## **Trustees’ Annual Report for the period**
**From Period start date to 01/05/2021 Period end date 30/04/2022 Charity name: Outreach International Healing Ministries**
## **Charity registration number: 1156404**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To Advance the Christian Religion for the
benefit of the public, by such
means as the trustees deem fit and in
accordance with the statements.
of beliefs appearing in the schedule and
doctrines of Outreach International Healing
Ministries.
This year we aim to:
1. The charity was able to return to normal
activities following the disruptions created
by the pandemic.
2. Continue to find strategies to engage our
members in Evangelism
3.The Charity engages several different
local partners who assist in providing food
for the community at least once each week
on a Thursday. These activities have
recently resumed following curtailing over
the pandemic period.
4. The trustees have discussed the need to
see an overall strategic and operational
improvement across all areas of the of the
charity. These include bringing in new
members and volunteers to join the ministry
so we can expand and benefit the
community in a more tangible way.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The main activities undertaken within
Outreach International Healing is the
gathering of the saints who worship
together at various times throughout the
week. This assists the members and
volunteers with their spiritual growth.
By allowing all in the community to have
access to the charity, OIHM sees this an|
|||opportunity for volunteers to learn how
important it is to serve others. The charity
sees service as a very important part of its
work.
**Sponsoring Children**
This involves sponsoring children to help
them with both their education and
assisting them with food. The intention of
the Charity is to assist these kids in poorer
countries with a shelter in the future.
The Charity currently works with an
orphanage and seeks contribution from
members to support this work.
**Feeding the community**
The charity operates what is called a food
bank which feeds the disadvantaged and
the community. This was closed during the
pandemic.|
|---|---|---|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees can confirm that all activities
are geared towards the benefit of the
public. Our mantra is that Jesus is for
everyone and we believe that our activities.
follows the same principle of God.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making.|Para 1.38|**N/A**|
|Policy on social investment
including program related
investment.|Para 1.38|**N/A**|
|Contribution made by
volunteers.|Para 1.38|All our members are considered
volunteers. The provide both physical and
monetary support. Our policy is that no
one.
will be forced to contribute to the charity.
and those who do are doing so at their
own.
will which the charity appreciates.|
|Other||**N/A**|
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The main achievements of Outreach
International Healing Ministries
During the year of 2022:
1. The charity increased its turnover from
the previous year after the decline because
of the pandemic.
2. We continued to support the community
along with various partners by providing
weekly suppliers through our food bank
3) The charity was able to partner with an
orphanage and made a tangible
contribution toward assisting young
children in Uganda
The Orphanage is not owned by OIHM.|
||||
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set.|Para 1.41|We have achieved our basic
goals which are in line with our governing
documents.|
|---|---|---|
|Performance of fundraising
activities against objectives
set.|Para 1.41|The charity raises funds from members.
contributions. As a member of the Gospel
of Jesus Christ we do not engage in fund
raising activities that could damage the
reputations of the gospel. Our programmes
are financed by voluntary contributions of
the members who sometimes will make
additional contribution for specific missions.|
|Investment performance
against objectives|Para 1.41|**N/A**|
|---|---|---|
|Other||**N/A**|
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity maintained a satisfactory
financial position.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The charity has managed to maintain the
previously established policy of £2,500.
There are adequate funds in the reserve
account to cover any foreseeable
expenses. Our reserves policy is £2500 per
annual, which is around 10% of our
monthly income, not including mission
donations.
Our reserve is mainly for unforeseen
events, donations and to contribute mission
work.
The trustees acknowledge that more work
must been done to increase income coming
into the charity which will assist in
maintaining and appropriate level of
reserve.|
|Number of reserves held|Para 1.22|The charity still has a lot of work to do in
maintaining an appropriate level of funding
in the reserve account. The Pandemic
made it extremely challenging, but the
trustees have developed some future
strategy to help with this.|
|Reasons for holding zero
reserves|Para 1.22|**N/A**|
|Details of fund materially in
deficit|Para 1.24|**N/A**|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**N/A**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|Our reserve’s goal is still to have at least
10% of general contributions put into such
account annually. The charity’s sources of
funds rely on offerings, tithes, and the
reserve funds.|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted.|Para 1.46|**N/A**|
|A description of the principal
risks facing the charity|Para 1.46|The principal risk facing the company is.
financial risk. The risk that deteriorating.
economic conditions will impact
contributions.|
High inflation has placed a serious challenge to our members ability to contribute at certain levels. However, the trustees are satisfied that as a faith organisation, there is no threat to the operations of the charity. The other risk is recruiting new members. The risk that the lack of new members will inhibit our broader activities. Finally, we also face the risk that our systems and processes are not streamlined. enough. **N/A** Other
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(Trust deed, royal charter)|Para 1.25|The governing document used for the
charity is a Trust Deed.|
|How is the charity
constituted?
(e.g., unincorporated
association, CIO)|Para 1.25|The charity is recognised as an
incorporated charity.|
|Trustee selection methods
including details of any
constitutional provisions
e.g., election to post or
name of any person or body
entitled to appoint one or
more trustees|Para 1.25|Trustees are selected based on
appointments.|
## **Additional information (optional)**
You may choose to include further statements where relevant about: There is an expense policy in place, approval policies. Policies and procedures adopted for the induction Para 1.51 and training of trustees. **N/A** The charity’s organisational structure and any wider Para 1.51 network with which the charity works. **N/A** Relationship with any Para 1.51 related parties **N/A** Other
## **Reference and Administrative details**
|Charity name|Outreach International Healing Ministries|
|---|---|
|Other name the charity uses||
|Registered charity number|1156404|
|Charity’s principal address|21 Hillside
Stonebridge
London
NW10 8LY|
|||
**Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (if any)**|
|---|---|---|---|---|
||Lindon Brown|Minister||LeadershipTeam|
||Frances Alexander|Treasurer|||
||Michelle Walker|Trustee|||
||Peter Sam|Trustee|||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
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## – Corporate trustees names of the directors at the date the report was approved.
**Director name N/A**
Name of trustees holding title to property belonging to the charity
|**Trustee name**|**Dates acted if not for whole year**||
|---|---|---|
|**N/A**|||
||||
||||
||||
||||
||||
## **Funds held as custodian trustees on behalf of others.**
Description of the assets N/A held in this capacity. Name and objects of the N/A charity on whose behalf the assets are held and how this fall within the custodian charity’s objects. Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Lindon Brown **Position (e.g., Secretary, Chair, etc) Date** 09/03/2023
Outreach International Healing Ministries Charity No 1156404 Company No 8047561 Annual accounts for the period Period start date **01/05/2021 To 30/04/2022**
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Other
**Income (Note 3)**
**Income and endowments from:**
Investments
Other trading activities
Charitable activities
Separate material expense item
Raising funds
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Gains and losses on revaluation of fixed assets for the
charity’s own use
Total funds brought forward
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
**_Total_**
**Recommended categories by activity**
Donations and legacies
Charitable activities
Rental Income
Other|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||33,910|-|-|33,910|29,947|
|||-|-|-|-|
|||-|-|-|-|
|||-|-|-|-|
||830|-|-|830|630|
||8,673|-|-|8,673|8,663|
||43,413|-|-|43,413|39,240|
|||||||
|||-|-|-|-|
||49,339|-|-|49,339|41,546|
|||||-||
|||-|-|-||
||49,339|-|-|49,339|41,546|
|||||||
||5,926
-|-|-|5,926
-|2,306
-|
|||-|-|-|-|
||5,926
-|-|-|5,926
-|2,306
-|
|||-|-|-|-|
||5,926
-|-|-|5,926
-|2,306
-|
|||-|-|-|-|
|||-|-|-|-|
|||||||
|||-|-|-|-|
|||-|-|-|-|
||5,926
-|-|-|5,926
-|2,306
-|
|||||||
||17,280|-|-|17,280|19,586|
||11,354|-|-|11,354|17,280|
Charity Name Outreach International Charity No 1156404 Company No 8047561
## **Section B Balance sheet**
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||-|-|-|-|-|
||13,827|-|-|13,827|16,159|
||-|-|-|-|-|
||-|-|-|-|-|
||13,827|-|-|13,827|16,159|
|||||||
||-|-|-|-|-|
|||-|-|-|550|
||-|-|-|-|-|
||527|-|-|527|570|
||527|-|-|527|1,120|
|||||||
||- 3,000|-|-|- 3,000|1|
|||||||
||- 2,473|-|-|- 2,473|1,121|
|||||||
||11,354|-|**-**|11,354|17,280|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||11,354|-|-|11,354|17,280|
|||||||
||-|||-|-|
|||-||-||
||||-|-||
|||||-||
||11,354|||17,280|17,280|
||11,354|-|-|17,280|17,280|
_**The company was entitled to exemption from audit under s477 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 with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signature of director authenticating accounts being sent to
Companies House
Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|---|
||Lindon Brown||09/03/2023|
|||||
|||||
||Signature||~~Date~~
~~dd/mm/yyyy~~|
||L Brown||09/03/2023|
||Lindon Brown||**Print name**|
CC17a (Excel)
12/05/2023
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
TRUE
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**Not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
Yes* ✓ * -Tick as appropriate No* _**Please disclose: (i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
CC17a (Excel)
12/05/2023
3
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*|✓|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_Please disclose:_**||||
|**_(i) the nature of any changes;_**||||
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**||||
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**||||
|||||
|No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
**1.5 Material prior year errors**|No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
**1.5 Material prior year errors**|No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
**1.5 Material prior year errors**|No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
**1.5 Material prior year errors**|
|---|---|---|---|
|Yes*
✓
No*
**_Please disclose:_**|✓|* -Tick as appropriate||
|||||
|||||
|**_(i) the nature of the prior_**||**_period error;_**||
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**||||
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**||||
CC17a (Excel)
12/05/2023
4
CC17a IExcdl
1210512023
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
**Recognition of income** These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability.
|This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Offsetting**
**Grants and donations**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Income from membership**
**Income from interest,**
**royalties and dividends**
The charity has incurred expenditure on support costs.
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Membership subscriptions received in the nature of a gift are recognised in Donations
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
**Government grants**|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
CC17 FRS 102 SORP 6
12/05/2023
|**Grants with performance**
**conditions**
**2.4 ASSETS**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
**Redundancy cost**
They are valued at cost.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Stocks and work in**
**progress**
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Creditors**
**subscriptions**
**Heritage assets**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
**Governance and support**
**costs**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Investments**
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least|✓|||
|---|---|---|---|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
|||||
|||||
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
CC17 FRS 102 SORP
12/05/2023
7
## **Debtors**
## **Current asset investments**
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|||✓|
|Yes*
No*
N/a*|||
|||✓|
|Yes*
No*
N/a*|||
|✓|||
|Yes*
No*
N/a*|||
|||✓|
|Yes*
No*
N/a*|||
|||✓|
**Not applicable**
CC17 FRS 102 SORP
12/05/2023
8
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
33,910 - - 33,910 29,947
Gift Aid
5,026 - - 5,026 6,140
Legacies
- - -
Love offering for ministers
255 - - 255 175
Membership subscriptions and sponsorships
which are in substance donations
- - -
Special Mission
3,392 - - 3,392 2,348
Other
- - - -
**Total** 42,583 - - 42,583 38,610
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
830 - - 830 630
Other
- - - - -
**Total** 830- - 830630
One off contribution for property refit
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
43,413- -43,413 39,240
**Other information:**
**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**
N/A
**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**
N/A
**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**
N/A
**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
N/A
N/A
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**
**TOTAL INCOME**
£3,392 which was donated specifically for mission to spead
thegospel overseas,and contributions to orphanage
**Analysis of income**
**Donations**
**and legacies:**
CC17a (Excel)
~~9~~
12/05/2023|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
33,910 - - 33,910 29,947
Gift Aid
5,026 - - 5,026 6,140
Legacies
- - -
Love offering for ministers
255 - - 255 175
Membership subscriptions and sponsorships
which are in substance donations
- - -
Special Mission
3,392 - - 3,392 2,348
Other
- - - -
**Total** 42,583 - - 42,583 38,610
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
830 - - 830 630
Other
- - - - -
**Total** 830- - 830630
One off contribution for property refit
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
43,413- -43,413 39,240
**Other information:**
**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**
N/A
**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**
N/A
**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**
N/A
**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
N/A
N/A
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**
**TOTAL INCOME**
£3,392 which was donated specifically for mission to spead
thegospel overseas,and contributions to orphanage
**Analysis of income**
**Donations**
**and legacies:**
CC17a (Excel)
~~9~~
12/05/2023|
|---|---|
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**|£3,392 which was donated specifically for mission to spead
thegospel overseas,and contributions to orphanage|
|**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||
|**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**|N/A|
|||
|**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**|N/A|
|||
|**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**
|N/A
|
|CC17a (Excel)||
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||468|456|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
12/05/2023
10
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
|**This year:**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Salaries and wages**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||11,125|10,286|
||||
||||
||1,594|1,853|
||12,719|12,139|
||||
||||
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**nil**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**This year**|**Last year**|
|**£60,000 to £69,999**|-|-|
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management**|||
||**This year**|**Last year**|
||**£**|**£**|
|||-|
CC17a (Excel)
12/05/2023
11
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|1|1|
||**Governance**||-|
||**Admin**|1|1|
||**Total**|2|2|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the**
**payment**|**This year**||
|---|---|---|
||**Last year**||
**Please state the legal authority or reason for making the payment**
**This year Last year**
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
CC17a (Excel)
12/05/2023
12
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or**
**termination payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the balance sheet date**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||Electronic transfer|Electronic transfer|
||||
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||||
||||
CC17a (Excel)
12/05/2023
13
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
5,982 21,900 27,882
Additions
594 594
Revaluations
-
Disposals
- -
Transfers *
-
At end of the year
5,982 22,494 28,476
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL
SL
SL
**** Rate**
At beginning of the
year
2,464 9,259 11,723
Disposals
-
Depreciation
598 2,328 2,926
Impairment
-
Transfers*
-
At end of the year
3,062 11,587 14,649
Net book value at the
beginning of the year
- - 3,518 12,641 16,159
Net book value at the
end of the year
- - 2,920 10,907 13,827
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||||5,982|21,900|27,882|
|||||594|594|
||||||-|
|||||-|-|
||||||-|
||||5,982|22,494|28,476|
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL|SL|SL|
|||||||
|||||||
||||2,464|9,259|11,723|
||||||-|
||||598|2,328|2,926|
||||||-|
||||||-|
||||3,062|11,587|14,649|
|||||||
||-|-|3,518|12,641|16,159|
||-|-|2,920|10,907|13,827|
CC17a (Excel)
12/05/2023
14
## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **This year**
## **Last year**
- -
## **14.6 Other disclosures**
|**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the_**
**_construction of tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition_**
**_of tangible fixed assets._**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||||
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also_
CC17a (Excel)
12/05/2023
15
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-||
|||-|
||-|550.0|
||-|550.0|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
12/05/2023
16
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||||-||
||||-||
||||-||
||||-||
||-|-|-||
||-|-|-||
||3,000|-|-|-1|
||3,000|-|-|- 1|
## **20.2 Deferred income**
|**_Please explain the reasons why income is_**
**_deferred._**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**
**Last year**|**_Please explain the reasons why income is_**
**_deferred._**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**
**Last year**|**_Please explain the reasons why income is_**
**_deferred._**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**
**Last year**|
|---|---|---|
||**This year**|**Last year**|
||||
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
12/05/2023
17
## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||527|570|
||-|-|
||527|570|
CC17a (Excel)
12/05/2023
18
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**FALSE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|
**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
~~**gratia**~~|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|**Lindon Brown**|~~**governing**~~
~~**document**~~|7,594|-|-|-|**7,594**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
**The trustee is the Pastor who is required to commit full time to the ministry. As a result the trustees have decided that he is the main and most important employee of the organisation and they do not expect him to be carrying out such important duties without some form of compensation. The trustees however acknowledge that the charity is in no position to pay the minister for the work which he has carried out, at the Not applicable**
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
**Not applicable**
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
**Not applicable**
CC17a (Excel)
12/05/2023
19
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
FALSE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg
contribution (including
Name of trustee order, governing loss of
document)
office)/ex
gratia
£ £ £ £
governing
Lindon Brown document 1,853 - - - 1,853
- - - - -
- - - - -
- - - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
**The trustee is the Pastor who is required to commit full time to the ministry. As a result the trustees have decided that he is the main and most important employee of the organisation and they do not expect him to be carrying out such important duties without some form of compensation. The trustees however acknowledge that the charity is in no position to pay the minister for the work which he has carried out, at the market rate.**
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-|
|**Please provide the number of trustees reimbursed for expenses or who**
**had expenses paid by the charity**|||
||**1**|**1**|
CC17a (Excel)
12/05/2023
20
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**||**£**|
||||-|-|
-||-
|
||||-|-|
-||-
|
||||-|-|
-||-
|
||||-|-|
-||-
|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
~~**period**~~|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|
-|-
|
||||-|-|
-|-
|
||||-|-|
-|-
|
||||-|-|
-|-
|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
12/05/2023
21
## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
There was an amount of £3,480 that was paid to guest preacher. There was no formal approval from the Finance Committee for this payment to be made.
CC17a (Excel)
12/05/2023
22
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/** Outreach International Healing Ministries **members of On accounts for the year** April 30, 2022 **Charity no** 1156404 **ended (if any) Set out on pages** 1-2
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/04/202.
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed:** CDavis **Date:** 09/03/2023 **Name:** Craig Davis FCCA, MBA **Relevant professional** ACCA **qualification(s) or body (if any): Address:** London, United Kingdom
**October 2018**
1
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of** The trustees need to carefully examine whether the policies of over cash and **any items that the** disbursements are robust enough. There are several areas of weakness that **examiner wishes to** needs to be improved. **disclose** .
However, there were more meetings happening with the Finance Committee even if the charity did not adhere to budgets. The trustees have been informed of areas where there are weaknesses for which improvement will be required.
The charity is required to maintain a reserve for emergency situations, and the trustees must consider and rectify the matter.
**October 2018**
2
**IER**