Charity registered number 08896712
Celestial Church Of Christ Jehovah Emmanuel Parish
Trustees` Report and Accounts
28 February 2022
## **Celestial Church Of Christ Jehovah Emmanuel Parish Trustees` Report and Accounts Contents**
||**Page**|
|---|---|
|Legal and administrative information|1|
|Trustees' report|2|
|Statement of directors' responsibilities|5|
|Accountants' report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statments|9|
## **Company Information**
## **Trustees**
Tobi Ajayi Samson Adeyemi Adediran Adesina Samuel Adekunle Adesina
## **Accountants**
Family Financial Centre Accountants 43-47 Middle Hilgate Stockport SK1 3DG
**Bankers** Barclays
## **Independent examiner**
Rosemary Fuh ACCA
## **Registered office**
Unit 12 Dale House Vickers Street Manchester Greater Manchester M40 8EF
**Charity registered number** 08896712
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**Celestial Church Of Christ Jehovah Emmanuel Parish Charity registered number: 08896712 Trustees' Report for the year ended 28 February 2022**
The trustees who are also directors of the chairty for the purposes of the Companies Act 2006, present their report with the financial statments of the charity for the year ended 28 February 2022. The trusted have adopted the provisions of the Statement of Recommended Practice (SORP) `Accounting and Reporting by Charities` issued in March 2005.
## **Structure, governance and management**
## _**Governing Document**_
The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## _**Risk managment**_
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 fraud and error.
## _**Recruitment and Appointment of Trustees**_
The Charity is governed by its Board of Trustees as named on page 1.
The trust deed provides for the appointment of future trustees by resolution passed at a special meeting of he existing trustees. The truste deed does not require the trustees to retire by rotation.
## _**Trustee induction and training**_
The Charity is aware of the need to ensure that all trustees are adequately trained and are aware of their responsibility. Where required the trustees are provided with written guidance to make them aware of their responsibilites and to prepare them to discharge their duties to achieve the Charity`s objectives.
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**Celestial Church Of Christ Jehovah Emmanuel Parish Charity registered number: 08896712 Trustees' Report for the year ended 28 February 2022**
## **Objectives and activities for the public benefit**
## _**Objectives**_
The overalll purpose of the charity is the advancement of the Christian faith.
- The relief of persons who are in conditions of need and consequently suffering hardship or distress, or who are aged or sick.
- Spiritual Counselling to members and support for expectant mothers.
- Any other charitable purpose for the benefit of the local community.
- The Director/Trustees seek to achieve the company`s charitable objectives by maintaining a centre of worship and fellowship and by reaching out to the local and wider communities.
- We provide weekly Sunday services for adults and children, regular midweek for teaching and training, mentoring and coaching.
## _**Significant Activities**_
When planning our activities for the year, the Trustees have considered the Commissions guidance on the public benefit in particular the specific guidance on charities for the advancement of religion.
## _Weekly Services_
During the year we conducted weekly services to meet the objectives of the organisation. These services are aimed at our members and the general public, including children and young people, adults and the elderly.
## **Achievement and performance**
## _**Charitable Activities**_
The church organises regular worship service for its members and these services are open to the general public. These activities include weekly Sunday school for adults and children, Bible study, Prayer meetings and Sunday worship serices.
Other activities include special program for community get together such as Harwest Celebrations, Barbeque etc. The chuch opens up these programs to the public especially the community where it operates.
## **Financial Review**
## _**Reserve Policy**_
The trustees would like to work towards maintaining unrestricted funds at a level which equates approximateley three months of unrestricted expenditure.
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**Celestial Church Of Christ Jehovah Emmanuel Parish Charity registered number: 08896712 Trustees' Report**
The trustees present their report and accounts for the year ended 28 February 2022.
## **Principal activities**
The Charity`s principal activity during the year continued to be that of collecting donation from individuals and commercial organisations and advancement of the Christian faith and spiritual counselling
## **Trustees**
The following persons served as directors during the year:
Tobi Ajayi Samson Adeyemi Adediran Adesina Samuel Adekunle Adesina
## **Charity Act and provisions**
This report has been prepared in accordance with the Chairy Act 1993, the Charity (Accounts and Report) Regulations 2008 and the provisions of trust deed .
This report was approved by the board on 13 July 2022 and signed on its behalf.
Adeyemi Adediran Adesina Trustee
4
## **Celestial Church Of Christ Jehovah Emmanuel Parish Statement of Trustees' Responsibilities**
The trustees (who are also the directors of Celestial Church Of Christ Jehovah Emmanuel Parish for the purposes of company law) are responsible for preparing the report and accounts in accordance with applicable law and UK Accounting Standards.
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Society and of the incoming resources and application of resources for that period.
In preparing the accounts the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- Observe the methods and principles of the charities SORP
- make judgements and estimates that are reasonable and prudent;
- ● Follow applicable accounting standards, subject to any material departures disclosed and explained in the financial statements and
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue its activities.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Society and enable them to ensure that the accounts comply with the Charity Act 1993. the Charity (Accounts and Report) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Society and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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## **Celestial Church Of Christ Jehovah Emmanuel Parish Accountants' Report**
## **Accountants' report to the trustees of Celestial Church Of Christ Jehovah Emmanuel Parish**
You consider that the Society is exempt from an audit for the year ended 28 February 2022. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Charity Act 1993 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Society at the end of the financial year and of its statement of financial activities for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the statement of financial activities, the Balance Sheet and the related notes from the accounting records of the Society and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Family Financial Centre Accountants
43-47 Middle Hilgate Stockport SK1 3DG
13 July 2022
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## **Celestial Church Of Christ Jehovah Emmanuel Parish Statement of financial activities for the year ended 28 February 2022**
|**Notes**
**INCOMING RESOUCES**
**Incoming resouces from**
**generated funds:**
**Voluntary Income**
Donations
Governement grants
**Total incoming resources**
**RESOURCES EXPENDED**
Charitable Activities
2
Support Cost
Goverance Costs
2A
**Net incoming resources**
Total funds brought forward
5
**Surplus for the financial year**|**2022**
**£**
38,159
13,756
51,915
(4,948)
(16,172)
(1,428)
29,367
2,405
31,772|**2021**
**£**
11,699
9,500
21,199
(4,456)
(14,248)
(800)
1,695
710
2,405|
|---|---|---|
7
## **Celestial Church Of Christ Jehovah Emmanuel Parish Balance Sheet as at 28 February 2022**
|**Notes**
**Fixed assets**
Tangible assets
3
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
4
**Net current (liabilities)/assets**
**Total assets**
**Funds**
**Unrestricted funds**
Total funds
5
**Shareholder's funds**|**2022**
**£**
36,300
19,464
(23,993)
(4,529)
31,771
31,772
31,772|3,398
(993)|**2021**
**£**
-
2,405
2,405
2,405
2,405|
|---|---|---|---|
Adeyemi Adediran Adesina Director Approved by the board on 13 July 2022
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## **Celestial Church Of Christ Jehovah Emmanuel Parish Notes to the Accounts**
**for the year ended 28 February 2022**
## **1 Accounting policies**
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recomended Practice: Accounting and Reporting by Charities (SORP 2005) and appicalble UK Accounting Standards and the Charities ACT 1993.
## _**Incoming resources**_
Incoming resources are included in the Statement of Financial Activities when the charity become entitled to the income.
Donated Services are included in the incoming resources at an estimated value of those services to the charity.
## _**Resources expended**_
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable expenditure comprises the grants awarded by the charity in the delivery of its activities and services for its beneficiaries. It includes both the grant and direct support costs.
Governance costs include costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic managment of the charity including trustee expenses.
## _**Fund Accounting**_
All of the Society`s funds are unrestricted. Unrestricted funds are available for use at the discretion of the trustees in the furtherance of the general objectives of the Society.
## **2** _**Analysis of charitable expenditure**_
The charity undertakes its charitable acitivities through directly attributable costs and apportioned support costs.
|Charitable Activities
Support Costs|**2022**
**£**
4,948
16,172
21,120|**2021**
**£**
4,456
14,248
18,704|
|---|---|---|
## **2 Analysis of governance costs**
The charity undertakes its strategic direction of the organisation through governance costs and the cost associated to it.
|Trustee expenses
Accountancy fees|**2022**
**£**
-
1,428
1,428|**2021**
**£**
-
800
800|
|---|---|---|
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## **Celestial Church Of Christ Jehovah Emmanuel Parish Notes to the Accounts for the year ended 28 February 2022**
## **3 Tangible fixed assets**
|**Cost**
Additions
At 28 February 2022
**Depreciation**
At 28 February 2022
**Net book value**
At 28 February 2022
**4**
**Creditors: amounts falling due within one year**
Accountancy fees
Private loan
**5**
**Analysis of Charitable funds**
At 1 March 2021
Incoming resources
Resources expended
At 28 February 2022|**2022**
**£**
993
23,000
23,993
**2022**
**£**
2,405
51,915
(22,548)
31,772|**Land and**
**buildings**
**£**
36,300
36,300
-
36,300
**2021**
**£**
993
-
993
**2,021**
**£**
710
21,199
(19,504)
2,405|
|---|---|---|
## **6 Staff emoluments**
No employees received emoluments in excess of £60,000
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## **Celestial Church Of Christ Jehovah Emmanuel Parish Detailed income and expenditure account for the year ended 28 February 2022**
|**INCOMING RESOUCES**
Donations
Governement grants
**RESOURCES EXPENDED**
**Charitable Activities**
Ministries expenses
**Management & Administrative:**
Rent
Alarm & security
Light and heat
Stationery and printing
Subsistance
Cleaning
Repairs & maintenance
**Goverance Costs**
Telephone and fax
Accountancy fees
Accountancy fees
Bank charges
Net incoming resources|**2022**
**£**
38,159
13,756
51,915
4,948
7,922
1,344
3,880
50
1,496
500
980
16,172
218
-
1,184
26
1,428
29,367|**2021**
**£**
11,699
9,500
21,199
4,456
8,190
672
3,500
70
1,216
-
600
14,248
-
800
800
-
800
1,695|
|---|---|---|
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**Celestial Church Of Christ Jehovah Emmanuel Parish Charity registered number: 08896712 Independent Examiners' Report On The Accounts for the year ended 28 February 2022**
I report to the trustees on my examination of the accounts of Celestial Church Of Christ Jehovah Emmanuel Parish for the year ended 28 February 2022.
## **Responsibilities and Basis of Report**
As the charity's trustees, you are responsible for the preparation 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report was approved by the independent examiner on 13 July 2022 and signed.
Rosemary Fuh ACCA
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