Company registration number: 08661884 Charity registration number: 1156303
## Glorious Revival Centre Ltd
(A company limited by share capital)
Annual Report and Financial Statements
for the Year Ended 31 March 2023
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 3|
|Statement of Trustees' Responsibilities|4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 to 14|
## **Reference and Administrative Details**
**Trustees** Mr A O Leduwe Mrs C M Castens Mr G O Alagbe **Secretary** Mr O Ogundele **Charity Registration Number** 1156303 **Company Registration Number** 08661884 **Registered Office** 155 Daniels Welch Coffee Hall Milton Keynes MK6 5DL **Independent Examiner** KRW Accountants Ltd The Mill Pury Hill Business Park Alderton Road Towcester NN12 7LS
Page 1
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2023.
## **Structure, Governance and Management**
Glorious Revival Centre Ltd (GRCL) was incorporated on 23 August 2013 as a limited company and registered as a charity (number 1156303) on 21 March 2014.
The charity is controlled by its governing document, a deed of trust and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The company was created under a Memorandum of Association, which established the objects and powers of the Charitable Company and is governed under its Articles of Association. Under those Articles the Board of Trustees, as per page 2, are elected at the AGM to serve a period of 3 years, subject to ratification at each AGM.
## **Objectives**
The objectives of the charity contained in the company’s memorandum of association are:
To advance the Christian faith for the benefit of the public through the holding of prayer meetings, lectures (public celebration of religious festivals) producing and/or distributing literature to enlighten others about the Christian faith.
The prevention or relief of poverty by providing grants, items and services to individuals in need and/ or charities, or other organisations working to prevent or relieve poverty.
The relief of financial need and suffering among victims of natural or other kinds of disaster in the form of money (or other means deemed suitable) for persons, bodies, organisation and/ or countries affected.
## **Achievements and Performance**
GRCL is committed to enabling as many people as possible to worship at our church and to become part of the community at Bradville Mathiesen Centre. Our services and worship put faith into practice through prayers and scripture, music and bible study.
When planning our activities for the year, the Elders and the GRCL members have considered the commission’s guidance on public benefit and also the specific guidance on charities for the advancement of the Christian faith. In particular, we try to enable ordinary people to live out their faith as part of their community through:
Regular worship and prayer; leaning about the Gospel; and developing knowledge and trust in Jesus through sermons, small group meetings and distribution of Christian pamphlets and materials.
Provision of pastoral care for people living in the community including visiting the sick and bereaved, Missionary and out outreach work to individuals, groups including parents & toddlers and special needs groups.
The relief of financial difficulties and suffering for person, bodies, organisation and/or countries affected.
GRCL are keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling.
Other achievements in the year where we have furthered our objectives included;
Supporting the community by helping feed members of it by either food parcels or soup kitchens run by church members.
Page 2
## **Trustees' Report**
Bible studies on Friday evening
The Sharing at Christmas programme, which involved GRCL bringing into the church on Christmas Day the lonely, homeless and those sleeping rough to enjoy fun activities and a meal.
Supporting a charity called GIHOK in their work in Ghana with children who need prosthetic legs so that they can have a future in life.
## **Plans for Future Periods**
It is our hope and desire to carry out some new roles next year as listed below:
To develop the Master’s outreach program where we go out into the community to help people.
To roll out the Well program where the Church community pray for people who are sick or have medical issues.
The Preaching Festival where Christians from all walks of life are invited to come and speak.
Our long-term aim continues to be able to build our own place of worship.
To help achieved this we have carried out an audit of all areas of the church to understand their strengths and weaknesses. We will use this information gathered to direct our resources most effectively so our future aims can be achieved.
## **Financial review**
The charity income from all sources amounted to £31,387 (2022: £41,248). Total expenditure amounted to £27,392 (2022: £24,343). There was a surplus of £3,995 (2022: £16,905 ). The level of unrestricted funds at the year-end was £73,233 (2022: £69,237).
## **Reserves policy**
The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (“the free reserve”) held by the charity should be between 3to 6 months of the resources expended. At this level the trustees believe that they would be able to continue the current activities of the charity in the event of a significant drop in funding. It would obviously be necessary to consider how funding would be replaced or activities changed.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mr A O Leduwe Trustee
Page 3
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of Glorious Revival Centre Ltd for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company 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 for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on .................... and signed on its behalf by:
**----- Start of picture text -----**
.........................................
**----- End of picture text -----**
......................................... Mr A O Leduwe Trustee
Page 4
## **Independent Examiner's Report to the trustees of Glorious Revival Centre Ltd ("the Company")**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.
## **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 Glorious Revival Centre Ltd 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of Glorious Revival Centre Ltd as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
...................................... KRW Accountants
The Mill Pury Hill Business Park Alderton Road Towcester NN12 7LS Date:.............................
Page 5
## **Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
**Expenditure on:**
Charitable activities
4
Total Expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
9
**Note**
**Income and Endowments from:**
Donations and legacies
3
Total income
**Expenditure on:**
Charitable activities
4
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
9|**Unrestricted**
**£**
31,387
(27,392)
(27,392)
3,995
69,238
73,233
**Unrestricted**
**funds**
**£**
41,248
41,248
(24,343)
(24,343)
16,905
16,905
52,333
69,238|**Total**
**2023**
**£**
31,387
(27,392)
(27,392)
3,995
69,238
73,233
**Total**
**2022**
**£**
41,248|
|---|---|---|
|||41,248|
|||(24,343)|
|||(24,343)|
|||16,905|
|||16,905
52,333|
|||69,238|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 9.
The notes on pages 8 to 14 form an integral part of these financial statements. Page 6
## **(Registration number: 08661884) Balance Sheet as at 31 March 2023**
|**Note**
**Fixed assets**
Tangible assets
5
**Current assets**
Debtors
6
Cash at bank and in hand
7
**Creditors: Amounts falling due within one year**
8
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
9|**2023**
**£**
40
1,580
72,391
73,971
(778)
73,193
73,233
73,233
73,233|**2022**
**£**
54
1,250
68,714|
|---|---|---|
|||69,964
(780)|
|||69,184|
|||69,238|
|||69,238|
|||69,238|
For the financial year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 6 to 14 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
.........................................
Mr A O Leduwe
Trustee
The notes on pages 8 to 14 form an integral part of these financial statements. Page 7
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **1 Charity status**
The charity is limited by share capital, incorporated in Wales.
The address of its registered office is: 155 Daniels Welch Coffee Hall Milton Keynes MK6 5DL
Authorised for issue date
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Glorious Revival Centre Ltd 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 notes.
## **Going concern**
The financial statements have been prepared on a going concern basis. The trustees assessed the going concern of the Charity in the current Covid-19 and are satisfied that although income has dropped substantially the Charity has enough reserves to continue its operation.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 8
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Motor vehicles|25% reducing balance|
|Office equipment|33% straight line|
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 9
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
## **3 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
**Total for 2023**
**Total for 2022**|**Unrestricted**
**funds**
**General**
**£**
31,387
31,387
41,248|**Total**
**funds**
**£**
31,387|
|---|---|---|
|||31,387|
|||41,248|
## **4 Expenditure on charitable activities**
|**Note**
Materials
Gifts to helpers
Subcontract cost
Staff training
Rent and rates
Repairs and maintenance
Printing, postage and stationery
Motor expenses
Governance costs
12|**Unrestricted**
**General**
**£**
1,560
1,911
14,400
-
7,779
349
241
15
1,137
27,392|**Total**
**2023**
**£**
1,560
1,911
14,400
-
7,779
349
241
15
1,137
27,392|**Total**
**2022**
**£**
823
3,300
12,000
130
4,556
255
1,662
339
1,278|
|---|---|---|---|
||||24,343|
In addition to the expenditure analysed above, there are also governance costs of £1,137 (2022 - £1,278) which relate directly to charitable activities. See note 12 for further details.
Page 10
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **5 Tangible fixed assets**
|**Cost**
At 1 April 2022
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for the year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**6**
**Debtors**
Other debtors
**7**
**Cash and cash equivalents**
Cash at bank
**8**
**Creditors: amounts falling due within one year**
Accruals|**Furniture and**
**equipment**
**£**
971||**Motor vehicles**
**£**
633
633
579
14
593
40
54
**2023**
**£**
1,580
**2023**
**£**
72,391
**2023**
**£**
778|**Motor vehicles**
**£**
633
633
579
14
593
40
54
**2023**
**£**
1,580
**2023**
**£**
72,391
**2023**
**£**
778|**Total**
**£**
1,604
1,604
1,550
14
1,564
40
54
**2022**
**£**
1,250|
|---|---|---|---|---|---|
||971||633|||
||971
-||579
14|||
||971||593|||
||-||40|||
||-||54|||
||||**2023**
**£**
1,580
**2023**
**£**
72,391
**2023**
**£**
778|||
||||||**2022**
**£**
68,714|
||||||**2022**
**£**
780|
Page 11
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **9 Funds**
|**9**
**Funds**|||||
|---|---|---|---|---|
|**Unrestricted funds**
General
**Unrestricted funds**
General|**Balance at 1**
**April 2022**
**£**
69,238
**Balance at 1**
**April 2021**
**£**
52,333|**Incoming**
**resources**
**£**
31,387
**Incoming**
**resources**
**£**
41,248|**Resources**
**expended**
**£**
(27,392)
**Resources**
**expended**
**£**
(24,343)|**Balance at 31**
**March 2023**
**£**
73,233|
|||||**Balance at 31**
**March 2022**
**£**
69,238|
Page 12
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **10 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
**11 Independent examiner's remuneration**
Examination of the financial statements
**12 Analysis of governance and support costs**|**Unrestricted**
**funds**
**General**
**£**
40
73,971
(778)
73,233
**Unrestricted**
**funds**
**General**
**£**
54
69,964
(780)
69,238
**2023**
**£**
840|**Total funds at**
**31 March**
**2023**
**£**
40
73,971
(778)|
|---|---|---|
|||73,233|
|||**Total funds at**
**31 March**
**2022**
**£**
54
69,964
(780)|
|||69,238|
|||**2022**
**£**
840|
||||
## **Governance costs**
|Audit fees
Accountancy fees
Independent examiner fees
Examination of the financial statements
Depreciation, amortisation and other similar costs
Other governance costs
**Total for 2023**
**Total for 2022**|**Unrestricted**
**funds**
**General**
**£**
180
840
13
104
1,137
1,278|**Total**
**funds**
**£**
180
840
13
104|
|---|---|---|
|||1,137|
|||1,278|
Page 13
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **13 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **14 Net incoming/outgoing resources**
Net incoming resources for the year include:
|Depreciation of fixed assets|**2023**
**£**
13|**2022**
**£**
218|
|---|---|---|
## **15 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Page 14
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**Document ID** b34552d6-a2e5-40c0-a476-69d1dc6f464d **Document Bundle ID** 5fd00000-3a6b-000d-8c62-08dc0090c5a9 **Uploaded to FuseSign** 2023-12-19 14:00 +01:00 **FuseSign subscriber** KRW Accountants Ltd **Initiator email** emarshall@krwaccountants.co.uk **Signed by** Adetokunbo Leduwe (Adetokunbok@aol.com), Keith Witchell (kwitchell@krwaccountants.co.uk) **System finalisation** 2023-12-20 15:09 +01:00 **Verify URL** https://app.fuse.work/fusesign/verify/b34552d6-a2e5-40c0-a476-69d1dc6f464d
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