RezlAaEd (>arfty No. 1156731 Evangelical Prayer Winners Ministry International Tn￿tees. Report and Accounts For Year Ended on 31 December 2021 Evangelical Prayer Winners Ministry International Trustees, Report and Accounts for Year Ended on 31 December 2021 CONTENTS PAGE Legal and Admlnistrattve Details Trustees. Report Independent Examiners. Report Statement of Flnanclal Activities Balance Sheet Notes to the Accounts Evangelical Prayer Winners Ministry International Trustees, Report and Accounts for Year Ended on 31 December 2021 FOR THEY&4R8NDED 31 DECEMBER2021 Trustees Mrs Patlence Irls Tetteh Apostle Solomon Sackey Mrs Sena Abena Awfittor 4. Mrs Dorothy Koranteng- Asante Charlty registered Number 1156731 Company reglstered Number 0882050S Date of charltable reglstratton 17Aprll 2014 Prjnclpal offlce 18 Nethennead Court Northampton NN3 8NF Secretary Apostle Solomon Sackey Independent examlners NF Ffinancials solut5ons Ltd- C/0 Good to Give Ltd Bankers HSBC Bank Evangelical Prayer Winners Ministry International Trustees, Report and Accounts for Year Ended on 31 December 2021 TRUSTEES, REPORT The Bojrd ofTrurtee& whoare the trusteesforcharttylawpuTyose5.5ubmltthelrannual report8nd the fin2ndal statements ofEvan8ellrdl Prayerwlnners Mlnlstry Internatlon31 fortheyear ended 31 December 2021.The BDard olTrustee5 Cotthrtw thatthe annual report and financial statements of the Charfty romply wlth current ststtitory requirements. the requlrementsof the ChariWsgovernln¥document and the provislons ofthe Statementof Recommended Pract5ce (SORP)'Accounting and Reportlng by Charltles (revlsed 2005).. S¢ructuTr. 8overJwceand nwia8ement The4Trnstees *re." Mrs Pgtlence Irts Tetteh Apostle Solomon S8ckey MrsSenaAbenaAwl¢tor Mrs Dorothy Koranten8- Asante The Tn￿e$plaY aprlmary role In ensurln&good8ov¢rnartce and func%lonln8 olthe foundatioTL The Board's role, functÉonsand responslblllties are qulteclearlydefine(L The Charltycurrentlyhasa dedl¢ated team ofAdvtsory board momberslnthoUKWho have helped to secure flnanclal suppor¢And (fjntrlbuteto the fuDJre p18nnlngof thtorganlsatlo GovernlDgdocllmeDt Evan8ellcal Prnyer Wlnners Mlnlstry InternatSonal 1$ an Incorporated charitable or8anlsatlon fonned on 18 December2013and reBSsteredasa tharlty on 17Aprfl 2014.The charltylsgovernedbya Memordndum of Ardcles dated 18 December2013 aDd amended by special resoluiion[s) dated 4 Aprll 2014. Ricrultm•nt4nd appotht￿ellt0f trust￿. The membets of the GenerAlTrustee Board aro trustees for the purposes of ch#rtry law. Newtrustee5 may be Appolnted by resolutlon ola meedngofthetsllStee& Much of the charlty'$ work focuses upon the promotlon of the Chrlstlan rell8loR4nd the rnnnlng and malntenance of Its places of worshl The General Trustee Board seeks to ensure that the Deeds of thls groupare approprlately reflected through the dlYer51ty of the trnstee body. To enhance the potenttal pool of trnStee5. tho tharAty has, through selectlve advert]slngand networklnswlth vvluntary or8anizatitrnsaciave Inthe5eLtor.soughtto IdentAfyth05e who would be wllllngto become members of the charlty and usethelroyffl experience to asslstthe chaTIty. Rlsk MaDageEDen We are commltted to a poll¢y 0fidentlf￿n& monltorln8and mana8lng ihe rlsks thatmlght ad￿rnelY affertthe activltfjes In whlch we are Involved. In thlstontert risk Is dellned as the potential ￿ fall to achleve charity objeLtivesand for1054 finandaland reputsttonal,Inherentintheenvirnnment in whlthweaperate In the nature of the trnnsartion$ undertaken. The prkndple risk ofthe tharity hasbeen ltsdependeTJce on voluntary Income.Trnstseshave Inltlated varlous proce55es to mitK8ate suth rlsk so thatthe charityhas sufficlent resem in the cventof adverse condition(s). The trustees have also examlDed otheroperatlonal and buslness rlsks whlch they face and conflrni thatthey have tsken stepstornltl8ate theslgnlfttsntris P4e 03 Evangelical Prayer Winners Ministry International Trustees. Report and Accounts for Year Ended on 31 December 2021 Publl¢Beneft The Trustees have complied wlth the dutyln Section 4of the CharbllesAct 2006 and have pald dueTe8ard to publitbenefitwhenpTtparingthis reporL Thebenefitprovidedto the publitfsconsisturtwith the alms ofthe d￿lty In UK 1.1 The adVan￿rnent ofthe Christian ￿lIgiOn forthebenefitofthe publlc Inaccordance with the statsmentof belief appeaTingln the sd￿d￿l 1.2 The prevendon or rellefofpoverty Rn or finandal hanlshlp anywhere In the world by prrMdfn8 or assisting in the provislon of educatio￿ tr3iDlng or healthcare projeLt% and all the neeesw support de￿gned to enable Indfvlduals to generats a sus>lnable income and be self-suffident Operational costs forthisyearhavebeen supportedby donatioD5 from Trustees and gÈDernl donatlon5 received through fund ratsingactfvltle& Fln*nclo1 revley. The largesrcoDtrlbution to the dwity fortheyeargme from general Offer1￿ The tharity has be8un its charitable activities fromApril 2014. The Charitycurrentlyalms to designate the totst fimd re￿iVed less expenses forthe maln oblective ofthe charity. Plans forhtsw¢perfods: The Charity plans to develop varlous fundrdtslng strategyto Indude rnarketin& Besldes mass marketlngand events. the charfty ts almingto achieve Its tsTgetsthrou8h securlngdonatlons frDrn wllllng indRvRduals. A development board maybe created to help IndudeotheraveDues of ￿ndraisIng to be induded in the yearly programm StatementofB(Ard ofTnL%teerf rupoDthllllles The Board of Tnjstees are responslble for Preparing the Annual Report and the finandal statements in accordathcewith applicable law and Untted Wdom Generajty Accepted Accounting Prartice. Chartty lawappl1￿b1e to charltles In Engkndlwalu requires the Board ofTn￿tee5 toprepare fmandal statements for each financialyearwhith givesa tTueand fairviewof the state of affairs ofthe (2orlty and ofthe surplus ordefidtofthe CharftyforthatpeTiod In preparlttgthose finandal thtements the BoaTd ofTrustees hav&" Selected suitsble accounttng polldes and applled them conslstenty. Madejudgments and estlmates thatare reasonable and prudenL ststedwhetherappliobleaccountingstandards have been followed subjertto any n￿￿TIal deparbJTes dlsdosed and explained in the fir￿n(la] stsrements. and Page 04 Evan8ellcal Prnyer Wlnners Minlstry Internatlonal Trustees. Report and Accounts for Year Ended on 31 Dertmbtr 2021 •pw•d th• finandal •n • l••lbl coftctrn b•sl* (tsnltu n Is th•w•Thd •A4W• them that the flAaDd￿ compty th¢ Charlttm Att 199> Tkny•r• •lw lor s•1• the 8u¢ts o(th• Chartty lod h¢nct lor tth for the dete¢UM and pyrvendon ol fraud and other ITre8ularftle& The I￿10 offrusttts ts responslble for the malntenance and Intesrtry of the fOfPOTate and aDthI lthrnui10￿ lrflslatlon In the unlted ￿"ngdOM 8OVtrnin8 the preparauon and dls#mln*•n of flmnc￿l *t*refflents may dlffer from leOslatlon In other iurlsdl¢Oon sw•wiof dtsdosun oflnforNiion to Independent examlner thoTrusree5 ofthe Chartry who hdd office ai the date olapwoval ofthes¢ finandal tom*•s set out on we 2 eath conflrn¥ w lar as we are aware. th•L' Tkn Is relevant Informailon of whlth the Charlrfs Indewdent exarnlner are rr. and we have au the strps that we oulht to have taken as Trustee5 In order to make ourselv mvare olany relevant Infornudon and to cstsbllsh that the d￿1￿$ Independent mlnff ts aware of that Infornutso knd Inde￿dent examlner. NF Flnandal Soludons Ltd Clo Good to Glve bas r wlllln8ness ts offff themselves for appolntinenL I￿roYed by the Truste¢s on and dped on thetr behallby. ":' . Evangelical Prayer Winners Ministry International Trustees' Report and Accounts for Year Ended on 31 December 2021 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EVANGELICAL PRAYER WINNERS MINISTRY INTERNATIONAL** **I report on the financial statements of the charity for the year ended 31 December 2021 which comprise the Statement of Financial Activities and Balance Sheet with associate notes.** **This report is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charitie s Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my examination work.** ## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER** **The charity's Trustees are responsible for the preparation of the financial statements, and they consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.** **It is my responsibility to:** - **examine the accounts (under Section 145 of the Charities Act);** - **• to follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and** - **to state whether particular matters have come to my attention.** ## **Basis oflndependent Examiner's report** **My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.** ## **Independent Examiner's statement** **In connection with my examination, no matter has come to my attention:** - **1) which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 130 of the Act; and** - **• to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act have not been met; or** - **to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.** - **2)** **Signed:** **Dated: 31 October 2022** **Basthiyan K.A. C. S. Rodrigo ( BscAccountancy, MBA, ACASL, FFA/FIPA) On behalf of NF Financial Solutions Ltd** **Page06** Evangelical Prayer Winners Ministry International Trustees, Report and Accounts for Year Ended on 31 December 2021 srATEMENT OF FINANCIAL AcfiviTIES (Incorporatlng Income and expendlture account) Unrestrlcted Re5￿cted Total Funds Totsl Funds 2021 2021 20ZI 2020 Notes General offerfngs GIftAld (Net) Other 31.356 5,205 31.356 5.205 29.003 4,875 10.003 Totsl Incomlng resources 36,562 36.562 43,881 Resources expended Direct charitsble expenditure Governance costs 31.457 960 31,4S7 960 33,753 960 Total Resources expended 32rt17 32,417 34.713 Movement in total fund for the year- Net income / (expenditure) For the year 4.146 4,146 9,168 Fund balance broughtfomrd Fund balance Ca￿led forward 14.962 19.108 14.962 19.108 5.794 14,962 P4F 07 Evangelical Prayer Winners Ministry iniernauonai Trustees. Report and Accounts for Year Ended on 31 December 2021 BALANCE SHEEf AS AT 31 DECEMBER 20ZI 2021 2021 2020 2020 Note Tan8lble Assets 1.592 2.389 i.oso i.oso Cuh 4tBank 547 17.597 12,573 Amounts falling due within one 82 19,108 12.573 19.108 14.962 19,108 14,962 The statements were approved by the Trustees on and sl8ned on thelr behalEby • IDmon Sackey L*21 Evangelical Prayer Winners Ministry International Trustees, Report and Accounts foryear Ended on 31 December 2021 NOTESTO THE FINANCLAL￿ATEMENTs I. ACCOUNTING POLICIES 1.1 Basis of preparation of financial statements The financial statements have been prepared under the historical cost convention. wtth the exception of investments which are Included at market value, and in accordance with the Financial Reporting Standard forsrnaller Entities (effective April 2008). The financial statements have been prepared In accordance wlth the Statenient of Recommended Practice (SORP),'Accounting and Reporting by Cbarlties, published in March 2005 and applicable accounting standards. 1.2 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees fin furtherance of the genernl objectives of the charity and whlch have not been designated for other purpose& Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been rnised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out In the notes to the financlal statement& 1.3 Incomlng resources All incoming resources are Induded in the Statement of finanaal activities when the charity has entidementto the funds, certaintyof receiptand the amount can be measured with sufficient reliability. Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial costborne by the donor where such a cost is quantifiable and measurable. No incorne 15 recognised where there is no financial cost borne by a third party. Income tax recoverable In relatlon to donations received under Glft Ald or deeds of covenant fis recognised at the tlme of the donation. 1.4 Resources expended Expenditure is accounted for on an accruals basls and has been included under expense categories that aggregate all costs for allocation to artivitie& Where costs cannot be dirertly attributed to particular activities, they have been allocated on a basls consistent with the use of the resources. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating inforrnation in support of the charitable activities. Support costs are those costs Incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration olthe charity and compliance with constitutional and Statutory requirements. Evangelical Prayer Winners Ministry International Trustees, Report and Accounts foryear Ended on 31 December 2021 Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional. such grants belng recogntsed as expenditure when the condltlons attaching are fulfilled. Grants offered sub5ect to conditions which have not been met at the yearend are noted as a commitmen¢ butnotaccrued as expenditu 1.5 Tangible Fixed Asset Depreciation is provided at the following annual rates in order to write off each asset over its estlmated useful Ilfe. Office and muslcal equlpment Flxtures and fittlngs Motor vehlcles Computer equipment 20 % on cost 20 % on cost 20 % on cost 20 % on cost 2. INCOME 2020 2019 Donation5 Gift Ald (Net) Business Grdnt Bank Interest 31,356 5.205 10,000 29,003 4,875 10,000 Total Income 3. TRUSTEES EXPENSES Trustees expenses pald for the year ended 31/12/2021 were £2,000.00 ( Nll In 2020}. 4. CREDITORS 2020 2019 Amount falllng due wlthin one year. Amount payable to Good to Give Ltd 82 Total Pale 10 Evangelical Prayer Winners Ministry International Trustees, Report and Accounts foryear Ended on 31 December 2021 5. TANGIBLE FIXED Equlpment cosr At Istlan 2021 Additions Disposal At 31 Dec 2021 3.983 3.983 DEPRECIATION At Ist]an 2021 Charge for the year At 31 Dec 2021 1,594 797 2,391 NEf BOOKVALUE At 31 Dec 2021 At Istlan 2021 1.592 2,389 Page li