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2021-07-31-accounts

Berean Cornerstone Church Report and Accounts Year ended 31 July 2021 Stewardship Acrive generosity 1 Lambs Passage, London EC1Y 8AB wi.stewdrdship.org.uk

BEREAN CORNERSTONE CHURCH LEGAL & ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2021 ADDRESS FOR CORRESPONDENCE 47 Fuller Road Dagenham RM8 2TX GOVERNING DOCUMENT CIO Foundation dated 20 August 2016 CHARITY REGISTRATION NUMBER 1168933 TRUSTEES RESPONSIBLE FOR MANAGING THE CHARITY Mr J de Monleverde Mrs M Tart Mr M Manalaysay Mr M Malicdem BANKERS Natwest 8ank 1-11 Broadway LONDON E15 4DX INDEPENDENT EXAMINER Aiay Rajani FCIE Stwdrdsttip 1 Lamb's Passage LONDON EC1Y8AB INDEX Page 1 Pages 2-3 Pa9e 4 Page 5 Page 6 Page 7 Legal & AdministTative Details Trustees. Report Independent Examiners Report Re¢eipts and Payments Account Statement of Assets & Liatx"l((ies Notes to the Accounts Page 1

BEREAN CORNERSTONE CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021 The Trustees have F4easwe in gJtfftitbrwJ ts Report and knoLmtsloi the ￿areTh￿8d 31 July 2021. ObJÈ¢ts of the chaflty Th? objtrct of the charty is ID advance the EvaThJel￿l Chnstsan Religion forlhe ben•fft of ￿ public in acxxJrdar+rÉ wlh the ch2rity's doctri￿$ in w( ways as the trusteeslrom b.me b time May think fil The trustses nots the Chutth is rnt a ￿ll￿Trg but a gatheriry of onhnary ot dfvent and backgrounds, vhose lives have been changed by ￿SU5 Christ. tr Son of God. Thtr NewTeslarnent reveals the Churth as a cornmunity of peopSe. properfy tsught and cared lor. by IoviTrJ and £erviry Jesus Chnst were alg) committed to lov& and Care for èa{ other and to bnng a ￿es￿r¥j trj the area in thith ttEy lived The Borean c￿rstr￿ Church". its bustees. elders and embers ar? ¢ornmitd to the reoraton of Ihose New Ttstamert It ts rrf>t alom in Ihis, it Is one of many Churthes In tho ¥fy¥. country all over that Is re-dI￿y)YÉriw the ex(xiernènt of kmwng Jesus Christ. The van Isto see the people of East L¢nthsn o)n ints thi8 exper1er￿e of nowiry Jesu5 as their Lofd. Saviour and friend. Summary of the ¢haritys main athibe5 and achievements For the p8rknuJlar period W￿rè rt has alvrays been a thallervJe to contAin the Comd 19 all guidance and prolDcols put in ￿aCe. Ihe d)allen￿ rf mains The chanty as It has alvrays ien sts)￿d delivering its basbc thar of supwrt and enojuragement kn) ts member5. From Ihe medical perspecbv8. thfferent vanants of (n(m Pove afFerted the greatsr powlat'on in Englarid and Ihe rest of the worfd %thilst Vacones are becoming nk)re and rTwrp ardi13ble to all 8CC on its parL have encoutawd tBmint$9d members to cOn￿￿Y arKI Consryentso(￿Y re￿r￿ thL8 8S ￿rtOfth& sdutitsn in wotecbng selfand olhers. IM)en dlurth seNces and acvtties are dona re￿trIY Ihe technology that Is availa￿8 BCC alvrays h8ralded th8 rne55age. Keeping safo ar￿ consider the greater good when ru￿$ havé charvged and restrKtions are Th)r& or lass has been relaxed the challenge for 82ch Individual member Is beiry n￿re crJrEistent In their ohvn eMmnment- being vyiL4nt still and adhere to distanung rules. face mask ￿ring. hiyipne and liM￿r¥4 contscts. The pandernic helped us foojs mor8 intengfy apwtsath in exlK>rbry. erwr3ging and helpng mernb8￿ b grow rntonly spiritually and rmrally but al) rnnrally and phy$cally Home Bible sknds ￿￿nI on as stheduled and are vAdely a¢xeptsd snc8 meetrngs are pst $rnFAy dickin9 the link aTrJ piniry ift ble di£uson. child￿n5 dasses arB remotsly do￿ every Sattsrday Focused groups gjdi as le1b￿P and youlh fello￿4P Is also congstendy hèld every third S¥turd3y of each rrn When restri¢bons ￿rtiallY relaxed. 5 memtts dÈ(aded ID obserwe and otÉy the call trJ ￿ baptised in wal2r. Pa&Dr Zaldy organised ¥ seS￿On and officiated water bapa.sm ￿re￿nY on ?5th AUg￿t 3)XJ As covid IirYJgrs on. itals) introdufd us tt) neW￿y$ of d￿r￿￿ Ihiry. BCC con¢xtsd thikl deatton servict> online- this is the traditional ¢hurch aLvrty of deth"cting thildren to God m pr¥yer and thankgJiving families thèir Intsnt ond ￿￿oIeh8Jrted belief that'thildren are weoous arKI regarded 3S grft IrDrn the Lord" had the dedication Serv￿ for Iheir litde ones. Baby Joama in April ￿21 and 8aby EIv8zer In 19th Jw¢e 2)21 bo1h offiaated by Pastor Zaldy Canega. BCC rnnbnue tD ernbracs the new Wa￿ that 15 avatlabte rn￿ht need trj adopt due to effect of this pandgrni¢ Mithoirt nggl•cting th? mandats thatitesfoundtd on. DOayirvJ 3rKI ￿l￿¢s$￿g forth& Chrisban message of hope. lovo and fath. Though fnJstraDon. tr)nfuson and dthcultes re81 brought afy)vt by ctxrent sibjab'on and seems Un￿7Venty. but as a churth and a chanty wè mply don't givè w?. ￿ wll wt give up. BCC leadofs and rnernbers recognis8 Ihat God ￿11 se 4hrough Ihe uncertainty and tryirvj b"rne. We rrHy rot understand what IS tr￿Th9 plaeè. but knows that God has It under wntrol 8nd the ultimate solubon Is underwdy Evan (znmt exp8Ct'goJd thir￿. ah8ad o)rMrvJ way. BCC wll stsnd that G)d ￿ stronger 8nd grèatsr than any COVIO wthr. In planning trie activities tho T¥Lthes have apFA￿d the guIda￿e on t¢rfft iswd by Charpty Comm￿0￿. Flnanclal r¢vtew Dunnu ttE year deueased by £4.081 ts £26.808. alKI expetxlthre der￿aSed by £10,376 b £24.￿j8. As a result the arity has reported a surplus of£2.77011)20 a d8fiL)t of £3.5261 tash has trve#sed by £2,770 to £80.049, all of whrh 15 unresthctsd and c*n be used for any chantable wrpose. Page 2

Re$eThes P￿￿Y The kntoes have determined Ihat the carity S￿uh1 aim to ￿ld unre5kncted cash of Th) l¢ss than £15,OC¥) as a r8seNe (which èquates tr) about 6 rnorth's ol ￿5￿1 Bxpenditwel so that It could (x>nbnue to operats shuld Income and l or expenditure vary adve￿lY At the Ihe tharity held unrestrctecl cash of £80.049. Exrenditure Is exwded to increa5p as the chanty emerges frorn p3ndernic reskncons aThJ it Is ￿$￿t￿e trat the tharity wll opere wth 8 small defi￿t for a period of bme, %4ith would Itse some of the thartyS resèrves. The tsues are monitonn9 In0)￿ closely, and eing the tharity'slutslre pLqns, as they detemine bèstto use the d￿ty8 Tesèr¥es. Governance During tre year r8spDnsiknlty for Seiting FK)Iicy restpd the busiees rret rÈgudy tr monitor Ihe actyvibes of the chanty. Resw)nstkx"lity fDr the day to day operakn Of￿ tharity has tn delegated ta ￿ church's pasbr. Ngwtrustaes are re¢yuted and appofntsd byiho tru0es. Re$pon$lbllllles of truslee$ Charity law requi￿5 US 35 Tnjstees to preFqre finarrial #2tsm8nts for each actounting y8ar ith re￿ra the ￿£1pts and y￿￿nts ofthe charity for tr yeaf. We are re8ponbl8 for keeyng s%Dper a¢￿u￿￿ reCA>￿ dL¥lose wth reanat4e atojracy at any time the financial postion oflhs ¢h•nty and enoble ￿t0 ensjo Ihatlhe ￿M￿la¢ statsrnents u)mKAyvth the Chanbes Act 2011. We also have 8 resFonsb'lty b safeguard the assets of the charity and t) tske rpasonabk stèps to prevoni fraud or èny other irregulanlies. Approval This reportwas approved by th8 Irustses and on ttir by J De Monleverde Date". Pa￿3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEREAN CORNERSTONE CHURCH I report to the trustees on my examination ofthe accounts of Berean Comerstone Church {ahe chariw for the year ended 31 Juty 2021 on pages 5 to 7 following. Responsibilities and basis of report As the trustees of the charity you are responsible lof Ihe preparation of the accounts in accofdance with the requirements ol the Charities Act 2011 (Ihe 2011 Act). I report in iesped of my examination of the charity'5 accounts carried out under secb.on 14S 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 2011 Act. Independent examinerfs statement I have completed my exarnination. I confirm that no matertal matters have come to my attention in onnection wth the examinalyon giwng me cause to believe that in any material respect: accounting records were not kept in accordance Y￿h section 130 of the 2011 Act., ?r 2. the accounts do not accord ￿th the accounb.ng records. I have no concerns and have come across no other matters in connection wth the examination to which attention shoukl be drawn in order to enab￿ a woper understanding of the accounts to be reached. Ajay Rajani FCIE stewardship 1 Lamb's Passage LONDON EC1Y 8AB Dale.. 17 May 2022 Page 4

BEREAN CORNERSTONE CHURCH RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED31 JULY2021 Reslrictsd Funds Fund5 2020 Nol£s Ineom• rneolpts Donation6 re￿ived Grft aid re(*wod 21.LX)8 21.r 24.220 6.683 Total r•¢eipts 26.808 30.889 Payments in relation to tharIts￿8 actvities under&ken drecuy 23,838 33,694 Grnnts paid in relation t) thri13ble a￿v￿e$ undetsken by olher5 720 Totslpayments 24.038 24,038 34.414 N8t of receipts I (paYn￿nts) ￿fore tr8rtsfers 2.770 13,5261 Transfers bets4wn fijnds Net movement In fvnds 2,710 2.770 13.5261 Cash ￿ndS as at last year end Cash fund$ atthl$ year •nd 77.279 77.279 80.805 80 049 77,279 The notss on pago 7 fomi part of Ihese aCco￿ts. Page 5

8EREW4 CORNERSTONE CHURCH STATEMENT OF ASSETS *14D LIABILimES FOR THE YE￿ ENDED 31 JULY 2021 UIKp&Ticled J8 2020 A Cash funds CaGh at bank ￿n￿￿rate access ,049 77,279 Other monetary assets Gift aid due to tharity Payment for church retreat taknq pate in A￿￿Et 2￿23 5.251 4.1 5,251 4,123 9,374 5,665 C Lkibilitie Fee for prepa￿ty and exam￿￿￿ the 2021 a¢count6 Fee for prepariry and examinirq the 2020 accounts Fee for prepanry and examinirvJ 2019 aecounrs 1.320 1.320 1,320 Assets retained lor charivs ¢)wn use FLThI to wtyth as5el C05t value beknr4s Eguiprnenl Unrestrthd 1.712 256 Curyenl value has bEen ethrnated bylhEtnJ5tees. E Guarantees and ￿tsred debts The chanty has Mt IlNen any j￿rantee$ and ha8 Th)t prvvwjed its assets as securrty fDTarry liabiltss. Thè acC￿nts were approved bythp trwtees and ￿ned on Ihey beha IbDJ, 20?> e Monteverde The notes on page 7 form part oflhese accourts. Paoe 6

D￿NcOR￿R3TO￿EcmUR¢H 140TE$ TO niE A￿O￿lT$ FOR YEAR FIIDECI 31 J(ILY 2021 I k¢ourtlnu pdlcles Tr• a¢counts have been yeF•red on • receipts aTrJ p•yiMts t4ssand thal the chatty's rwpt5 gnd paym2nts. è slalemenl that %xnrnar%e5 the charity's assets 3￿j Irqls re&led ￿>18S The accotsnlaw WofeS￿￿ have dete[r￿￿o& that on accounls pr￿an￿d ITr accoidanc wah app￿cab￿ a￿DU￿1￿9 slandards present a 'In￿ and and. as Ihe59 receipts and Psy￿nts ÈCCQunts have Ns112nd cannrtll k pr&pared skandaids. these a¢¢Lwnis do nol 3'lruL4 and fvwidthethartys fmanci¥ac¢riitsS and teofaffaws. UniesttKted Iwd5 are lu￿5 aF¢ av8Ith for dwetw ￿ Ihe [UFthe￿ce d the génbrnl obp)clwés of the ¢￿tty. R¢sirthd lunds are donatKms are to be il ￿0rda￿￿ thiposed by thty In¢￿de donalK)nS roCèrI￿ appeak for proie¢ts. T(4ol 2021 Tol91 2020 fvrQs Fundg 2 P#yrrt•nts In chrttltth 4Ctl¥lbes undertskon dlrecty 51gff COEIS Rent of Church retrtvt 19.138 19.238 24.22D 8.670 3.128 3.128 20D Oth¢i mintstry 0x￿rts 11￿0[ equ￿rr￿rrf 382 577 ndependènt axaffinefsfeg 2383B 23.838 3 Gronts pald In It￿n tocharitable acti%iknes wthrtaken ty Gran￿10." 72D 720 2C TrftgAClknnswlth reloted parties Dufill9 year £2CQwasga4#1o ietsliyesda fru5tee lo W rrrf¢tfvTr4ral WFeTrWS. Paye 7