Charity No 1162263 Evangel Assemblies ol God Church Annual Accounts 31st December 2023 C.J.H Accounliw Limited 226 Sandy Lane Droylsden Manchester M43 7JX EVANGEL ASSEMBLIES OF GOD CHURCH CONTENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 Page Reference and alkninistrative details of the charity Trustees. report 24 Inde￿ndent exaM￿e[S report Statement of financial act￿￿88 Statement of financral position Notes to th8 finanaal Statements EVANGELASSEMBLIES OF GOD CHURCH REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARI FOR THEYEAR ENDED 31ST DECEMBER 2023 Trustees Gra￿ Nkan$ah Larfoi Semon Rose Aframa Twum Charity rÈgi5tration number 1162263 Principal office Apartment 203 Savoy Court 2 Aines Street Manchester M125BQ Independent examlnor Georgina Ru58811 8ankers N8tW8st Pagg 1 EVANGELASSEMBLIES OF GOD CHURCH TRUSTEES REPORT ST FOR THE YEAR ENDED 31 DECEMBER 2023 The Tiustees piesent thei¥ anThual Teport together with the financtal statements of Evangel Ass8mbltes of God Church Ithe charity) for the ended 31 Dec8mbef 2023. The Tnjstees Confirm that the annual iewrt and finanaal statemetEts of the chaity cornply with the cuiient statutory requir8m8nts. the requirements of the ¢harity's governirg document and the provisions of the Statement of RecornTnended PTactice ISORPI'Accounting and Reporting by charit￿s pr8paring theiT acLounts in accordan￿ WI￿ the Financial Reporting Stand8rd applicabk in the UK and Rewblic of IF8land {FRS 1021 ISSU￿ 16 July 2014. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The charity ig controlled by rts goveming docvm8nt. 8 de￿1 ottrust. and constitutes an unincorporated ch8rity- Rlsk Manag•m•nt Th8 trustees have a duty to identify and review the rksks to which the charity 55 8XPOS8d and to ensure apwoptkgt8 controls are in plac8 to provide reasonable assurance against fr&ud al￿ error. Objectives and Activitias Obje¢rfve and alms 1. The objective forthe charity is th8 advancement of th8 Christian Faith for the public b&nefit, in accord8ElCe with the doctriTr83 set out in the ststement of faith 2. The rel￿f0f poverty FINANCIAL REVIEW ResÈNè Policy The statement of the finan¢HI acbvil.es shows a SUfpIu8 of £38,138 8nd our net assets stand at £121,398. Principal Funding This is provKled mainty through voluntary tithes ar￿ offerings by church members. Page 2 EVANGELASSEMBLIES OF GOD CHURCH TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31- DECEMBER 2023 STATEMENT OF TRUSTEES, RESPONSIBIUTIES The TTU5te8s are r&%ponsble for preparing th8 Trustees, report and the financAal ststements in accordanee with appl￿b￿ law 8nd Untted KI￿gdomAccOUttting Standards (United lQngdom GeTrefallyAccepted Accounting Pf8CtiC81. We would also like to establish a welF-equipp8d chiklr8n's church within the parish so that the children can in a oomfortable environment. Train the volunteers arxl mini8ters through vaTiOUS Courses and seminars in order to welpequipped workforce. The law applicable to charilies in England & wa￿ requires the Trustees to p￿pare fina￿al Statements for ea¢h financial year which gwe a true and fairvi8w of the state of affrdif5 of the charity and of the incoming resources and application of resources of the charity for that period. In preparing th&se financial statemenls, the Trustees are requTr8d to.. select suitable acc¢wnting policies and then apply them consistenty,. observe the methods and prinaples In the Charitie5 SORP". make judgments and esJmates that are reasonable and prirdenL slaie whetheT applicable UKAccounbng Standards have been followed, subiect to any rnateiial departures Llisclosed and explained tn the financHI statements". prepare the financial statement5 ori the going concern basis unless it Is inapproprrate to presume that th8 tharity wll continue in operation. The Trustees are responsib￿ for keeping proper accounling records that disd05e with reaSona￿e accuracy at arry tirne the financtal wsity'on ofthe cha¥¥ty and en8￿8 th8m to ensure that the financial statements o)rnply with the Charitie5Act 2011. Th&y are atso r8sponsibJ8 for safeguarding the assets of the charty and hence for t8king reasonable steps ft>rthe preventK)n and detÈction of fraud afid other irregularities. This report was approved by Trustees on 25th Juty 2024 and on their behatf, by.. rs Gra￿ Nkansah Page 3 EVANGEL ASSEMBLIES OF GOD CHURCH INDEPENDEDNT EXAMINERS REPORT ST FOR THE YEAR ENDED 31 DECEMBER 2022 I report on the accountrs of th8 Charity lor the year ended 31 Decemb8r 2022. which ar8 set out on pages 5 to 9. Re5P8Ctive r8SPDnsibllitSes of trust￿ and exarninèr The charity's trustees are F8spOn51b￿ forth& preparatlon of the a¢¢ounts. The chaTttys trustees consKler thal an audit is not required for this year {under Section 144121 of the ChaTiti"e5 Act 2011 Ithe 2011 A¢tl and that an independent examination 15 required. It is my responsibility to.. exanwne the accounts under S8Ction 145 ofthe2011 Act io fouow the proc8duTeS laKI down in the General Directions given by the Charity Commission luTrd8r SectiOFTr 14515llb} of the 2011 A¢tl= and to state whether patbcular matters have come to my attention. Basis of the Independent exam¥n*s report examination was carried out accordanc& with the GÈneTal Diredons gNen by the Charity Commission. An examination includ88 a rewew of lh8 accounting r8cords kept by the charity and 2 comparison of th8 accounts pre58nt£d with those r8cwds. It 81so includes consideration of any unusual items or disdosures in the accounts. and seeking explanatsons from you as tnstees o)ncerning any such matters. The procedur&s ndertaken do not provide all the evidenc8 th4t would bè required in an audil and consequently no opÈnion is giv8n as to whether the accounts present a'true and fair vi8w' arTrd the report is limited to th058 matter5 S&t out in th8 stat&mènts below. Tndependent txaminees statement In connection with rny examination, no matter has come to my attention.. which gives rne reasonab18 cause to teliev8 that, in any rnatèrial resFeC( requirem8nts to keep ac￿￿nting records in accordan￿ with Section 130oftFE 2011 Act.. and to prepare accounts which a¢cord with Ihe ac(x)uTrting records and to comply with the aCcoUnt￿g requiremenis ofthe 2011Act have not b88n met.. or 4. to which, in my opir%¢x7, attention shoukl be drawn in order to enable a proper understsnding of the accounts to be rea¢hed. Georylna Russell 2610512023 Page 4 EVANGEL ASSEMBLIES OF GOD CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023 Noies 20 ijnrestrirted Funds 2022 Unrestricted Fut)ds INCOMING RESOURCES Incoming resources fmTh goner4ted funds Voluntary income 5L252.00 30.122.00 Totsl Incoming re50urce5 5l252.00 30,122.00 Rtrsources Exponded charl18b￿ activities Resour(*s expended on tharitat￿e activitie5 7.17&rK) IL991.riJ Governance tosts 5.936.LhJ 5,857. Total resourtes expend8d 13.114.(K) 17,848.00 Sutplusl (der￿it) ftsrlhe year 38.138.O) IZ,274.00 Page S EVANGEL ASSEMBLIES OF GOD CHURCH STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31ST DECEMBER 2023 Notes 2023 Unrewlrted Funds 2022 Unrestricted Funds FIXEDASSETS Tangible ￿Sets 130,802 I31￿02 130,802 131,002 CLIRREt4T ASSETS Cash at bank Debtors 3,693 IS￿08 19,501 162 5.871 6.013 CREDITORS Amountfallingdue wtthN) oneyear -10,590 -25A70 ￿￿CURRENrASsETs 8,911 -19,437 TOTALA55ETS LESS OJRREAfLIABiimES 139.713 111.565 CPEDThORS Amount falli￿¥dUe afrer one year -28.305 N￿AsSE[s 121398 83,260 FUNDS Unrestrlcted funds= Generdlfund 121.398 83.260 TOTAL FUNDS 121398 83,2f4J ThefinatKial statemenfswere approved bythÈ board of Trustees¢n 2510712024and were￿gned on its behaW by-. On behallof*he ￿ard.. Mr5 Gra￿ Nkatwh Chalrman Page 6 EVANGEL ASSEMBLIES OF GOD CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THÉ YEAR ENDED 31ST DECEMBER 20rJ I ACCWNTrIG POUCIES Thefinènaal 5tatement5 have been prepared undErthe hlstorical cosrconventiDn and in accordanre with the 5tHtementof recommended pracrice.'Ireland IFRS 1021 Accountingand RepDrting bycharit1£5PTEpariDgtheiracr(yJnts in ?rcordaDte with thE nanckl RepDrtln8 Standard èppilcable Inthe UK znd Republic of ISSL& on 16July2014andwththe CharitiesAtt2011. All incoming tE5D￿tr￿saFg Dn theSt8ien*xrtof FinanrAtiIAetivhtg6%*hgnth• chaTItyts **l¥enbUed iotr* In¢omtr8nd thts8ThvJuTht can be quanttfi£d Withreasonab￿ accuracy. Resources 8xp8n41od ExfvthutÈ15 arcoun1￿ltsr￿￿¥Tr acrruaL% bs*5 and underthe F*BdThYJgthata99iewiE ￿lCO￿￿ [dai￿tD1he category. Where costscannot bedirectlyattributed to partiCu￿r headin84fhey havebeen allocat￿ to actlvitle5 on a bas15 COTr515tEnt￿￿bthe use of re5ourte Tattgible f[x￿ Dew8(iablln Is wovh*d4t1￿fo￿￿￿9 ￿n￿l[￿leS ￿£￿*t0￿y110off èE59t0￿rf￿￿t￿tsd wefLI lrfe utchoffiw@4UPTnBnt.2W thrThvJ 4)toiVeht4e-25%-rèlu¢higba*e Ta¥thD ThE tax on rfiCh?rIa￿ Fund a¢¢ounUTrg Un[estr￿ed funds can bt U8ed thEdwIts￿E0￿4EChves oflhEtsustee5 Re￿￿8d fundscan ontybe1￿dftyWtir￿￿rrÈstr￿￿ putPD5esYMhinthe thi￿8011he ckHrty. atwswhen 6pedfjed by the iknortyvJhèn fvnd$ atB tai5pd p8rtKxlarreslriLtsd purpoEe5. FLthere¥pknalEon o[the￿ule8[￿ puwofPthfi￿d i%inthdedin the m18s1Dth8finaDE￿ statements. 2 ¥OLifNTApYif4coME IYoThatlons rece Interest received 5L252 30,102 20 TDtslvoluntsryincorne 30JZZ Page 7 EVANGELASSEMBLIES OF GOD CHURCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31ST DECEMBER 2023 2023 2Q2Z [￿natIOnS 7.118 rtese¥pended onch*bie3CtlvMv 7.178 2023 Z02Z A¢w￿¥dntyfees Depreciatron U8ht&heat L￿tI Interest 250 L41S 1.703 1.365 961 otherI￿g￿l& prof￿0￿31 Rent&rates Repalrsand rn31ntena￿e &JndryexFEnSeS 549 341 896 12 ￿e￿urCeS expendÉdongovemancecosts 5Ja6 5 TRL18TEE¥REIAiJNVL4MofiAIIDBEF￿s rch Clmwch ProFe TotAI C05T A5at 15tJanu3ry1023 133.979 A58t 415toet￿￿@r2Q2S 133,Y79 DEPRECIATION Asèt tstJanuary2023 Charge fortheyear ASJt3tstDÈc￿b￿r2D23 1977 1977 2rii 3,171 3.177 EfBOOKVAWE At31St DetembÈr2023 I30￿2 At31rtDÉrembw2022 EVANGELASSEMBLIES OF GOD CHURCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31ST DECEMBER 2023 7 DEBTOR5 2023 zvzz GIftA￿ R*daim31.112022 61fLA￿ R￿daiM31.l22o23 S*71 9937 5.871 T0ts14ebtors 15, Att4untsnty nk Loans Othercreditors IS.(N)O 25N70 g CREDrroHs..AW)UPIY3FAiLWGIJUEVTERONEYEK 2023 1022 BènkLoans 305 305 Asat 01￿￿023 ifi￿r Unrestrictedknth Guneralfund 83,2￿.u0 38.138.ri) TDtsIknth Pag* 9