REGISTERED CHARITY NUMBER: **1175835** New Covenant Church, Chafford Hundred CIO
## **Registered Office**
International House, 24 Holborn Viaduct, London, EC1A 2BN
## **Contents of the Financial Statements**
For Year Ended 31 December 2022
**Report of Trustees 2 - 12**
**Statement of Financial Activities (Attached Separately) 1 - 11**
## **NEW COVENANT CHURCH, CHAFFORD HUNDRED CIO**
## **Report of the Trustees For the year ended 31 December 2022**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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**
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) Number 1175835
## **Registered Office**
46 Cumberland Road Chafford Hundred
Grays Essex RM16 6DS
## **Trustees**
MR Dele Oyewale Mrs Elizabeth Ekanem Mrs Yinka Junaid
## **Bankers**
Natwest Bank
## **Independent Examiner**
Kingsviews Associates 48 Beaumont Road, Purley CR8 2EG
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
New Covenant Church CIO (the "Church") is a Charitable Incorporated Organisation (CIO) in England & Wales and constitutes a corporate body with limited liability. It is registered with the Charity Commission under number 1175835.
The Church was incorporated on 21[st] November 2017 and is controlled by its governing document, a constitution as approved by the Charity Commission in England & Wales (CCEW), and is governed by its trustees in accordance with its constitution.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
## **Governance Code**
The trustees are aware of the Charity Governance Code and are considering how the relevant matters can be applied to and implemented by the Church.
## **Training**
A number of Trustee Training Sessions were held jointly with a number of other churches, covering Charity Commission Registration, CIO & Set Up, Transfer of Asset, Trustees, Committees and Legal Duties, Accounting, Charities Commission Website, Public Benefit & Related Activities, Policy Documents Required, Finance, etc.
## **Policy Documents**
We have the following policies -
1. Risk Management
2. Conflict of Interest
3. Volunteer Management
4. Complaints Handling
5. Paying Staff
6. Investment
7. Reserves
8. Gifts To Ministers
9. Grant Making
10. Anti Money Laundering, Terrorist Financing and Bribery 11. Safeguarding
## **Organisational Structure**
The Board of Trustees appointed a Council of Management and other advisers who promote the objectives of the charity. The Board of Trustees hold meetings throughout the year and Council of Management are directed to promote the policies, strategies and processes of implementation for the various programmes and projects. These are subjected to constant reviews to assess outcomes.
## **Risk Management**
The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Safeguarding training, reviews and planning have been undertaking to ensure adequate protection of children and adults at risk in accordance with the government legislation on safeguarding.
## **Wider Network**
The Church is a member of The New Covenant Church, Evangelical Alliance and Free Churches.
## **Commencement of Activities**
During 2018, New Covenant Church Chafford Hundred transferred its assets and activities to New Covenant Church Chafford Hundred CIO. The Charity Account held by Natwest became operational on 01 April 2018.
## **OBJECTIVES AND ACTIVITIES**
## **Constitution, Objectives and aims and Organisation of our Work**
The Objectives of the Church New Covenant Church Chafford Hundred (the “Church”)
1. The advancement of Christian Faith in the United Kingdom.
2. The relief of persons who are in conditions of need, hardship or distress or who are sick or aged in the United Kingdom.
3. The relief of poverty.
In fulfilling its purpose, the Church will engage in a range of activities either on its own or with others, that will vary from time to time with activities being initiated, expanded, or closed, as appropriate.
## **Principal Activities**
The Principal Activities of the charity are Christian worship and involvement of various ministries and ministers of religion in propagating the Tenets of faith to members (and non-members), who seek to learn and develop an understanding of the Gospel through the various meetings provided by the Church. There is also an
extension of the Christian Faith through other direct community outreach programmes provided by the churches.
## **Charitable Activities**
The Boards of Trustees are pleased to report as follows:
The Church's activities include, but are not restricted to
- Regular public worship, prayer, Bible study, preaching and teaching
- Water Baptism
- Communion of the Lord's Supper, normally to be observed in small groups and at least three times a year in the larger congregation.
- Evangelism and mission, locally, regionally, nationally
- Partnering with other Churches, within but not restricted to New Covenant Church
- Teaching, encouraging, welcome and inclusion of young people
- Nurture and growth of Christian disciples
- Education and training for Christian and community service
- Giving and encouraging pastoral care
- Supporting and encouraging charitable social action in the United Kingdom
- Encouraging relationships with and supporting evangelicals, other Christians and humanity at large
## **Volunteers**
A significant proportion of the Church's activities are run by and with the assistance of volunteers, who freely give of their time and skills to support the Church in the furtherance of its aims.
## **PUBLIC BENEFIT**
## **The Advancement of Christian Faith**
The Trustees of the charity having due regard for reporting the Public Benefit provided by the charity in line with the Charities Act 2011, in particular, the specific guidance on charities for the advancement of religion are pleased to report that the church has continued its involvement with a number of community focus outreach programmes and projects providing direct benefits for the public in the United Kingdom.
## **PLACE OF WORSHIP**
.
In 2022 the church held its services at the Thurrock Hotel ( now Best Western hotel) RM19 1YN; on the last Sunday of every month between 10:45-12:30. From April 2022 meetings at the hotel ceased. In May 2022 the church relocated its Sunday service meetings to the William Edwards School in Grays between 11 am and
12:30pm. The expenses will be included in the financial report. Mid-week Bible Studies and monthly prayer meetings remain remote meetings via zoom. Attendance ranges between 35-60 (40 on average).
## **House Cell Groups**
The Church operates House Cell Groups which hold as determined by members to provide additional biblical teachings in informal settings. These are all progressive strategies contributing to the increase commitment to advancing the gospel, increase church attendance, commitment to the Christian faith, teachings and principles.
## **Youth Ministry**
The Youth Ministry runs vibrant youth programmes, some alongside other churches. Additionally, youth & young people socials are held from time to time. In 2022 a new young adult initiative – Covenant Culture was launched to encourage Christian living and being responsible members of the community. This ministry provided advice on social issues, mental health, career and support during and after exams. The youth are also mentored into leadership roles by having the opportunity to participate in various departmental activities.
## **Children Ministry**
The Children Ministry caters for the spiritual needs of children every Sunday. In 2022, the Sunday School Ministry focused on teaching the basic tenets of faith, building self-confidence and raising self-esteem in each child.
## **Bible Study**
Bible Study was during the monthly mid week service, in pursuance of our commitment to Spiritual growth and advancement of Christian Faith.
## **EVANGELISM: - Prayer Booth –Prophetic prayers and spiritual readings, treasure hunting in the Gray’s Market Place-run in partnership with Transformation Thurrock remains on hold, however the yearly Watch Night service at the Grays Baptist Church remains as an Outreach tool.**
## **RELIEF OF POVERTY AND HARDSHIP:**
Our fruitful partnership with **Thurrock Food bank** – continued in 2022. Support of the Thurrock Homeless Unit Charles Street Grays, and the Young mothers unit remained in place.
In addition to these, the church made adequate arrangement for Palliative care for members who may require financial support during crisis. Donations were made to Ukraine War Relief fund. The church further supported a Widows Fund initiative.
**HELPING THE SICK AND AGED:-** Healing Rooms - Members attend and support the Healing School.
Ministry To The Elderly:-Transport of the elderly to various church events and
programmes continues. During Storm Eunice in 2022 a Vulnerable adult support fund was initiated for the elderly.
## **CARE AND COUNSELLING:-**
We remain firm Supporters of Transformation Thurrock, an inter-Church Initiative. We further collaborate with the local Gray’s Baptist Church to provide a New Year’s Eve service, this bringing hope and a sense of unity to our local community.
## **FINANCIAL REVIEW**
## **Financial Position**
The financial position of the charity is set out in the Statement of Financial Activities and Balance Sheet and the related notes and have been prepared in accordance with statutory requirements of the Charities Act 2011 and SORP (FRS 102).
## **Principal Funding Sources**
The principal funding sources of the Church are the voluntary donations and giving by members of the Church's congregation and proposed allied income tax rebates under the Gift Aid Scheme.
## **Reserves Policy**
The Church aims to hold reserves that would cover three months revenue expenditure, legal commitments under contracts of employment and a reserve to meet essential immediate expenditure to the Church's rent costs, necessary to allow the Church to continue to function. The Church had reserves considered sufficient to meet its premises cost and reserves against its revenue expenditure at year end.
## **Financial Note**
The Church commenced its activities after being carved out from New Covenant Church Charity Registration 1004343, in April 2018.
## **Going Concern**
The financial statements have been prepared on the going concern basis as in the opinion of the trustees, there are no material uncertainties about the charity's ability to continue in operational existence.
## **FUTURE PLAN**
Mindful of our objectives -
1. The advancement of Christian Faith in the United Kingdom.
2. The relief of persons who are in conditions of need, hardship or distress or who are sick or aged in the United Kingdom.
3. The relief of poverty.
The Church plans to continue with its current and expand its programme of activities. Sunday Services, Midweek Meetings, Bible Study, Holy Communion, Children, Youth, Men and Women Ministries, Sunday School, Leadership Prayer and Strategic Meetings, Seminars, Conferences, etc.
The Church, being mindful of less privilege communities, would seek to prayerfully and financially support targeted areas and projects. Our commitment to working in partnership would remain, particularly within the New Covenant Church, other faith and also none faith based organisations.
Date of Submission :22/10/2023…………………………. Submitted by Elizabeth Ekanem (Chairman Board of Trustees).
## **New Covenant Church - Chafford Hundred - Statement of Financial Activities for the year ended 31 December 2022**
## _**Statement of Financial Activities for the year ended 31 December 2022**_
|**Income & Endowments from:**
**Total income**
**Expenditure on:**
**Total expenditure**
Net gains on investments
**Net income for the year**
**Transfers between funds**
**Net income after transfers**
**Other recognised gains/(losses)7**
Net gains on revaluation of fixed assets
Net actuarial gains on defined pension
benefit schemes
Costs of fundamental reorganisation or
restructuring
Extraordinary items
**Net movement in funds**
**Reconciliation of funds:-**
**Total funds brought forward**
Raising funds
Charitable activities
Other
Tax on surplus on ordinary activities
Donations & Legacies
Charitable activities
Other trading activities
Investments
Other|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
62,591
-
-
-
-|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
-
-||**Current year**
**Total Funds**
**2022**
**£**
**62,591**
**-**
**24,197**
**-**
**-**
**24,197**
**-**
**38,394**
**-**
**38,394**
**-**
**38,394**
**-**
**62,591**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Prior Year**
**Total Funds**
**2021**
**£**
**59,049**
**18,671**
-
**40,378**
-
**40,378**
-
**40,378**
-
-
18,671
-
-
59,049
-
-
-
-
-
-
-|
|---|---|---|---|---|---|
||**62,591**|**-**||||
||-
24,197
-
-|-
-
-
-||||
||**24,197 **|**-**
-||||
||-|||||
||**38,394**
-|**-**
-||||
||**38,394**
-
**38,394**
-
-
-|
**-**
-
**-**
-
-
-||||
||-|-||||
1
## **New Covenant Church - Chafford Hundred - Statement of Financial Activities for the year ended 31 December 2022**
**Total funds carried forward 38,394 - 38,394 40,378**
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
## _**Last year's SOFA - Analysis required by 4.2 of the SORP**_
|**Income from:**
**Total income**
**Expenditure on:**
**Total expenditure**
Donations & Legacies
Charitable activities
Other trading activities
Investments
Other
Raising funds
Charitable activities
Other
Tax on surplus on ordinary activities|**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
**0**
**0**
-
62,591
-
-
-|**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
**0**
**0**
-
62,591
-
-
-|**0**
-
**Prior Year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
-
-|59,049
**18,671**
**Prior Year**
**Total Funds**
**2021**
**£**
**_-_**
**_-_**
**-**
**59,049**
**-**
**-**
**-**
**-**
**18,671**
**-**
**-**|
|---|---|---|---|---|
||**62,591**||||
||-
24,197
-
-||-
-,
-
-||
||**24,197**||**-**||
2
## **New Covenant Church - Chafford Hundred - Statement of Financial Activities for the year ended 31 December 2022**
|Net gains on investments
**Net income for the year**
**Transfers between funds**
**Net income after transfers**
**Other recognised gains/(losses)**
**Net movement in funds**
**Reconciliation of funds:-**
**Total funds brought forward**
**Total funds carried forward**
Net gains on revaluation of fixed assets
Net actuarial gains on defined pension
benefit schemes
Costs of fundamental reorganisation or
restructuring
Extraordinary items|-
**38,394**
-|-
-
-|**-**
40,378
40,378
**-**
**40,378**
**-**
**40,378**
**-**
**-**
**-**
**-**|
|---|---|---|---|
||**38,394**
-
-
-
-
-|
-
-
-
-
-||
||**38,394**
-|
**-**
-||
||**38,394**|
**-**||
## **All activities derive from continuing operations**
## **Statement of Total Recognised Gains and Losses for the year ended 31 December 2022**
||**2022**|**2022**|**2021**|
|---|---|---|---|
||**£**||**£**|
|**Surplus for the year :-**||||
||38,394||40,378|
|Net excess of income over expenditure from operations before tax|||**-**|
|Realised gains on the disposal of tangible fixed assets||**-**|**-**|
|Realised gains on the disposal of intangible fixed assets||**-**|**-**|
|Realised gains on the disposal of heritage fixed assets||**-**|**-**|
|Realised net Gains Spare heading for realised gains and losses- replace with text||**-**||
|**_Income from operations before tax in the Statement of Financial Activities_**|**38,394**||**40,378**|
|Realised gains on the disposal of investments|-||-|
|Realised net actuarial gains on defined benefit schemes|**-**||**-**|
|Costs of fundamental reorganisation or restructuring|-||-|
3
## **New Covenant Church - Chafford Hundred - Statement of Financial Activities for the year ended 31 December 2022**
|Extraordinary items
**_Surplus as shown in the Income and Expenditure account_**
**_Add/(deduct) non income and expenditure items:-_**
**Net Movement in funds before taxation**
Taxation arising in the year
**Funds generated in the year as shown on Statement of Financial Activities**
Gains on the revaluation of tangible fixed assets
Gains on the revaluation of heritage fixed assets
Unrealised gains on investments
Unrealised net actuarial gains on defined benefit schemes
Gift aid payments made
Grants for the acquisition of fixed assets
Actuarial gains|-
~~**38,394**~~
**38,394**
-
~~**38,394**~~
-
-
-
-
-
-
-
-|-
~~**40,378**~~
**40,378**
-
~~**40,378**~~
-
-
-
-
-
-
-
-|
|---|---|---|
4
## **New Covenant Church - Chafford Hundred - Statement of Financial Activities for the year ended 31 December 2022**
## **Statement of application of resources**
## **New Covenant Church - Chafford Hundred - Resources applied in the year ended 31 December 2022 towards fixed assets for Charity use:-**
|**Net resources available to fund charitable activities**
Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Investment in programme related investments
Resources applied on Intangible assets
Resources applied on Heritage assets|**2022**
**£**
**62,591**
62,591
-
-
-
-|**2021**
**£**
59,049
-
-
-
-|
|---|---|---|
|||**59,049**|
## _**Movements in funds**_ **Movements in revenue and capital funds for the year ended 31 December 2022**
## **Revenue accumulated funds**
|**Closing revenue funds**
(From)/To unrestricted revenue funds
Net actuarial gains on defined pension
schemes
Costs of fundamental reorganisation
restructuring
Accumulated funds brought forward
Recognised gains and losses before transfers|**Unrestricted**
**Funds**
**2022**
**£**
38,394
-|**Restricted**
**Funds**
**2022**
**£**
-
-||**38,394**
-
-
-
-
**Total**
**Funds**
**2022**
**£**
-
-
**38,394**|**Last year**
**Total Funds**
**2021**
**£**
**40,378**
-|
|---|---|---|---|---|---|
||-
-
-
-
**38,394**|-
-
-
**-**|||-
-
-
-
**40,378**|
||**38,394**|**-**|||**40,378**|
## _**Designated funds**_
## **Designated revenue funds included within the unrestricted funds above**
|**At 31 December**
At 1 January
Transfer (to)/from revenue accumulated funds|-
**Total**
**Funds**
**2022**
**£**
-
-|**Last year**
**Total Funds**
**2021**
**£**
-
-|
|---|---|---|
|||-|
5
## **New Covenant Church - Chafford Hundred - Statement of Financial Activities for the year ended 31 December 2022**
|**At 31 December**
**_Fixed Asset funds_**
**Fixed asset funds**
At 1 January
Transfer (to)/from revenue funds|**Designated**
**Funds**
**2022**
**£**
-
-|**Restricted**
**Funds**
**2022**
**£**
-
-||**-**
**-**
**Total**
**Funds**
**2022**
**£**
**Last year**
**Total Funds**
**2021**
**£**
-
-
-
-|
|---|---|---|---|---|
||**-**|**-**|||
|**At 31 December**
**_Revaluation Reserve Fund_**
**Revaluation Reserve Fund**
At 1 January
Transfer (to)/from revenue funds
Net gains on revaluation of fixed assets|**Unrestricted**
**Funds**
**2022**
**£**
-
-
-|**Restricted**
**Funds**
**2022**
**£**
-
-
-||**Total**
**Funds**
**2022**
**£**
**-**
**-**
**-**
**-**
**-**
**Last year**
**Total Funds**
**2021**
**£**
-
-
-|
|---|---|---|---|---|
||**-**|**-**|||
## _**Summary of Funds**_ **Summary of funds**
|**_Summary of Funds_**
||
|---|---|
|**Total funds**
**Summary of funds**
Share capital and share premium
Revenue accumulated funds
Revenue designated funds
Fixed asset funds
Revaluation reserve fund|**icted**
**s**
**021**
**£**
**27,390**
**109,561**
**136,951 97,921**
**Unrestricted Restr**
**and**
**Fund**
**Designated funds**
**2022**
**2**
**£**
**Total**
**Funds**
**Last Year**
**Total Funds**
**2022**
**£**
**2021**
**£**
-
27,390
-
-
-
-
109,561
-
-
-
**-**
**136,951**
**-**
**-**
**-**
-
97,921
-
-
-|
||**27,390**|
6
## **New Covenant Church - Chafford Hundred - Statement of Financial Activities for the year ended 31 December 2022**
## _**Income and Expenditure account**_
## **New Covenant Church – Chafford Hundred Income and Expenditure Account for the year ended 31 December 2022 as required by**
|**_Income_**
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
**Total expenditure in the year**
Income from operations
Realised Gains on the disposal of investments
Realised gains on disposals of social investments which are programme related
Gift aid donations received from subsidiary undertaking
Investment income
Income from investments, other than interest receivable
Interest receivable
Other operating income
**_Exceptional items:_**
Realised gains on disposals of tangible fixed assets held for the charity’s own use
Realised gains on the disposal of intangible assets
Realised net actuarial gains on defined benefit schemes
Realised gains on disposals of heritage assets
Spare heading for realised gains and losses- replace with text
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
Other expenditure
Interest payable
Realised losses on the disposal of investments
Realised losses on disposals of social investments which are programme related
Realised losses on disposals of tangible fixed assets held for the charity’s own us
Realised losses on the disposal of intangible assets
Realised losses on disposals of heritage assets
Spare heading for realised gains and losses- replace with text
Realised net actuarial losses on defined benefit schemes
Costs of fundamental reorganisation or restructuring|**62,591**
**62,591**
**24,197 **
**2022**
**£**
62,591
-
-
-
-
-
-
**-**
**-**
**-**
**-**
**-**
**24,197**
**-**
**-**
**-**
**-**
**-**
-
-
**-**
**-**
**-**
**-**
**-**
**-**|**2021**
**£**
59,049
**-**
-
-
-
-
-|
|---|---|---|
|||**59,049**
**-**
**-**
**-**
**-**
**-**|
|||**59,049**|
|||**18,671**
**-**
**-**
**-**
**-**
**-**
-
-
**-**
**-**
**-**
**-**
**-**
**-**|
|||**18,671**|
7
## **New Covenant Church - Chafford Hundred - Balance Sheet as at 31 December 2022**
|**Extraordinary items**
**Net income before tax in the financial year**
Tax on surplus on ordinary activities
**Net income after tax in the financial year**
Gift Aid donations made
**Retained surplus for the financial year**
All activities derive from continuing operations
Notes
**Total fixed assets**
**Total current assets**
**Creditors: amounts falling due within**
**one year**
**Net current assets**
**_Net assets_**
Creditors: amounts falling due after more
than one year
Provisions for contingent assets
**_Net assets_**
**Defined benefit pension scheme assets**
**The total net assets of the charity**
**Current assets**
Stocks
Debtors
Investments held as current assets
Cash at bank and in hand
**Fixed assets**
Intangible assets
Tangible assets
Heritage assets
Investments held as fixed assets
Social investments|**-**
**-**
38,394
40,378
-
-
**38,394**
**-**
**40,378**
**-**
**38,394**
**40,378**
-
-
-
-
-
-
-
-
136,951 97,921
136,951
97,921
-
136,951
97,921
-
-
-
-
-
-
-
-
-
-
136,951 97,921
**2022**
**£**
**2021**
**£**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||136,951|
|||
10
## **New Covenant Church - Chafford Hundred - Balance Sheet as at 31 December 2022**
**The total net assets of the charity are funded by the funds of the charity, as follows:-**
|**Unrestricted Funds**
**Pension reserve**
**Total charity funds**
Restricted Revaluation Reserve
Called up share capital
Share premium
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
**There are no unanalysed prior period funds**
**Restricted funds**
Restricted Revenue Funds
Restricted Fixed Asset Funds
**Designated Funds**
Designated Revenue Funds
Designated Fixed Asset Funds|-|-
-
27,390
**-**
**-**
109,561|-
22,212
-
-
97,921
**-**
**-**
75,708
-
-
-
-|
|---|---|---|---|
||-
-
-|||
|||-
136,951
-
-
-
-||
|||||
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies’ regime.
Trustee Approved by the board of trustees on 22 October 2023
11
## **New Covenant Church – Chafford Hundred CIO 1175835**
## **Report of the Independent Accountant to the Trustees of the charity on the accounts for the period ended 31 December 2022**
Our responsibility as an independent examiner is to look at the charity’s records for the period being examined and to give an informed opinion, based on the records, about whether we have found any evidence to suggest that the accounts have not been kept properly, or that the figures being presented by the Treasurer do not tally with the records that have been kept.
Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny. We have therefore reported on the financial statements of New Covenant Church, Chafford Hundred CIO for the period ended 31 December 2022 as set out on pages 1-11 on the Financial report of the charity, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet, the Cash Flow Statement and the related notes to the financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW), effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out in section 3 of the SORP, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
## **Respective responsibilities of the directors and the accountant.**
As described in section 1.7 of the SORP, you, the charity's Trustees are responsible for the preparation of the accounts. The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination.
Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.
Therefore, on the basis of the information supplied to us we only carried out the following:
• Establish the opening and closing balances of the relevant bank accounts and established that the records that make up the accounts tally with bank records of all outgoings and transactions coming into the accounts.
• We did not check the paperwork supporting income. However, the charity’s main incomes come from tithes and offering collected on their service or meeting days. We spoke to the treasurer and the explanations were satisfactory to conclude the examinations.
• We did not check paperwork supporting expenditure. However we established that at least 2 signatures that are required by their internal control systems showed have been complied with respect to drawing cheques, to make internet payments, and to authorise larger payments by cash. The signatories are currently authorised officers of the charity.
- We checked that individual items were reasonable.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination. No statement of opinion.
## **No Statement of Opinion**
We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.
## **Signed**
**Tunde Aikomo – ACMA/AGMA Independent Examiner** Kingsviews Associates Ltd 48 Beaumont Road Purley Surrey CR8 2EG