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2021-03-31-accounts

REGISTERED CHARITY NUMBER:

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 FOR CHRIST'S WAY ASSEMBLY MINISTRIES

Appiatse & Associates Chartered Certified Accountants 191 Waltham Way Chingford London E4 8AG

CHRIST'S WAY ASSEMBLY MINISTRIES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page
Report of the Trustees 1 to 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 8
Detailed Statement of Financial Activities 9

CHRIST'S WAY ASSEMBLY MINISTRIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report with the financial statements of the charity for the year ended 31 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

Principal address

4 Hutton Way Stoke-on-Trent ST2 0NU

Trustees

Ms J Nyokanhete G Musonza

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution, Objectives and Policies

Christ's Way Assembly Ministries is a registered Charity number 1161365 governed by its Governing document dated 21 April 2015.

Introduction

Christ's Way Assembly Ministries was founded in 2015 by Pastor Danford and Jesca in Stoke-on-Trent in Staffordshire, to advance the Christian faith and spread the Gospel here in the United Kingdom.

The Pastor Danford ministers at the Sunday main service and Friday evening services. Our Friday services focus on Bible scriptural teaching sessions empowering the church with life changing word of God. Emphasis is on the Bible and the Contemporary life of a Christian. It is in the Friday Evening service that all the church members are encouraged through illustrative teachings to devote themselves to an everlasting and life changing relationship with God. The biblical information the members receive in their spirit allows transformation to take place in their lives. We the Trustees thank our Pastor for tirelessly evangelising, Preaching and teaching throughout 2020/21 financial year. The Pastor has managed to reach the congregants through the Zoom platform and other social media means during the pandemic period. We also extend great thanks to the church members who are reaching out the community with the Word of God.

Our ministry is a multi-cultural church which though still in the growing stage is a united, loving, caring and a compassionate body of Christ. We work with other local churches, community groups and ministers in furtherance of the gospel across the Staffordshire area and beyond.

Strategic Plans for the Ministry

The charity's objects are:

  1. To empower and instil faith in people through preaching and teaching the Word of God

  2. To Spread the Word of God through evangelistic material and other church resources

3.The relief of poverty, Sickness and Distress among church members and the community

  1. To Advance the Christian Faith

  2. Any other charitable purposes according to the laws of England and Wales and as the Trustees may from time to time think fit.

Aims of the Ministry

The main aim of the Ministry is to spread the Gospel across the cities of United Kingdom through evangelism material, Social media awareness and publications. Although the church is at a growing stage, it is responding well to growth through dedicated Volunteers who work tirelessly in evangelising and outreach programmes. Pastor Danford always emphasise the importance of working together and is passionate about mentoring and raising future church leaders. We as Trustees frequently hold meetings with the Pastor, church leadership and Volunteers making sure that everyone is aligned to the Mission, Vision and Objectives of the Ministry.

Page 1

CHRIST'S WAY ASSEMBLY MINISTRIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management and internal controls

The Ministry Trustees are responsible for maintaining a sound accounting and internal control system. All Voluntary donations in tithes and offerings are counted and signed for by a minimum of two adult church members appointed by Trustees. All records of accounting significance are properly filed and referenced. All payments are discussed, agreed and authorised by church Trustees. All church materials including evangelism fliers and Social media publications are approved by Trustees prior to publication to ensure compliance with data protection rules. The church maintains an up to date adult safeguarding policy and child protection policy. The Church has a strict Child protection and Safeguarding Policy and has staff dedicated to the Sunday school and the youth. All church members are aware of the Data protection Laws (GDPR) in so far as it applies to the church. All social media publications are robustly scrutinised by Trustees prior to publication.

OBJECTIVES AND ACTIVITIES

Public benefit

The trustees of Christ's Way Assembly Ministries had due regard to the public benefit guidance published by the Charity Commission in compliance with its duties under section 17 of the Charities Act 2011.

The Church is there to:

  1. Spread the Word of Gospel in Stoke-on-Trent and the Cities in United Kingdom

  2. Helping the greater community grow in the knowledge of the Word of God through empowering, encouraging and instilling hope in them.

  3. Identifying the needy and assisting them according to their needs

  4. Constant involvement with the Council, local churches and other charities in helping the needy.

The trustees consider that for these reasons the charity meets its public benefit requirements. Through a community fund the church was able through its volunteers to help the elderly in the community access basic day to day needs such as foodstuffs and medication during the peak of the pandemic. Our Volunteers responded well to those affected by Covid-19 who needed help whilst Isolating in their homes. This was done through Door step food drop in sessions.

Ministry Growth Plans

Through the help of church Volunteers the church is able to consistently reach out to many people in Stoke-on-Trent and Surroundings cities through the distribution of evangelism material. Although we have slowed down on handing out fliers due to the pandemic we look forward to resume as life returns to normal. We have resorted to spread the good news to our local communities through word of mouth. Most of our adult church members voluntarily take evangelism seriously, as a result the ministry is now known by the majority of community members. As a result of a motivated congregation attendance and participation in church activities is very encouraging. It is the Ministry plan to spread the gospel to other parts of England and wales. We look to work hand in hand with other local organisations to increase youth and Sunday school activities to alleviate anti-social behaviour in the community. In addition to the usual Sunday Service and Friday Evening Service the Ministry has a Women's Meetings wing which is well attended and growing. These meetings focus on praying, teaching and living a contemporary life as a Christian. The use of Zoom and other Social media platforms during the pandemic to consistently reach our church members and other members of the community has enabled to remain stable and focused on growth.

Governance

The Trustees, work together to ensure that the aims and objectives of the Ministry are met and the different internal ministries run smoothly. All the church activities and appointments are governed by our governing document. Trustees from time to time review the current internal control systems making the necessary improvements whenever necessary to comply with current charity legislations.

Page 2

CHRIST'S WAY ASSEMBLY MINISTRIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE

Financials

Voluntary unrestricted income for the 2020/21 financial year totalled £18810 compared to £10542 for the previous year. The ministry has been able to finance all its operational costs. Thanks to a generous congregation which has been voluntarily giving towards the spreading of the Gospel across the Staffordshire county. Currently the main expense of the church is rent for our Sunday Service and Friday services. The church now use one venue on lease for all church services and we are grateful to have managed to pay monthly rentals throughout the challenging pandemic period. The current place of worship is giving us an opportunity to grow as most members are now used to the same venue. However growth has been slow than expected due to lockdown and restrictions in church attendance during the peak of covid-19 pandemic. The ministry does not currently have employees at the moment. An increase in church members and voluntary giving of tithes and offering has significantly improved both the financial position and performance in 2020/21 financial year. We look forward to a general growth in members and voluntary tithes and offerings as we move away from the pandemic period.

ACKNOWLEDGEMENTS

The Trustees would like to thank all church members for consistently supporting the spreading of the Gospel in Staffordshire and surrounding areas. It is through their voluntary resources that the Ministry is able to meet all its commitments and continue to positively impact people's lives.

G. Musonza - Trustee

J. Nyokanhete - Trustee

Approved by order of the board of trustees on 25 March 2022 and signed on its behalf by:

Ms J Nyokanhete - Trustee

Page 3

CHRIST'S WAY ASSEMBLY MINISTRIES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

31.3.21
Unrestricted
fund
Notes
£
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
18,810
RESOURCES EXPENDED
Costs of generating funds
Costs of generating voluntary income
12,652
Charitable activities
Evangelism
11,584
Total resources expended
24,236
NET INCOMING/(OUTGOING)
RESOURCES
(5,426)
RECONCILIATION OF FUNDS
Total funds brought forward
(124)
TOTAL FUNDS CARRIED FORWARD
(5,550)
31.3.20
Total
funds
£
10,542
10,187
198
10,385
157
(281)
(124)

The notes form part of these financial statements

Page 4

CHRIST'S WAY ASSEMBLY MINISTRIES

BALANCE SHEET

AT 31 MARCH 2021

31.3.21
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
15,163
CREDITORS
Amounts falling due within one year
3
(20,713)
NET CURRENT ASSETS/(LIABILITIES)
(5,550)
TOTAL ASSETS LESS CURRENT
LIABILITIES
(5,550)
NET ASSETS/(LIABILITIES)
(5,550)
FUNDS
4
Unrestricted funds
(5,550)
TOTAL FUNDS
(5,550)
31.3.20
Total
funds
£
164
(288)
(124)
(124)
(124)
(124)
(124)

The financial statements were approved by the Board of Trustees on 25 March 2022 and were signed on its behalf by:

Ms J Nyokanhete -Trustee

The notes form part of these financial statements

Page 5

CHRIST'S WAY ASSEMBLY MINISTRIES

FOR THE YEAR ENDED 31 MARCH 2021

NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities 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 headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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 within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020 .

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020 .

3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Bank loans and overdrafts
Other creditors
31.3.21
£
20,625
88
20,713
31.3.20
£
-
288
288

Page 6

CHRIST'S WAY ASSEMBLY MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2021

4. MOVEMENT IN FUNDS

Net
movement in
At 1.4.20 funds At 31.3.21
£ £ £
Unrestricted funds
General fund (124) (5,426) (5,550)
TOTAL FUNDS (124) (5,426) (5,550)
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 18,810 (24,236) (5,426)
TOTAL FUNDS 18,810 (24,236) (5,426)
Comparatives for movement in funds
Net
movement in
At 1.4.19 funds At 31.3.20
£ £ £
Unrestricted Funds
General fund (281) 157 (124)
TOTAL FUNDS (281) 157 (124)
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 10,542 (10,385) 157
TOTAL FUNDS 10,542 (10,385) 157

Page 7

CHRIST'S WAY ASSEMBLY MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2021

4. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

At
Unrestricted funds
General fund
TOTAL FUNDS
Net
movement in
1.4.19
funds
At 31.3.21
£
£
£
(281)
(5,269)
(5,550)
(281)
(5,269)
(5,550)

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 29,352 (34,621) (5,269)
TOTAL FUNDS 29,352 (34,621) (5,269)

Page 8

CHRIST'S WAY ASSEMBLY MINISTRIES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2021

INCOMING RESOURCES
Voluntary income
Donations
Grants
Total incoming resources
RESOURCES EXPENDED
Costs of generating voluntary income
Church rent
Light and heat
Charitable activities
Telephone
Charitable - Welfare expenses
Community projects
Outreach expenses
Web design
Building repairs & painting
Support costs
Finance
Bank charges
Total resources expended
Net (expenditure)/income
31.3.21
£
8,861
9,949
18,810
18,810
12,192
460
12,652
180
4,438
2,842
2,200
200
1,716
11,576
8
24,236
(5,426)
31.3.20
£
10,542
-
10,542
10,542
9,563
624
10,187
120
-
-
-
-
-
120
78
10,385
157

This page does not form part of the statutory financial statements

Page 9