2021-12-31-accounts - The Redeemed Christian Church Of God Shining Light Assembly

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Companyregistrtion number: 09693927 Charity registration number: 1169464

RCCG SHINING LIGHT ASSEMBLY

Annual Reports and Accounts

for the Year Ended 31 December 2021

Prepared by JKO Accounting

THE REDEEMED CHRISTIAN CHURCH OF GOD SHINING LIGHT ASSEMBLY

Trustees Report for year ended 31 December 2021

The trustees present their financial statement for the year ended 31 December 2021

The principal activity of the organisation continues to be: Propagation of the Gospel according to the teaching of JESUS CHRIST

Statement of Trustee Responsibilities

The Trustee are required to prepare financial statement that give a true and fair view of the state of affairs of the organisation and of the income and expenditure of the project for that period. In preparing these financial statements, the Trustee are required to:

Select suitable accounting policies and apply them consistently
Make judgements and estimates that are reasonable and prudent
State whether applicable standards and statement of recommended practices have been followed, subject to any material depatures disclosed and explained in the statements.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the project will continue in operation.

The Trustees are responsible for keeping proper records that disclose at anytime the financial position of the project. They are also reponsible for the safe guarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Mrs Pat Hemmings-Sague

Date: 13th March 2022

	RCCG SHINING LIGHT ASSEMBLY	RCCG SHINING LIGHT ASSEMBLY	RCCG SHINING LIGHT ASSEMBLY	1169464
	Annual accounts for the period
	Period start date	01/01/2021	To	Period end date	31/12/2021

eco e ded Section A	est cte Statement of financial activities
categories by activity Guidan Incoming resources (Note 3) Income and endowments from: Voluntary Income S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Cost of generating voluntary income S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 Other recognised gains/(losses): *Total* *Total* Net income/(expenditure) before investment Net income/(expenditure) Transfers between funds		Unrestricted funds d income funds Endowmen t funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
		26,596	-	-	26,596	23,997
		-	-	-	-	-
		-	-	-	-	-
		-	-		-	-
		-	-	-	-	-
		-	-	-	-	-
		26,596	-	-	26,596	23,997

		18,836	-	-	18,836	13,350
		3,812	-	-	3,812	3,796
		-	-	-	-	-
		-	-	-	-	-
		22,648	-	-	22,648	17,146

		3,948	-	-	3,948	6,851
		-	-	-	-	-
		3,948	-	-	3,948	6,851
		-	-	-	-	-
		-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
3,948	-	-	3,948	6,851

34,836	-	-	34,836	27,986
38,784	-	-	38,784	34,836

Section B		est cted do Balance sheet	est cted do Balance sheet	est cted do Balance sheet
Fixed assets Tangible assets (Note 7) Investments *Total fixed assets* Current Stocks (Note 8) Investments in hand (Note 10) *assets* amounts falling *assets/(liabilities)* *current liabilities* amounts falling liabilities *or liabilities* Funds of the (Note 27) Restricted income funds (Note 27) funds reserve *Total funds* Signed by one or two trustees on behalf of	Guidan B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestric ted funds £ F01	income funds £ F02	ent funds £ F03	Total this year £ F04	Total last year £ F05
		3,142	-	-	3,142	1,492
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		3,142	-	-	3,142	1,492

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		36,842	-	-	36,842	34,544
		36,842	-	-	36,842	34,544

		1,200	-	-	1,200	1,200

		35,642	-	-	35,642	33,344

		38,784	-	-	38,784	34,836

		-	-	-	-	-
		-	-	-	-	-

		38,784	-	-	38,784	34,836

		-			-	-
			-		-	-
		3,948		-	3,948	6,851
		34,836			34,836	27,985
		38,784	-	-	38,784	34,836

		Signature		Print Name		Date of approval
			M	rs Pat Hemmings-Sagu		13/03/2022

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention The accounts have been prepared in accordance with:

and with*
and with*

✓ the Statement of Recommended Practice: the Financial Reporting Standard applicable

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS

-Tick as appropriate

1.2 Going concern

not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies

Yes ✓ * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy (iii) the amount of the adjustment for each line affected in

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period

Yes No	✓	* -Tick as appropriate
	✓

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or (iii) where practicable, the effect of the change in one or

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47

Yes ✓ * -Tick as appropriate No

Please disclose:

(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the (iii) the amount of the correction at the beginning of the

Note 2	Accounting policies	Accounting policies
Please complete this note when first reporting under
2.1 RECONCILIATION WITH PREVIOUS
Please provide a
description of the
nature of each	No change
change in
accounting policy
*Reconcilation of funds per previous GAAP to funds*
	Start of	End of
	period	period
	£	£
Fund balances as
previously stated
*Adjustments:*
Fund balance as
restated
*Reconcilation of net income/(net expenditure) per*
		End of
		period
		£
Net income/(expenditure) as
*Adjustments:*
Previous period net

C Notes to the accounts

Note 2 Accounting policies

2.2 INCOME

~~This standard list of accounting policies has been applied by the charity~~ " " " " ~~except for those ticked No or N/a . Where a different or additional~~

Yes No N/a	Yes No N/a	Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
	✓
Yes No N/a
		✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓
Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
✓
Yes No N/a
✓
Yes No N/a
✓
Yes No N/a
		✓

2.4 ASSETS Grants payable without performance Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment a liability for the full Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Tangible fixed assets for use by charity These are capitalised if they can be They are valued at cost. The depreciation rates and methods Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP Subsequent		Yes No N/a	Yes No N/a	Yes No N/a
				✓
		Yes No N/a
				✓
		Yes No N/a
		✓
		Yes No N/a
		✓
		Yes No N/a
		✓
		Yes No N/a
		✓
		Yes No N/a


		✓

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis	Unrestrict ed funds Restricted income funds Endowme nt funds Total funds Prior year £ £	Unrestrict ed funds Restricted income funds Endowme nt funds Total funds Prior year £ £	Unrestrict ed funds Restricted income funds Endowme nt funds Total funds Prior year £ £	Unrestrict ed funds Restricted income funds Endowme nt funds Total funds Prior year £ £	Unrestrict ed funds Restricted income funds Endowme nt funds Total funds Prior year £ £
Main Offering	5,506	-	-	5,506	4,549
Tithe	19,126	-	-	19,126	18,057
Thanksgivi ng	231	-	-	231	248
First Fruit offering	1,700	-	-	1,700	1,020
Pledge	-	-	-	-	-
Other	-	-	-	-	-
Total	26,563	-	-	26,563	23,874

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Interest income	33	-	-	33	123
Dividend income	-	-	-	-	-
Other	-	-	-	-	-
Total	33	-	-	33	123

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

	26,596	-	-	26,596	23,997

Section C Notes to the accounts (

Note 4 Analysis of expenditure

Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Accountancy fee	1,200	-	-	1,200	850
Professional fee	-	-	-	-	1,200
Depriciation	1,047	-	-	1,047	497
Honorarium	150	-	-	150	100
Welfare	1,520	-	-	1,520	319
Insurance	250			250	247
Musice Ministry	7,550	-	-	7,550	4,750
Rent	5,160	-	-	5,160	3,600
Repair and	380	-	-	380	551
Staff training	148	-	-	148	185
Telephone	557			557	772
Printingand	629	-	-	629	120
Subscriptions	165	-	-	165	159
Transport and	80	-	-	80	-
Total expenditure	18,836	-	-	18,836	13,350

Evangelism	396	-	-	396	98
WEM to Central	1,800	-	-	1,800	1,800
FOL	1,140			1,140	1,140
Donation to Charity	440	-	-	440	675
Health & Safty	36	-	-	36	83
Total expenditure	3,812	-	-	3,812	3,796

		-	-	-
		-	-	-
		-	-	-
		-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other	-	-	-	-	-

	22,648	-	-	22,648	17,146

Section C Notes to the account

Note 6 Details of certain items of

6..1 Fees for examination of the accounts Please provide details of the amount paid for any statutory

Note 6 Details of certain items of 6..1 Fees for examination of the accounts *Please provide details of the amount paid for any statutory*
Other fees (for example: financial advice, consultancy, Independent examiner’s fees Assurance services other than audit or independent Tax advisory fees	This year £	Last year £
	850	850

Section C Notes to the accounts

Note 7 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 7.1 Cost or valuation

Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 8,700 9,200 Additions - - -2,697 2,697 Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -11,397 11,897 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 7,208 7,708 Disposals - - - - - Depreciation - - -1,047 1,047 Impairment - - - - - Transfers - - - - - At end of the year 500- -8,255 8,755 Net book value at the beginning of the year - - - 1,492 1,492 Net book value at the end of the year - - - 3,142 3,142 7.2 Depreciation and impairments 7.3 Net book value*	Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 8,700 9,200 Additions - - -2,697 2,697 Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -11,397 11,897 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 7,208 7,708 Disposals - - - - - Depreciation - - -1,047 1,047 Impairment - - - - - Transfers - - - - - At end of the year 500- -8,255 8,755 Net book value at the beginning of the year - - - 1,492 1,492 Net book value at the end of the year - - - 3,142 3,142 7.2 Depreciation and impairments 7.3 Net book value*	Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 8,700 9,200 Additions - - -2,697 2,697 Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -11,397 11,897 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 7,208 7,708 Disposals - - - - - Depreciation - - -1,047 1,047 Impairment - - - - - Transfers - - - - - At end of the year 500- -8,255 8,755 Net book value at the beginning of the year - - - 1,492 1,492 Net book value at the end of the year - - - 3,142 3,142 7.2 Depreciation and impairments 7.3 Net book value*	Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 8,700 9,200 Additions - - -2,697 2,697 Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -11,397 11,897 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 7,208 7,708 Disposals - - - - - Depreciation - - -1,047 1,047 Impairment - - - - - Transfers - - - - - At end of the year 500- -8,255 8,755 Net book value at the beginning of the year - - - 1,492 1,492 Net book value at the end of the year - - - 3,142 3,142 7.2 Depreciation and impairments 7.3 Net book value*	Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 8,700 9,200 Additions - - -2,697 2,697 Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -11,397 11,897 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 7,208 7,708 Disposals - - - - - Depreciation - - -1,047 1,047 Impairment - - - - - Transfers - - - - - At end of the year 500- -8,255 8,755 Net book value at the beginning of the year - - - 1,492 1,492 Net book value at the end of the year - - - 3,142 3,142 7.2 Depreciation and impairments 7.3 Net book value*	Intangible Asset Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipme nt Total £ £ £ £ £ At the beginning of the year 500 - - 8,700 9,200 Additions - - -2,697 2,697 Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 500- -11,397 11,897 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year 500 - - 7,208 7,708 Disposals - - - - - Depreciation - - -1,047 1,047 Impairment - - - - - Transfers - - - - - At end of the year 500- -8,255 8,755 Net book value at the beginning of the year - - - 1,492 1,492 Net book value at the end of the year - - - 3,142 3,142 7.2 Depreciation and impairments 7.3 Net book value*
SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")

500 - - 7,208 7,708 - - - - - - - -1,047 1,047 - - - - - - - - - - 500- -8,255 8,755 - - - 1,492 1,492 - - - 3,142 3,142
-	-	-	1,492	1,492
-	-	-	3,142	3,142

7.4 Revaluation If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if the methods applied and significant the carrying amount that would have

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not

Section C Notes to the account

Note 8 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

8.1 Analysis of debtors Members Loan Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	440.0
	-	-
	-	440.0

Note 9 Creditors and accruals Please complete this note if the charity has any creditors or

20.1 Analysis of creditors

Amounts falling	Amounts falling	Amounts falling due	Amounts falling due
This year £	Last year £	This year £	Last year £
850	850	-	-
350	350	-	-
-	-	-	-
-	-	-	-
-	-	-	-
1,200	1,200	-	-

Section C Notes to the accounts

Note 10 Cash at bank and in hand

Current Account Deposit Account Petty Cash Other Total

This year £	Last year £
5,394	9,979
31,144	24,511
55	54
250	-
36,843	34,544