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← The Mountain Of The Lord's House

2023-09-30-accounts

The Mountain of the Lord’s House Trustees Annual Report

The Mountain of the Lord’s House

(MOLH)

(A Charitable Company)

Charity No.: 1155454

Company number: 08233134

Trustees' Report and Unaudited Accounts

30 September 2023

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The Mountain of the Lord’s House Trustees Annual Report

The Mountain of the Lord’s House (MOLH)

Contents

Pages
Trustees' Annual Report 4 to 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Accounts 14 to 19

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The Mountain of the Lord’s House Trustees Annual Report

The Mountain of the Lord’s House

Trustees Annual Report

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 September 2023.

REFERENCE AND ADMINISTRATIVE DETAILS Company No.08233134 Charity No. 1080698 Principal Office 27 Essington Walk Denton Manchester M34 6NU

Registered Office

27 Essington Walk Denton Manchester M34 6NU

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year: Benoit Amegee Nora Living Silvia Xavier

Key Management Personnel

Pst Irene Ngoh Amegee

Accountants

RAK ACCOUNTING SOLUTIONS LIMITED 11 Louvaine Close Abbey Hey Manchester M16 8SJ

Bankers

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The Mountain of the Lord’s House Trustees Annual Report

OBJECTIVES AND ACTIVITIES

The Charity's objects (the Objects) are:

1. To advance education for the benefit of public by means of, but not exclusively, the provision or the assistance in the provision of educational activities and facilities, such as schools, libraries, and training centres.

2. To advance the Christian religion for public benefit by means of, but not exclusively, provision of a place of worship and retreat, missionary and outreach, counselling, chaplaincy in prisons, hospitals and universities, encouragement and support for pastoral work and other such means thought fit by the Directors from time to time.

3. To relieve financial hardship, distress and suffering among poor people, and other people in need, by any means thought fit by the Directors from time to time.

Powers

  1. In addition to any other powers it may have, the Charity has the following powers in order to further the Objects:

  2. i) to raise funds.

  3. ii) to buy, take on lease or in exchange, hire or otherwise acquire any property or assets or land and to maintain and equip them for use.

  4. iii) to sell, lease or otherwise dispose of all or any part of the property or assets belonging to the Charity.

  5. iv) to setup trading subsidiaries or carry out any such trading activities that is allowable under law.

  6. v) to borrow money and to charge the whole or any part of the property belonging to the Charity as security for repayment of the money borrowed.

  7. vi) to co-operate with charities, voluntary bodies, individuals, corporations, and statutory authorities and to exchange information and advice with them.

  8. vii) to establish or support any trusts, associations or institutions formed for any of the purposes included in the Objects.

viii) to acquire, merge with or to enter into any partnership or joint venture

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The Mountain of the Lord’s House Trustees Annual Report

xiii) to pay out of the funds of the Charity the costs of forming and registering the Charity.

xiv) to appoint advisors or patrons as the Directors think fit.

xv) to do any or all such other lawful things as are necessary for the achievement of the Objects. Application of Income

ACHIEVEMENTS AND PERFORMANCE

The aims and objectives as stated above are the basis for our charitable status. The trustees and elders therefore have a role to keep the activities of the charity within its designated purpose.

We have a dual function as a charity. It is to see to the spiritual need of those in the church community and secondly, to support the communities at large as the need arises. And the leaders of the MOLH have a duty to ensure both functions are being carried out.

Besides providing a place of worship, we continue to work with vulnerable people in the community of all ages and cultures, to empower them and give them a purposeful life.

We have seen an increased demand for our services since following the end of the COVID 19 lockdown. We extended the range of our services as demand increased, to include:

  1. A community Food Bank – we now run a foodbank in our community centre where we continue to see increase in the number of people in need of support. We were able to supply not only food but also other basic necessities like toiletries, baby food and nappies and household cleaning items.

  2. Providing energy support to marginalized families.

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The Mountain of the Lord’s House Trustees Annual Report

  1. Coffee Morning – Our coffee morning is now once a week, where members of the community are able to socialise over a cup of coffee. This has helped to minimise isolation, social exclusion, and mental health issues.

  2. Youth Activities Galore – Young people had the opportunity to socialise in a safe environment and keep active.

  3. We continue to hold meetings online twice a week aimed at building the people’s faith and giving hope.

  4. Community Space – Other organisations have continued to run activities in the community centre for the benefit of the people in the communities.

  5. We were unable to run our soup kitchen as planned because the demand for it was quite low.

Ensuring our work delivers our aims.

We review our aims, objectives and activities on an ongoing basis, and an end of year review. The end of year review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help.

The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

In the coming year we will continue to engage more with the community and provide support towards combating isolation and loneliness, relief financial hardship, distress and suffering among poor people and other people in need.

To support the community during this time of energy crisis we will continue to provide support with energy cost as we secure the funding for it.

The strategies we used to meet our objectives included:

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The Mountain of the Lord’s House Trustees Annual Report

The charity has been involved in serving its local community in various ways and these include the use of Christian gospel through preaching, teaching, and leading by example to help with the development of members of the local communities. The charity has mentored a number of ex-offenders and young people particularly from Black minority ethnic groups to help improve their moral values and to be good members of the community.

FINANCIAL REVIEW

A total sum of £31,331, has been generated as unrestricted income through the efforts of the Trustees and spiritual leadership of the church and HMRC gift aid claims received from was £2,981. The significant level in income in previous financial year prompted the Trustees to review the activities for generating income. It is expected that the financial position will improve over the subsequent years. Also, the Trustee use strict budgetary control and prudent ways of disbursing finance. Trustees further aim to build up sufficient reserves to cover one year's expenditure. However, the Trustees envisage that it will take a number of years to achieve this objective effectively.

PLANS FOR FUTURE PERIODS

The Trustees intend to continue organising conferences and seminars, to promote the Christian Faith, Singles Retreat, Married Couples' Dinner, and Regular Leadership Training. The Trustee will continue to develop and further the charities’ engagement with other local organisations and maintain good working relationship with key stakeholders in the community including the Local Authority and Statutory agencies. Discussions are ongoing for the development of community projects. The trustees will continue to explore offering

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The Mountain of the Lord’s House Trustees Annual Report

welfare support to individuals in the community and the church auditorium will remain available to community groups and organisations for meetings, conferences, and training sessions.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Mountain of the Lord’s House is a registered charity and a company limited by guarantee incorporated 28 September 2012. The charity is governed by the Trust Deeds which states that the appointment of new Trustees is at the discretion of the spiritual leadership of the church. During the year, the aims and objectives as stated above are the basis for our charitable status. The trustees and elders therefore have a role to keep the activities of the charity within its designated purpose.

We have a dual function as a charity. It is to see to the spiritual need of those in the church community and secondly, to support the communities at large as the need arises. And the leaders of the MOLH have a duty to ensure both functions are being carried out.

Besides providing a place of worship, we continue to work with vulnerable people in the community of all ages and cultures, to empower them and give them a purposeful life.

We have seen an increased demand for our services since following the end of the COVID 19 lockdown. We extended the range of our services as demand increased, to include:

  1. A community Food Bank – we now run a foodbank in our community centre where we continue to see increase in the number of people in need of support. We were able to supply not only food but also other basic necessities like toiletries, baby food and nappies and household cleaning items.

  2. Providing energy support to marginalized families.

  3. Coffee Morning – Our coffee morning is now once a week, where members of the community are able to socialise over a cup of coffee. This has helped to minimise isolation, social exclusion, and mental health issues.

  4. Youth Activities Galore – Young people had the opportunity to socialise in a safe environment and keep active.

  5. We continue to hold meetings online twice a week aimed at building the people’s faith and giving hope.

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The Mountain of the Lord’s House Trustees Annual Report

  1. Community Space – Other organisations have continued to run activities in the community centre for the benefit of the people in the communities.

  2. We were unable to run our soup kitchen as planned because the demand for it was quite low.

Ensuring our work delivers our aims.

We review our aims, objectives and activities on an ongoing basis, and an end of year review. The end of year review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help.

The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

In the coming year we will continue to engage more with the community and provide support towards combating isolation and loneliness, relief financial hardship, distress and suffering among poor people and other people in need.

To support the community during this time of energy crisis we will continue to provide support with energy cost as we secure the funding for it.

The strategies we used to meet our objectives included:

was Chief Executive Officer and Spiritual Oversight of the charity The charity laws of UK require the Trustees to prepare financial statements for each fiscal year which give a true and fair view of the state of affairs of the charitable.

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The Mountain of the Lord’s House Trustees Annual Report

company and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the Trustees are required to:

  1. select suitable accounting policies and then apply them consistently.

  2. 2.observe the methods and principles in the Charities SORP.

  3. make judgements and estimates that are reasonable and prudent.

  4. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements

  5. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company 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

statutory requirements. 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.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small company’s regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board.

Benoit Amegee Trustee 28 July 2024

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The Mountain of the Lord’s House Trustees Annual Report

Independent Examiner's Report to the trustees of The Mountain of the Lord’s House

I report to the charity trustees on my examination of the accounts of The Mountain of the Lord’s House for the year ended 30 September 2023 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, and the related notes.

Responsibilities and basis of report

As the trustees of the charity (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.

Having satisfied myself that the accounts of the charity 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 under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

examination t which attention should be drawn in this report in order to enable a proper

understanding of the accounts to be reached.

NII OTU QUAYE

11 Louvaine Close

Manchester

M16 8SJ

24 March 2024

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The Mountain of the Lord’s House Trustees Annual Report

The Mountain of the Lord’s House Statement of Financial Activities

Notes
Income and
Endowments from:
Donations
3
Gift Aid
4
Grants
5
Total
Expenditure on:
Charitable Activities
6
Others
7
Total
Net Gain on Investment
Net
Income/(Expenditure)
Other gains and losses
Net movement in funds
Reconciliation of funds
Total funds brought
forward
Total funds carried
forward		 Unrestricted Funds
2023
Total Fund
2023
Total Funds
2022
£
£
£
16,327
16,327
11,346
2,981
2,981
2,384
15,004
15,004
21,380
34,312
34,312
35,110
38,341
38,341
27,121
2,670
2,670
3,135
41,011
41,011
30,356
0
0
0
(6,699)
(6,699)
4,854
0
0
0
(6,699)
(6,699)
4,854
17,228
17,228
12,374
10,529
10,259
17,228

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The Mountain of the Lord’s House Trustees Annual Report

Balance Sheet at 30
September 2023
Notes
Current Assets
Debt
8
Cash at bank and in hand
Net Assets
Profit and Loss Account
Brought forward
9
Others
9
Total Funds		 Unrestricted
Funds 2023
Total Fund
2023
Total Funds
2022
£
£
£
10,529
10,529
17,228
10,529
10,529
17,228
(6,699)
(6,699)
4,854
17,228
17,228
12,374
10,529
10,529
17,228

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 September 2023 the company was entitled to exemption under section 477 of the

Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 28 July 2024

And signed on its behalf by:

Benoit Amegee Trustee 28[th] September 2024

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The Mountain of the Lord’s House Trustees Annual Report

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts.

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting.

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the

general objects of the charity.

Designated funds: These are unrestricted funds earmarked by the trustees for particular purposes.

Revaluation funds: These are unrestricted funds which include a revaluation reserve

representing the restatement of investment assets at their market values.

Restricted funds: These are available for use subject to restrictions imposed by the donor or through.

terms of an appeal.

Income

Recognition of income: Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of

the income can be measured with sufficient reliability.

Income with related expenditure: Where income has related expenditure the income and related expenditure is reported gross in the SoFA.

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The Mountain of the Lord’s House Trustees Annual Report

Donations and legacies: Voluntary income received by way of grants, donations and gifts is included in the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Tax reclaims on donations and gifts.

Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.

Donated services and facilities: These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable, and material.

Volunteers help the value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable.

Gains/(losses) on revaluation of fixed assets

This includes any gain or loss resulting from revaluing investments to market value at the end of the year.

Gains/(losses) on investment assets:

This includes any gain or loss on the sale of investments.

Expenditure

Recognition of expenditure

Expenditure is recognised on an accrual’s basis. Expenditure includes any VAT which. cannot be fully recovered and is reported as part of the expenditure to which it relates. Expenditure on raising funds.

These comprise the costs associated with attracting voluntary income, fundraising, trading costs and investment management costs.

Expenditure on charitable activities

These comprise the costs incurred by the Charity in the delivery of its activities and

services in the furtherance of its objects, including the making of grants and governance

costs.

Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for

grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees,

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The Mountain of the Lord’s House Trustees Annual Report

costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade

discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents:

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development:

Expenditure on research and development is written off in the year in which it is incurred.

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The Mountain of the Lord’s House Trustees Annual Report

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the

charity is translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are considered in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of

ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease

payments. The

corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.

Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a

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The Mountain of the Lord’s House Trustees Annual Report

pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities, and services

All donated goods, facilities and services received are recognised within incoming resources and

expenditure at an estimate of the value to the charity.

Notes to the Accounts

2 Company status

The establishment is a charity and consequently does not have share capital.

3. Income from donations

and legacies

Donations
4. Other Income
HMRC GIFT AID
CLAIM
OTHERS
5. Expenditure on charitable
activities
7. Other
expenditure		 Unrestricted
Total 2023
Total 2022
£
£
£
16,327
16,327
11,346
16,327
16,237
11,346
Unrestricted
Total 2023
Total 2022
2,981
2,981
2,384
15,004
15,004
21,380
17,986 17,586
23,764
Unrestricted
Total 2023
Total 2022
38,341
38,341
27,121
Unrestricted
Total 2023
Total 2022
2,670
2,670
3,135

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The Mountain of the Lord’s House Trustees Annual Report

Total 2023 Total 2022
8. Staff Cost 8,443 1,572
No employee received emoluments in excess of £60,000.
9. Debtors Total 2023 Total 2022
Lease Deposit
At At
31
10 Movement in 1November Incoming Resources September
funds 2022 Resources Expended 2023
Unrestricted
Funds 17,227 34,312 41,011 10,529

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