of Financial Activities. The net income for the year for Companies Act 2016 purposes comprises the net movement in funds for the year, which was an inflow of £7,898 (2021: inflow of £28,724).

17. STATEMENT OF FUNDS – 2022 COMPARATIVES


Restricted Fund - Bibles for Prisons
Unrestricted Funds
Total Funds		 At 1
July 2021
£
834
97,822
98,656		 Income
Expenditure
£
£
190
1,024
172,349
163,617
172,539
164,641		 At 30
June 2022
£
-
106,554
106,554

The Restricted Fund arises from donations received to supply Bibles free of charge as part of the Prison Ministry. Due to Covid-19 restrictions, visiting and distributing Bibles to those in prisons was suspended for a time. At 30 June 2022, the Restricted Fund had been used to purchase Bibles and therefore represented the cost of Bibles purchased for prisoners, which have now largely been distributed.

17