## **REGISTERED CHARITY NUMBER:1158115**
**Report of the Trustees and Financial Statement for the Year Ended 31st March 2022**
## **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 2022**
||**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|
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## **Discipleship Church of God(Pentecostal) Report of the Trustees For the Year Ended 31st March 2022**
The trustees present their report with the financial statements of the charity for the year ended 31st March 2022.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
3
## **Discipleship Church of God (Pentecostal) Report of the Trustees For the Year Ended 31st March 2022**
## **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 : 31 January 2023
4
## **Independent Examiner’s Report toTrustees of Discipleship Church of God (Pentecostal)**
I report on the accounts for the year ended 31st March 2022 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
5
## **Discipleship Church of God (Pentecostal) Income statement for the year ended 31st March 2022**
|Notes
Incoming resources
Voluntary income
2
Other income
3
Total incoming
resources
Resources expended
Charitable
activities
4
Governance cost
5
Other resources
expended
6
Total resources
expended
Net incoming
resources
Total funds brought
forward
Total funds carried
forward|Unrestricted
funds
Restricted
funds
£
£
6,426.94
-
999.50
-|Total
funds
2022
£
6,426.94
999.50|Total
funds
2021
£
9,621.38
993.87|
|---|---|---|---|
||7,426.44|7,426.44|10,615.25|
||7,373.43
-
3,087.70
-
515.57
-|7,373.43
3,087.70
515.57|6,670.00
2,485.10
515.57|
||10,976.70
-|10,976.70|9,670.67|
||(3,550.26)
-
15,969.84
-|(3,550.26)
15,969.84|944.58
15,025.26|
||12,419.58|12,419.58|15,969.84|
6
## **Discipleship Church of God (Pentecostal) Statement of Financial Position as at 31 March 2022**
|**Fixed Assets**
Notes
Tangible
9
**Current Assets**
Cash at Bank
Gift Aid Receivable
**Current Liabilities**
Creditors and Accruals
11
**Net Assets**
**Reserves**
12|2022
1,649.94
10,124.14
995.50
11,119.64
350.00
12,419.58
12,419.58|2021
£
2,062.42
13,263.55
993.87|
|---|---|---|
|||14,257.42
350.00|
|||15,969.84|
|||15,969.84|
7
## **Discipleship Church of God (Pentecostal) Notes to the Financial Statement for the year ended 31 March 2022**
|**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
**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|2022
2021
£
£
6,426.94
9,971.38
9,950.00
993.87
2,784.00
1,440.00
-
-
2,680.00
3,270.00
1,909.43
1,960.00
0.00|
|---|---|
||7,373.43
6,670.00|
||350.00
350.00
309.77
288.51
1,193.10
769.59
634.83
727.00
600.00
350.00|
||3,087.70
2,485.10|
||412.48
515.57
0.00
0.00
0.00
0.00|
8
## **Discipleship Church of God (Pentecostal)**
## **Notes to the Financial Statement for the year ended 31 March 2022**
## **9. Tangible fixed assets**
|Equipment as at 1/4/21
Additions
Depreciation as at 1/4/21
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|4155.34
3,587.46
0
567.88
4155.34
4,155.34
2,092.92
1,577.35
412.48
515.57
2,505.40
2,092.92
1,649.94
2,062.42
999.50
993.87
350.00
350.00
944.58
3,802.77
15,969.84
15,025.26
(3,550.26)
944.58|
|---|---|
||12,419.58
15,969.84|
9
## **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.
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