2021-03-31-accounts - Discipleship Church Of God (Pentecostal)

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REGISTERED CHARITY NUMBER:1158115

Report of the Trustees and Financial Statement for the Year Ended 31st March 2021

For

DISCIPLESHIP CHURCH OF GOD (PENTECOSTAL)

P & E Accounting Services Limited 145 De La Pole Avenue Hull HU3 6RD

Discipleship Church of God(Pentecostal) Contents of the Financial Statement For the Year Ended 31st March 2021

	Page
Report of the Trustees	3-4
Independent Examiner’s Report	5
Income Statement	6
Statement of Financial Position	7
Notes to the Financial Statements	8-10

Discipleship Church of God(Pentecostal) Report of the Trustees For the Year Ended 31st March 2021

The trustees present their report with the financial statements of the charity for the year ended 31st March 2021.The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘ Accounting and Reporting by Charities issued in March 2005.

Reference and Administrative Details

Registered Charity Number

1158115

Principal Address

96 Lomond Grove Camberwell London SE5 7LE

Trustees

Rev Joy Millicent Smith Maureen Gordon Bateman Zelmarine Tindale

Independent Examiner

P & E Accounting Services Limited 145 De La Pole Avenue Hull HU3 6RD

Structure, Governance and Management

Governing Document

The Charity is controlled by its govening document, a deed of trust and constitutes an unincorporated charity.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fruad and error

Discipleship Church of God (Pentecostal) Report of the Trustees For the Year Ended 31st March 2021

Statement of Trustees Responsibilities

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards(United Kingdom Generally Accepted Accounting Practice)

The law applicable to charities in England and Wales, the Charities Act 1993, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently
observe the methods and principle in the Charity SORP
make judgements and estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

ON BEHALF OF THE BOARD

Joy Smith

......................................................... Signature

Joy Smith

.......................................................... Name of Trustee

Date : 13 January 2022

Independent Examiner’s Report toTrustees of Discipleship Church of God (Pentecostal)

I report on the accounts for the year ended 31st March 2021 set out on pages four to eight

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year(under Section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is required

It is my responsibility to

examine the accounts under Section 43 of the 1993 Act
to follow the procedures laid down in the General Directions given by the Charity Commission(under Section 43(7)(b) of the 1993 Act); and
to state whether particular matters have come to my attention

Basis of the independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes the review of the accounting records kept by the charity and 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 statements 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 41 of the 1993 Act; and
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act.

have not been met; or

(2) to which in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.

P & E Accounting Services Limited 145 De La Pole Avenue Hull, HU3 6RD

Discipleship Church of God (Pentecostal)

Income statement for the year ended 31st March 2021

					Total	Total
			Unrestricted	Restricted	funds	funds
	Notes		funds	funds	2021	2020
Incoming resources			£	£	£	£
Voluntary income		2	9,621.38	-	9,621.38	15,556.71
Other income		3	993.87	-	993.87	2,097.50
Total incoming resources			10,615.25	-	10,615.25	17,654.21
Resources expended
Charitable activities		4	6,670.00	-	6,670.00	11,257.70
Governance cost		5	2,485.10	-	2,485.10	1,876.25
Other resources expended		6	515.57	-	515.57	717.49
Total resources expended			9,670.67	-	9,670.67	13,851.44
Net incoming resources			944.58	-	944.58	3,802.77
Total funds brought forward			15,025.26	-	15,025.26	11,222.49
Total funds carried forward			15,969.84	-	15,969.84	15,025.26

Discipleship Church of God (Pentecostal) Statement of Financial Position as at 31 March 2021

Fixed Assets Notes Tangible 9 Current Assets Cash at Bank Gift Aid Receivable Current Liabilities Creditors and Accruals 11 Net Assets Reserves 12	2021 2020 £ £ 2,062.42 2,009.97 13,263.55 11,267.79 993.87 2,097.50 14,257.42 13,365.29 350.00 350.00 15,969.84 15,025.26 15,969.84 15,025.26

Discipleship Church of God (Pentecostal) Notes to the Financial Statement for the year ended 31 March 2021

2. Voluntary Tithes and offerings 3. Other income Gift aid receivable 4. Charitable activities Rent Travel cost Evangelism Hospitality Youth 5. Governance Professional fees Printing and stationery General expenses Telephone Training 6. Other resources expended Depreciation of fixed assets	2021 £ 9,971.38 993.87 1,440.00 - 3,270.00 1,960.00 0.00 6,670.00 350.00 288.51 769.59 727.00 350.00 2,485.10 515.57	2020 £ 15,556.71 2,097.50 1,572.00 2,261.00 3,078.08 2,170.98 2,993.23
		12,075.29
		400.00 424.89 827.77
		1,652.66
		717.49

7. Trustee remuneration benefit

No remuneration was paid to any of the trustees

8. Staff cost

No salaries were paid to any of the staff

Discipleship Church of God (Pentecostal)

Notes to the Financial Statement for the year ended 31 March 2021

9. Tangible fixed assets Equipment as at 1/4/20 Additions Depreciation as at 1/4/20 Charge for the year Accumulated Depreciation Net Assets 10 Debtors amount falling due within 1 year Gift aid receivable 11. Creditors amount falling due within 1 year Other creditors 12. Unrestricted movements in funds Net incoming resources 13. Reserves Capital Surplus	2021 2020 £ £ 3,587.46 2,182.00 567.88 1,405.46 4,155.34 3,587.46 1,577.35 860.00 515.57 717.49 2,092.92 1,577.49 2,062.42 2,009.97 993.87 2097.50 350.00 350.00 944.58 3,802.77 15,025.26 11,222.49 944.58 3,802.77 15,969.84 15,025.26

Accounting Convention

The financial statements have been prepared under the historical cost convention, the Charities Act 1993 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Financial Reporting Standard Number 1

Exemption has been taken from preparing a cash flow statement on the grounds that the charity qualifies as a small charity

Incoming Resources

All incoming resources are included on the Income and Expediture Accounts when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all cost related category. Where cost can not be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible Fixed Assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life Motor Vehicles -25% on reducing balance Church Equipment -20% on cost

Taxation

The charity is exempt from tax on its charitable activities

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.Restricted funds can only be used for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.