**HIS INFLUENCE CHURCH**
**COMPANY NUMBER: 12205795 CHARITY NUMBER: 1155096**
## **HIS INFLUENCE CHURCH**
REPORT AND FINANCIAL STATEMENTS FOR
YEAR ENDED 30TH SEPTEMBER 2023
J & T _LEXINGTON SERVICES LIMITED 8 HOLME CLOSE, REDHILL GRANGE WELLINGBOROUGH NN9 5YF_
**HIS INFLUENCE CHURCH**
||**Page**|
|---|---|
|**CONTENTS**|**2**|
|**Charity information**|**3**|
|**Directors’ Report**|**4**|
|**Independent Examiner’s report**|**5**|
|**Income and Expenditure Account**|**6**|
|**Balance Sheet**|**7**|
|**Notes to the Accounts**|**8 – 10**|
2
**HIS INFLUENCE CHURCH**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**COMPANY NUMBER: 12205795**
**CHARITY NUMBER: 1155096**
## **Registered office:**
1 DAGMAR ROAD CHATHAM ME4 5HA
## **Trustees:**
Oladipo Apanisile Adeola John Owagbayegun Opeyemi Olusegun AKANDE Olaide Apanisile
## **Accountants**
J & T Lexington Services Limited 8 Holme Close Redhill Grange Wellingborough NN9 5YF
3
**HIS INFLUENCE CHURCH**
## **Trustees’ Report**
The Trustees have pleasure in submitting their report, and accounts for the year ended 30[th] September 2023. The financial statements have been prepared in accordance with the accounting policies set out on page 8, and comply with the statement of recommended practice.
## **Governing document, objective of the charity, principal activity.**
The charity is governed under a Constitution adopted on15th June 2013 and amended on 10[th] March 2023.
The objectives of the charity as set out in the Constitution are:
**1.** The advancement of Christian faith.
The ministry is involved in Christian outreach programmes designed to increase Christian awareness and spread the gospel of our Lord Jesus Christ.
## **Review of the financial position**
The charity made a surplus for the year amounting to £16,325. (2022: Surplus of 1,455)
## **Approval**
The report was approved by the board of directors on …………… 2024 and signed on their behalf by:
__________________________ Oladipo APANISILE
4
**HIS INFLUENCE CHURCH**
Independent Examiner’s Report To the Trustees
## HIS INFLUENCE CHURCH
I report on the accounts of the church for the year ended 30[th] September 2023 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.
## **Respective responsibilities of trustees and examiner**
The trustees of the charity are responsible for the preparation of the accounts. The charity’s trustee consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act), and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
- 1) Examine the accounts under section 145 of the 2011 Act.
- 2) Follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act) and
- 3) 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 Commissioners. An examination includes a review of the accounting records kept by the church 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 I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met reasonable requirements to ensure that:
- proper accounting records are kept (in accordance with section 41 of the Act)
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act: or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Joseph Kinuthia CPA, DMS, MBA J & T Lexington Services Ltd 8 Holme Close, Redhill Grange Wellingborough NN9 5YF
5
**HIS INFLUENCE CHURCH**
## **Statement of financial activities for the year ended 30[th] September 2023 Incorporating the Income and Expenditure Account**
|**Note**
**Incoming Resources**
Incoming resources from generated funds
Tithes & offerings
**2**
Interest
**Total Incoming Resources**
**Resources expended**
**Charitable activities**
Rent
Church expenses
Media
Conferences&Refreshments
Bank charges
Gifts & Donations
Insurance
Travel & subsistence
Evangelism/Mission
Telephone & postage
Advertising
Printing & Stationery
Depreciation
Professional fees
**Total resources expended**
Hmrc corporation tax
Governance cost
Net incoming/ (outgoing) resources
**Balance carried forward at 30th**
**September 2023**|**2023**
£
41,515
95
**41,610**
3,845
2,042
693
2,579
28
2,449
119
2,026
7,977
-
-
1,756
715
641
**24,870**
-
415
**25,285**
**16,325**
**16,325**|**2022**
£|
|---|---|---|
|||18,186
1|
|||**18,187**|
|||7,982
413
962
993
13
2,886
125
388
-
79
361
969
675
295|
|||**16,141**
341
250|
|||**16,732**
**1,455**|
|||**1,455**|
6
**HIS INFLUENCE CHURCH**
## **Balance Sheet as at 30[th] September 2023**
|**Fixed assets**
Tangible fixed assets
**3**
**Current assets**
Cash at bank and in hand
**Creditors-amounts falling due within one year**
**4**
**Net current assets/(liabilities)**
**Net assets**
Represented by:
**Funds of the charity**
Reserves
Net incoming resources
**Total funds**|**2023**
£
5,240
16,503
21,743
(914)
**20,829**
4,504
16,325
**20,829**|**2022**
£|
|---|---|---|
|||4,953
400|
|||5,353
(849)|
|||**4,504**|
|||3,049
1,455|
|||**4,504**|
The financial statements were approved by the Trustees on ……………2024 and signed on their behalf by:
Oladipo APANISILE **…………………………….**
## **Trustee**
7
**HIS INFLUENCE CHURCH**
## **Notes to the financial statements for the year ended 30[th] September 2023**
## **1. Accounting policies**
## **a) Accounting basis**
These accounts have been prepared on the receipts and payments basis under section 42(3) of the Charities Act 1993 and the Statement of Recommended Practice on Accounting by Charities published in March 2008. The adoption of the revised SORP has resulted in reclassification of some items.
## **b) Incoming resources**
## **i) Voluntary income**
Voluntary income is received by way of Tithes offerings, donations and gifts and is included in full in the Statement of Financial Activities when receivable.
## **c) Resources expended**
All expenditure is accounted for on an accruals basis.
## **d) Restricted and unrestricted funds**
Income received for restricted purposes is included in a separate restricted fund against which appropriate expenditure is allocated. Restricted funds are those funds which represent grants and donations for a specific purpose. Upon full performance of the purpose of the grant, any surplus is then retrievable by the donor. Income generated for the objects of the charity without further specified purpose is allocated to unrestricted funds. Accumulated surpluses may be retained by the church and are expendable at the discretion of the trustees in furtherance of the church’s objects. There were no restricted funds during the year.
8
**HIS INFLUENCE CHURCH**
Notes to the financial statements for the year ended 30[th] September 2023
## **1. Accounting policies (continued)**
## **e) Designated funds**
Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of such funds is at the trustees’ discretion. There were no designated funds during the year.
## **g) Irrecoverable VAT**
The church is unable to recover VAT since it does not make taxable supplies. The cost of irrecoverable VAT is not separately analysed in the financial statements.
## **h) Cash Flow**
The church has taken advantage of the exemptions in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement on the grounds that it is a small church.
## **2. Incoming resources from generated funds**
|Tithes and offerings|**Unrestricted**
**£**
41,515
41,515|**Restricted**
**£**
-
-|**Total**
**funds 2023**
**£**|
|---|---|---|---|
||||41,515|
||||41,515|
9
**HIS INFLUENCE CHURCH**
## **3. Tangible fixed assets**
|**Cost**
At 1st October 2022
Additions
At 30th September 2023
**Depreciation**
At 1st October 2022
Charge
At 30th September 2023
**Net book value 2023**
**Net book value 2022**|||**Church**
**equipment**
**£**
5,808
1,002
6,810
855
715
1,570
**5,240**
**4,953**|**Total**
**£**|
|---|---|---|---|---|
|||||5,808
1,002|
|||||6,810|
|||||855
715|
|||||1,570|
|||||**5,240**
**4,953**|
## **4. Creditors**
|HMRC – CT 2021
– CT 2022
Accountancy fees|**2023**
**£**
158
341
415
914|**2022**
**£**|
|---|---|---|
|||258
341
250|
|||849|
10