REGISTERED CHARITY NUMBER:1158115
Report of the Trustees and Financial Statement for the Year Ended 31st March 2024
For
DISCIPLESHIP CHURCH OF GOD (PENTECOSTAL)
Aperx Consultants and Accountants Ltd Chartered Certified Accountants 145 De La Pole Avenue Hull HU3 6RD
Discipleship Church of God(Pentecostal) Contents of the Financial Statement For the Year Ended 31st March 2024
| 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 2024
The trustees present their report with the financial statements of the charity for the year ended 31st March 2024.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
Aperx Consultants and Accountants Ltd Chartered Certfified Accountants 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
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Discipleship Church of God (Pentecostal) Report of the Trustees For the Year Ended 31st March 2024
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
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select suitable accounting policies and then apply them consistently
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observe the methods and principle in the Charity SORP
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make judgements and estimates that are reasonable and prudent
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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 : 27 January 2025
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Independent Examiner’s Report toTrustees of Discipleship Church of God (Pentecostal)
I report on the accounts for the year ended 31 March 2024 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 144 of the Charities Act 2011 (the Act) and that an independent examination is required
It is my responsibility to
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examine the accounts under Section 145 of the the Charities Act
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to follow the procedures laid down in the General Directions given by the Charity Commission(under Section 145 (5)(b) of the Charities Act); and
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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
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to keep accounting records in accordance with Section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 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.
APERX Consultants and Accountants Ltd Chartered Certified Accountants 145 De La Pole Avenue Hull, HU3 6RD
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| Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | |||
|---|---|---|---|---|---|---|---|
| Income statement for theyear ended 31st March 2024 | |||||||
| Notes | Unrestricted funds |
Restricted funds |
Total funds 2024 |
Total funds 2023 |
|||
| Incomingresources | £ | £ | £ | £ | |||
| Voluntaryincome | 2 | 16,779.14 | - | 16,779.14 | 9,779.36 | ||
| Other income | 3 | 1,197.26 | - | 1,197.26 | 1,095.50 | ||
| Total incomingresources | 17,976.40 | 17,976.40 | 10,874.86 | ||||
| Resources expended | |||||||
| Charitable activities | 4 | 13,938.70 | 13,938.70 | 7,303.79 | |||
| Governance cost | 5 | 2,403.38 | 2,403.38 | 3,559.94 | |||
| Other resources expende | d 6 |
264.00 | 264.00 | 330.00 | |||
| Total resources expended | 16,606.08 | - | 16,606.08 | 11,193.73 | |||
| Net incomingresources | 1,370.32 | 1,370.32 | (318.87) | ||||
| Total funds brought forward | 12,100.71 | - | 12,100.71 | 12,419.58 | |||
| Total funds carried forward | 13,471.03 | 13,471.03 | 12,100.71 | ||||
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| Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | ||||
|---|---|---|---|---|---|---|---|
| Statement of Financial Position as at 31 March 2024 | |||||||
| Fixed Assets | Notes | 2024 | 2023 | ||||
| £ | £ | ||||||
| Tangible | 9 | 1,055.94 | 1,319.94 | ||||
| Current Assets | |||||||
| Cash at Bank | 9,669.44 | 10,035.27 | |||||
| Gift Aid Receivable | 1,166.25 | 1,095.50 | |||||
| Prepayment- Conference | 2,947.00 | - | |||||
| 13,782.69 | 11,130.77 | ||||||
| Current Liabilities | |||||||
| Creditors and Accruals | 11 | 350.00 | 350.00 | ||||
| Accrued Rent | 1,017.60 | - | |||||
| 1,367.60 | 350.00 | ||||||
| Net Assets | 13,471.03 | 12,100.71 | |||||
| Reserves | 12 | 13,471.03 | 12,100.71 |
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| Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | |||||
|---|---|---|---|---|---|---|---|---|
| Notes to the Financial Statement for theyear ended 31 March 2024 | ||||||||
| 2024 | 2023 | |||||||
| 2. Voluntary | £ | £ | ||||||
| Tithes and offerings | 16,779.14 | 9,779.36 | ||||||
| 3. Other income | ||||||||
| Gift aid receivable | 1,166.25 | 1,095.50 | ||||||
| Interest received | 31.01 | |||||||
| 1,197.26 | 1,095.50 | |||||||
| 4. Charitable activities | ||||||||
| Rent | 3,859.20 | 2,635.68 | ||||||
| Travel cost | 521.58 | 282.00 | ||||||
| Evangelism | 8,278.80 | 3,623.88 | ||||||
| Hospitality | 1,279.12 | 762.23 | ||||||
| Youth | ||||||||
| 13,938.70 | 7,303.79 | |||||||
| 5. Governance | ||||||||
| Professional fees | 350.00 | 350.00 | ||||||
| Printingand stationery | 191.01 | 202.96 | ||||||
| General expenses | 1,167.37 | 1,588.98 | ||||||
| Telephone | 395.00 | 318.00 | ||||||
| Training | - | 600.00 | ||||||
| Donation | 300.00 | 500.00 | ||||||
| 2,403.38 | 3,559.94 | |||||||
| 6. Other resources expended | ||||||||
| Depreciation of fixed assets | 264.00 | 330.00 | ||||||
| 7. Trustee remuneration benefit | ||||||||
| No remuneration waspaid to anyof the trustees | 0.00 | 0.00 | ||||||
| 8. Staff cost | ||||||||
| No salaries werepaid to anyof the staff | 0.00 | 0.00 | ||||||
| 9. Tangible fixed assets | ||||||||
| Equipment as at 1/4/23 | 4155.34 | 4,155.34 | ||||||
| Additions | ||||||||
| 4155.34 | 4,155.34 | |||||||
| Depreciation as at 1/4/23 | 2,835.40 | 2,505.40 | ||||||
| Charge for theyear | 8 | 264.00 | 330.00 | |||||
| Accumulated Depreciation | 3,099.40 | 2,835.40 | ||||||
| Net Assets | 1,055.94 | 1,319.94 |
| Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | Discipleship Church of God(Pentecostal) | |||||
|---|---|---|---|---|---|---|---|---|
| Notes to the Financial Statement for theyear ended 31 March 2024 | ||||||||
| 10 Debtors amount falling due within 1year | ||||||||
| Gift aid receivable | 1166.25 | 1095.50 | ||||||
| 11. Creditors amount falling due within 1year | ||||||||
| Other creditors | 350.00 | 350.00 | ||||||
| Accrued Rent | 1017.60 | - | ||||||
| 1367.60 | 350.00 | |||||||
| 12. Unrestricted movements in funds | ||||||||
| Net incomingresources | 1,370.32 | (318.87) | ||||||
| 13. Reserves | ||||||||
| Capital | 12,100.71 | 12,419.58 | ||||||
| Surplus | 1,370.32 | (318.87) | ||||||
| 13,471.03 | 12,100.71 |
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Accounting Convention
The financial statements have been prepared under the historical cost convention, the Charities Act 2011 (the Act) 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 reducing balance
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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