PRESBYTERJAN CIIIJRCII OF GHANA
SOIJTH I.ONDON DISTRIC'I"
REPOR'I. AND FINANCIAL STATEMENTS
31st f)ECEMBLR 2024
CFIARI'I'Y No. 1168832

PRESBYTERIAN CHURCH OF GHANA
SOUTH LONDON DISTRICT
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 3 1st DECEMBER 2024
CONTENTS
Legal and Admini5trativ¢ Details
Re￿Irt of the Trustees
24
R¢port of the Independent Examiner
54
Statement of FinanGial Activities
Balancx sheet
Notcg
9-15

PRESBYTERIAN CHURCH OF GHANA
SOUTH LONDON DISTRICT
CHARITY INFORMATION
31st DECEMBER 2024
Status
Charitable Incorporated Organisation (CIO)
CIO Number
1168832
Re8jStered Office and Operational Address
RLV HENRY ADDO DARKO
48 BARING ROAD
SOUIH I,F.F,
LONDON
SE12 UPW
Trustees
Abena Asare Koranteng
Abigail Adu-Amankwah
Amanda Appah
Atta Mireku
David AkuLTo
Dori5 Addo-yobo
FAliih AddowY()bo
Lllen Amponsaa Saforo
Ernest Okrah
F.uniLc Adu-ycbuah
Frederick Ankomah-Kcssic
rederick Osei-Akomcah
Georgc Commodorc
Jacob Asomaning A8yei
James Awuku
Jason Kwadwo Owusu
Joyce Asarc
Kwamc Amo-Agyci
Lydia Agyeiwaah Oduro
Martin Atakorah-Ababio
Michael Ohene-Asiedu
Rev Henry Addo Darko
Sally Bortey
Sjmuel Amankwa
Samu¢l A5iedu-8asu
William Asiama Bekoe
Yaw Addae Boadu
Indepcndcnt Examiner
Martin Morrison & Co Limited
Unit 43 The Coach House
66170 Bourne Road
Bexiey
Kent
DA5 ILU

PRESBYTERIAN CHURCH OFGHANA
SOUTH LONDOIY DISTRICT
REPORT OFTHE TRUSTEES
3191 DECEMBER 2024
The TNstccs prcscnt their report and the financial slatements for thc period ended 31st December 2024
A¢tlvltl¢s and Review
THE OBJF.crs op 'rHL CIO ARE.. ( I) TO ADVANCF. THF. CHRIS"I'IAN I,'AI'I"II I,'OK'I'I IL BENEF IT 01.. THE PUBLIC
tN ACCORDANCL WI'I'II 'I'I IL STATEMEwf OF BF.I.IF.FS IN SUCII WA YS AND IN SUCH PARTS OF THE UNITED
KINGDOM AS THE TRUSTEES FROM TIML 'I'O 'fiME MAY THINK FIT INCLUDING PROMOTING AN
UNDLRSTANDING OF EQUAL TRF,ATMLNI' 01.. ALL: (2) THE RELIEF OF SICKNESS AND POVERTY OF THF,
(JENERAL PIJBI.IC BY PROVIDING.. GOODS TO NDIVIDUALS IN NF.F.D, WHICH THF.Y COUI,D NOT o'fiiLRWISE
AFFORD THROUGII LACK OF MEANS, AND TO CHARI'I'ILS OR OTHER ORGANISATIONS WORKING TO
PREVLNT OR RELIEVE POVERTY,. (3) TO HELP YOUN(i PEOPLE THROUGH LEISURE TIME ACTIVITIF.S TO
DLVLLOP THEIR CAPABILITIF.S THAT 'I'IILY MAY LWROW TO FULL MATURITY AS INDIVIDUAI.S AN[)
MLMBERS OF SOCIETY.
Structure, Govemancc Management
PRF.SBYTERIAN CFIURCH OF GHANA SOUTH I,ONDON DISTRICT is a charitabl¢ or8anisation, It is registered
with the Charity Commission undcr Lharity number 1168832.
'I'he Lommand structure of thc Prcsbytery Church of tihana South London District is lcd by Rcv Hcnry Addo Darko as
chuir.
Rtvlew of the Period
'I'he charity had a surplus of £8,543 during the period undLr rcview.
Risk ManAgement
The Irustccs have a duty to identify and rcview the risks to whiLh the charity is exposed and to ensure appropriatc
controls are in placc to provide reasonabl¢ assurance a8ainsi fraud and crror.
It is the poliLy of the board, takin8 account of thc level of8ranls re¢¢ivabl¢ from various funders, to seek each period to
match incumL and expenditure and lo &void accumulaiing a dcfiLiL such that Presbylerian Church of Ghana South
l.ondon District is able to continue successfully its work.
Trustees, Rrspon5ibilities
Charity law requires the I'rustees to prepare financial statem¢nts for cach financial Period which give a true and fair view
ofihe stutc of affairs of the chwity and of the surplu5 or dcficit of the charity for that period. In prcparing those financial
Statements, thc Trnstees are required to
8elert suitable &ccounting policics and apply them consistently.
makc judgements and estimates that are re&sonablL and prndent.
state whether applicable accounling Standards have been followed, Subject to any materi&l departures disclosed
and explained in the financial slalemenls.
pr¢pdr¢ the finanGial statements on ihe going ¢on¢¢rn basis unless it is inappropriate to presume that the charity
will rontinue in operation.
Th¢ Trustees are responsible for keeping propcr ar¢ounting records which disclose with reason&ble accuracy at any timc
the finanrial position of the charitable company and tr) enabl¢ it to cnsure that the financial Statements comply with the
Charities Act 20 I l. It is also responsibl¢ for safeguarding the assets of the charity and hence for taking reasonablc steps
for the prevention and detection of fraud and other irre8ularitie5.

PRESB￿ERIAN CHURCH OF GHANA
SOUTH LONDON DISTRICT
REPORT OF THE TRUSTEES
31st DECEMBER 2024
Trustees
The trustees dwing the period under review and at the time of signing the rep(wt were:
Abena Asare Kordnteng
Abigail Adu-AmaTJkwah
Amanda Appah
Atta MireLu
David Akuffo
DoTiS AddTrYoLx)
Edith Add(FYo
Ellcn Amponsaa Saforo
Ernest Okrah
Eunice Adu-Ye￿ah
FTedeTick Ankornah-Kessie
Frederick Osei-Akomeah
G¢orge Commodore
Jacob Asomaning Agyei
James Awuku
Jason Kwadwo Owusu
Joyce Asare
Kwame Anno-Agyei
Lydia Agyeiwaah Oduro
Martin Atakorah-Ababio
Michael Ohene-Asiedu
Rev Henry Addo Darko
Sally Bortey
Samuel Amankwa
Samuel Asiedu-sasu
William Asiama Bekoe
Yaw Addae Boadu
Ttustees have no beneficial interest in the chwity and are not remunerdted.
Investh]ents
PRESB YTERIAN CH URCH OP- GHANA SOUTH LONDON DISTRICT may invest arnounts not immediately requiied for our
objectivcs in Such invc5tTncnts, sccurities or propcrty as may bc Ihoughi fil, subjcct ncvcrtheless lo such condilions and
such consents as may forthe titne being be imposed orrequired by law. The Trustees, investment policy is to hold cash
reserv¢5 in special reserye deposits 50 as to safeguard the capital value of the reserves and ensure we ar¢ able to m¢¢t our
obligations as they fall due.
Reserves Policy
Free reserves held to mitigate risks resulting from unexpected drop5 in inwme. or unexpecfrd 5hortterni increases in
expenditure. For PRESBYTERtAN CHURCH OF GHANA SOUTH LONI)ON DISTRICT this includes:
Ensuring continuity in the event of a large variation in income
To sp¢nd in Board approved emergencies
Bridge cash flow problerns
To cover specific liabilities and unforeseen contingfflcies.

imiLof4DOTrI Plh7Aicr
JlIlBE('ENIIER I•M
l%b
PI%IKII'I
Thc
.YO-t(-.
Ifhy
JTWJ

PRESBYTERIAN CHURCH OF GHANA SOUTH LONDON DISTRICT
Independent examiner's report on the accounts
Report to the trustees of: PRESBYfERIAN CHURCH OF GHANA SOUTH LONDON DISTRicr
On the accounts for the year ended: 31 December 2024
Charity number: 1168832
Respective responsibllltles 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
Charltles Act 2011 ('the Charities Act") and that an independent examination is needed. I
am qualified to undertake the examtnation by bein8 a qualified member of
ACCA {the Association of Chartered Certlfied Accountants).
It is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the
Charity Commission {under section 14S(Sl{b) of the Charities Act, and
>> to state whether particular matters have come to my attention.
8asls of Independent examiner's statement
My examination was carried out in accordance with general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept bythe charitv
and a 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 the trustees concerning such matters. The procedures undertaken do not provide all
the evidence that would be required in an audit, and consequently no oplnion 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 statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention
l. which gives me reasonable cause to believe that in, any material respect, the
requirements..
to keep accounting records in accordance with section 130 of the Charities
Act; and
to prepare accounts which accord with the accounting records and comply
with the accounting requirements of the Charities Act

PRESBYTERIAN CHURCH OF GHANA SOUTH LONDON DISTRicr
Independent examiner's report on the accounts
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.
Signed:
Yaw Kusi B5c. {Hon5), FCCA
Martin Morrison & Co Llmited
Chartered Certrfied Accountants
Unlt 43 The Coach House
66no Bourne Road
Bexley
Kent
DAS ILU

PRESBYIERL4N CHURCD OF GHANA
SOUTR LONDON DISTRICT
LTEMENf OF FINAI¥CIAL AClVI'nEs FORIHE YLIR ENDFI) Jtst DECEMBER 21)2A
unr￿trI￿d Re5tri¢t¢d
Funds
Funds
2024
2024
Total
Funds
2024
INCOME
Donations wjd L¢8aci¢5
Voliinw Ineome
301.557
301,557
287,791
Inco￿ from Charitable Activities
bwestsmtht income
591
594
Total itKome
LXPLNDITIIRE
awi't&ble Activities..
293.608
293.608
229.216
'lotai EXp￿ditUre
8,543
8,543
58.819
Rec4)nCil￿tI￿ or runds
Totsl Funds tgken over
60.172
1.299
61.471
234,129
'I"otal Trunlb G￿ried forward
The ststement of finanrial actlvllles Inclu￿5 911 g8in8 and108886 recognw in th8 yoar.
All income and expenditure d8rlve from continuing ath'vllleB.

PRL8BVTERtAN CHURCB OFCHANA
SOIiTII U)NDON DI￿RICT
BAiANCE SBEET
ASATJl¥tDECEMBER2024
2024
T8wYJleFLxedAs%ts
Cvrr¢ntAu¢t8
io
18.263
130.953
atBeDkondiNEIu
214.835
405,$93
Credilois.. Amounts Fallin8 t
Within One Yeor
112
N¢lCwrentAJget&
292
Told A¥xts l.r55 Curr¢nt Ll&bllld¢s
70115
2Y2.947
CTediloTS'. Amounts FBllin8Due
Anerono Year
li
Nal Ai
Fut
RejiriCt￿ Funds
1.299
1.299
un￿l¢￿dFuOd1
Tols] Fut￿1
I'h¢se fiITrAnci81¥tsl¢m￿¢SWcreappr0Vcd bytheTntyteeJo
b¢hdfby
3111()S
20254nd$4yd
- Try￿¢¢
Eunice Ath.Yeb)th

PRESBYfERJAN CBURCII OFGBANA
sotrrH LONTK)N DISTRICT
NOTES TO TBE FINANCIAL STATEMENfs
FOR THE YEAK8NDED315tDECEMBER 2024
l. Accoundng Pollcies
a) The nnanclalststrments have betnprepared Inactordante wlthappllcablt aeo)unttng
standards artd Follow the ttcommtnéadons In Sratement tsfRecomtnended Pydttice..
A￿oU￿Nn￿ Bycharlues
bl Voluntary Income15 rerelved by way 0fdon1￿0nS andgifts andlslncludtdln th¢
Income & Expendituro Accountwhen receivable.
¢1 Grants credltcd LD the Incorne & Expendlturt Attotsnt ontheeartlerditr of rÈcèlptor
when retelvable, unle&5 they relotetOO 5p6cIRedthireperled. wltrh they8re
deferred.
ReselrtÈd fundsarEto be Used forspeclfled purpD5e&Eslalddowh bythtdljj￿r.
Expendlture whlch meetsthesecriterlaisckaTKed tothefund,toH&her%*lth afAlr
appDrtlonmEnt tsfsuppDrt andrnana8emeDt •ndadrnlnlstAfjoJ)¢os
¢1 UnrestrictEd lundJare donadons ondothcrln¢ornlngr¢sourtt$ r¢¢elvabltorgtlleratedfor
the charlfablB purposes.
Dts*nat•d fvnds 8reunrKtrtsted fiJndsnrniwkedbyth*Mawrn•nt Committ¢t for
p*rtlcular purpDSIJB.
Staff co*sindoverheid expen¥s •re￿IDE4￿dtOacttY1UesQnth¢bw5bof*￿ft1me1p¢nt
on tho5¢41U¥lUes.
h) O¢precladDn1s provlded onall ran8lbli nxedas$etsatra￿s ¢il¢ukt¢d towrltt oifthe ¢tM¢
of eaLth a55ets ovtr Its o¥ttmated u5elul Ilfo it tho followlni TrtH'.
Furnltrwe, fltdny ind equlpmenl
2. Volunw Irwm¢
Incofflin￿ Rejourc
2024
vol￿ In¢on
265.479
251296
Vol• bKome.R¢gtiictttl
GiftA
from(hD4
31.998
36A99
240

io
SOUTH LONDON Disriucr
NOIESTOTBE FtNANCtAL STATEMENTS
3 Stsff COJt8And NLLmbu8
Thll av¢rAb*numbuof¢mploy¢¢4 dudn8th¢yE*rwa5Fowl4}. At31 December2024therewaspidstaffwho
wertemploytd.
2024
So]arikY
43.883
27,485
4 Ncl Drfi¢il forlhe year
Thi$ ih $18I¢daft¢r¢hw￿ll
2024
2023
For Irthpml¢N Ex￿1￿￿1¢)n
J Tudion
AJI irwon￿ls￿￿Ld forthwitabl¢putpxe8 ￿dtherefo￿Itte¢hlrIty ￿ exempttmm

PRES￿ERVANcHURcHOFC￿ANA
AU IIS IV'I'HE ECNAINthE ¢SIA'I'fiMED I S
VOR THK YEARENDFD31stDECEhlBER 21tt4
6 TanwN¢ Fix¢d A￿ts
Motor Frcehold Computer
Vdd¢l¢ Propwty EquipvKnt
Total
At 1stJ￿u￿ X)24
155)
2J61
6,538
AdditsD
Di&rKJsqiB
Al 31* ttttmt¢r >)24
DeF￿ri￿l0ll
At l#tJ•w 2024
yso
2361 1538
11,449
ch￿￿e forthBye
At3I5tDEtakn 20
NelBook Volue
Al 316t De¢￿b￿ 2024
7 Creditor&' Amounts p￿lIn& tjjo Wiihin Ont Ye
A¢¢TW￿l[￿loth￿cred1IO
134PO
112ffi45

12
PRFSBYtEktAN CHtIRCH OFQHANA
So1￿11 LONI)ON DisfRICT
)TFSTO THE FINANCIAL sTATEmE￿s
FOR THF. YEAR ENDED31st DECEMBER2024
MovemenLoffvnds
Trgnsfrr5
BaBfwd
rund•lN fvlld•ou L108ing8al
uw¢5trI￿ Furth 291.648
231.476
0 3￿1.15] 293fy)8
6B.716
1294
1.299
9?.94'1
?.9 6 8
9 Ca8b Md Bank
31.122D24
31.32.201J
Deposlts IRes¢rv¢Account
Savlny Account
CurTtntActount
C05h Inhand
Grnup Accounts
56.756
82(Kl
91.6J8
235
128
211,105
2.604
60￿69
28,824
10 Dtbror
t&263
130.953
11 Cr¢ditor¥.' Amoums Fdlirt8 Due Aft¢T year
2023
OtherCrtdltOTS
12 Adjustments in Movem¢nt DfFuTh]s for N¢w ConBre8atioM this yeAr
No n•w w4S 4dded to thknyear
13 Adjusthients ltt Movemurt of Funds for Congr¢Wion l¢avin8 Group
DUM￿th¥yEarGTy￿c0vegkn0n left the￿Qup,T￿tr￿9fer0f£23I.476 from urursirithed fuDd5Tepre8ents
theI¢J￿VaI Qfth¢fjra￿ cOn￿lon BAnctLI Deta8yets fo]lowin8its￿tsbllshmrnl￿a￿illd¢￿nt GhBrity I IRegi51eTed CharityNo. 120

PPISBIryERIAN CHURCHOFGBANA
SOUTH LONDON DISTRICT
INC(Wb. AND C￿ENDrrUR￿. ACC(Kwr
FOR TIIE PEIUOD ENDED31s¢ DECEMBER 2024
2024
2023
Incoming Resources
Voluntary Incom¢
265, 479
251296
Vo]Lmt2ry IrthTr¢.Restsic￿I
Oift Aid
fromGrou
31,998
36.499
Investsnent Income

14
PRESBITERIANCBURcrroFGFL4NA
SOUTD LONtK)N DISTRICT
INCOME ANDEXPb.NDrruRE ACCOUNT
FOR THEPERIOD ENfxsD31st DECIMBER 2024
Rwurcta ￿x￿￿Ed. Ch8ritable Activities
Audi¢*¥JArwunt
Adminstrniivecosts
Bank charges
c91￿hles1
Ch¢ldr¢n
Cosisofgeneniing filnds
Care IBku and Clerk Allowonce
3.6fAJ
3.167
1,04J
7,848
1,894
30.199
Compa551￿ Uk
Lkpreciation
I￿S￿l¢t ASSe￿MEnt
Di¥tn¢l se55ton Exp¢n¥va
Distiictaerk AlloW￿Ce
Gill$ot￿DOlld10ns
Govemanct C05ti Jnd AnnivcrBary
GroUpExr￿￿scS
Harvest Ex￿1
Hojpitslity
Insunncelminibusud other)
LayAllowAn¢¢
LO￿ Intercyl
Mainlenartt IReplt9 8ndC1¢4rting)
Mtms Fdllow$hip
Mini51&5 Sliwnd Allowance
Minist¢rsExFTw¢
Mi58ion Supp)rt
Mwi¢ •wdi¢uN
North London ¢xpen5e
Prucher Expert9e
tery Mgnae Pled8e
1.408
1.204
21.407
13,B31
1.8(J)
9.708
13,788
10.350
3.450
0.036
41,89J
472
1.415
16286
1.327
533
130
43.883
27.485
450
6,937
10,382
13290

15
sourH LONDON DISTRICT
INCOME AND EXPENDrruRE ACCOiTNT
FOR T4TEPER￿D ENDED315t r)ILI.:MIJE.:R %n4
PAF{IO% Annwl HeThert}
Pension
Pr¢tyery knseigmenl
Prethytrry ex]*nJo
Presbytery Ukrwn¢
Presbytery Pl¢d8¢ extau¢
1.415
28,732
6,100
16,671
Ptoprrty AcqwSLtiOA Fund
PulpltaupplyloxperL8elequipments)
Pririw PoJf88¢ •nd StAiion¢ry
RAdio &EvAn8¢1iim
10.Dtxi
136
1.849
6.5
9,395
13
io.(wJ
130
16,405
445
Refreshmenis (Hoipithlity)
Singing BEnd
softw￿ C04ts
Se•,5 Allowwwe
Sundry exrxnsey
Suppllmentary Bodget
SMT Supwrt
TelephDne &lnttrnet
Tralnlng
Trnvelllni4nd JubiliteAce IT & r)
Treuurer
VL￿￿
Welfare&Bereavetxent
Womtn feliowshlp
YAF
3,320
J,4CKI
S.140
Jl2
765
389
1.518
1.8(K>
3.368
2.770
4.715
781
yO￿th Trip &CwTrp lkti1iti￿l
Sury)lurfDefi¢it)