Charity number. 1176100
Presbyterlan Church of Ghana North London Dlstrlct , UK
VNAUDITED ACCOUNTS
FOR THE YEAR ENDED 3111212023
Prepared By:
AL Accountants
70 Annalee Road
South Ockendon
RM15 5BZ

Presbyterian Church (rfGhana North London Distrlct , UK
FINANCJAL STATEMENTS
FOR THE YEAR ENDED 31112r2023
TRUSTEES
Dr Yaw Ohene-Abuaknva
Rev Henry Darko
Rev Foster Ampofo
Verissa Takyiwaa Akoto
Charles Ayim
SECRETARY
Mrs Roselinè Mann Boye-Doe
REGISTERED OFFICE
64 Lambert Road
Str8atham Vale
London
SW16 5BJ
CHARITY NUMBER
1176100
ACCOUNTANTS
AL Accountants
70 Annalee Road
South Ockendon
RM15 5BZ
page 1

Presbyterian Church of Ghana North London Dlstrlct , UK
ACCOUNTS
FOR THE YEAR ENDED 3111212023
CONTENTS
Report of the Trustses
Independent Examinevs Statement
stst8ment of Financial Activities
Balance Sheet
Notes to the Accounts
Delailed Statement of Financial Activlties
Page
10
11
12to17
15
page 2

Presbyterlan Church of Ghana North London Dlstrlct . UK
FOR THE YEAR ENDED 31112r2023
TRUSTEES, REPORT
The trustees present their report and the independenty examined financial statement5 for th8 year ended
3111212023
The infomation wtth respect to trustees and adwsors set (iut on page 1 forms part of this report. The
financial statements and trustees regort COfwFly k*ilh current stakrtory requirements, th8 PCG Constitution,
applicable Accounting Standards in ttie United Kingdom.
the Statement of Recommended Practrce 'Chariltes SORP {FRS 702). effecliye 1 January 2015 and the
Charities Act 2011.
The Presbyterian Church of Ghana North London Districl ('PCG NLD.) is a charitable incorporated
organisation and registered with the Charity Commission Bs a charity on 5 Decernber 2017 (charsty
regislration number 1176100)-
STRUCTURE GOVERNANCE AND MANAGEMENT
The charity is govemed by rts constitution.
The Board of Trustees manage the affars of the chalty and are responsible for settin9 the strategic
directSon and policies of the chartty. Trustees a￿ appointed tor a lerm of four years by a resolution
passed at a properly convened meefing ot the DÉstritt Council. They are eli9ible for re-eleclion for
another four-year term.
In selecting individuals for appointment as charity tfustees. Ihe chaTity trustees musl have regard to the
skills, knowl8dge and experience needed for the effective admirsistration of the charity. Trustees meet
qU8rterfy to discuss all relevant matters. When required, an emergency meebng can be called outside
these scheduled meetings.
The Trustees meet fonnaffy al leasl four times each year. They review and approve..
I. PCG NLD'5 financial results and ststutory retums;
2. Intemal contrDts (includino delegation uf authorilies and segregation of duties)..
3. Flsk5 associated with the PCG NLD s aclivFties and appropriale miligation measures in respect of
4. A strategic plan and annual budget Yor PCG NLD.
5. Managament accounts, varian￿S ftum bEEdgeL and non-financi41 perfornian￿ indicators,.
6. Certain proposed actions that are above the remit OF PCG NLD Slanding Commiltee.
The Board is supported in items 1-5 by a committee known as Tr NLD Standing Committee and NLD
Finance Committee. They take responsibility on behalF ol Ihe PCG NLD Board of Trustees to ensure that
th8re is a framework for accountability: for examining and reviewng syslems and molhods of control.
both financial and otherbwse. including risk anatysis and risk Man￿￿Ment and for ensuring that PCG NLD
is complying with all aspects of the law. the PCG constituliDn, Tefevant regulalons and good practi￿. It
reports to the Board and makes recommendats'ons as appropriate

Presbyterian ChuTch of Ghana North London Distrlct , UK
FOR THE YEAR ENDED 31112r2023
TRUSTEES. REPORT
OBJECTIVES AND ACTIVITIES
The obJectives of the CIO are:
(1) To advance the Christian faith For Ihe benefit ot the public in a(LOrdan￿ wilh the Statemenl of Beliets
in such ways and in such parts of the United Kingdom as kne trustees frcyn brne lo lime may think fit
including promoting an understanding of equal treatrnent of all,.
(2) Th8 relief of sickness and poverty of the general pukn1￿ by providing goods to indNiduals in need.
which Ihey could not Othe￿Ise afford tfyTough12¢k of means. and lo charities or olher organisations
working to prevent or relieve povety-,
(3) To help young people through feisure time 8c&vibes lo devBIDp their capabiltties that they may grow to
fvll maknrity as individuals and members of society.
(4} The tnjsteas must use th8 income and may use the capital of th8 Church in promoting the objectiV8S.
The PCG NLD Standing Committee have operational management of PCG NLD and report on the
performance against the stralegFc plan and budgel as approved at the PCG NLD Stsnding Committee.
RISK MANAGEMENT
The Board of Trustees has ￿ndUcted a review of Ihe a￿30r fisks to Ihe charity is exposed. The
truslees recognise that any major risks to %th(ch Ihe exposed need to be reviewed and systems
put in pla￿ to mitigate them in parttcular those ￿tated to Ihe operations and finan￿ of the charity.
Significant extemal risks to fijnding have led the Board of Trustees lo implemenl a policy, taking into
account, the level of income re￿[vable from various tunders. to seek each year, to match income and
expendilure and to avoid accumulatino a defjcFI suth thal PCG North London Dislrict is able to continu8
its operations successfulty.
Intemal risks are minimised by the implementation of procedures lor Ihe aLrthorisalion of all transactions
and projects and by ensuring a consistent qualty of delFvery for all operational aspect of th8 charity.
These Pro￿dureS are periodicalty reviewed lo ensure thal they will meet the needs of the Gharity.
page 4

Presbyterlan Church of Ghana North London District. UK
FOR THE YEAR ENDED 3111212023
TRUSTEES. REPORT
FINANCIAL REVIEW
The income of Ihe charity for the period came entirety from congregatiDnal assessments and donatlons
from the public. The totsl incoming resources was £ 118850{2022-£84410) and total reSoUr￿S expended
as £106002(2022-8135T} making 3 surplus of£12848 (2022 surplus £3053) for the year.
RESERVE POLICY
The Board of Trustees has examined the chariws requiremenl for reserve in light of the main risk to the
charity. It has established a policy whereby Un￿l11Ctett funds held by the charrty should be 6 months
of forthcoming unavoidable operational expenditure. The reserves are needed to meet the wothin9
capital requirements of the charily in the event of signfficant drop tn tncome.. The trustees did not meet
the required level, but are confident that the *afK)us chlffct￿S under the district will meet their
¢ommittment by paying their assessmertt when due 8T￿ Ihe reqthred will rise for the district to
continue operating as a going COn￿M. The total funds held at 31 De￿rnber 2023 was £5997 {2022
£10613))
The trustees regard this as inadequate and *pukl endeavour lo increase contributions to ￿Serve from
future surplus until the target is met.
page 5

Pr••byt•rlan Church of Ghana Ploth LanOtsnDl¥tskt.IiK
F(kR THE YEAR ENDED J1112t2021
TRUSTEES. REPORT
STATEMENT OF TRUSTEES RESPONS18
The Trusle8s arg responsible ts wepathg the trustees. reFrf and tts fowthl slatements
Accept8d Aco)uniing Pr8cUce).
The law applkablè to charities in Engtand and Wales re4￿ ￿ ch8rfty trustgOS to PTgparo Ilnèndal
Stalemonts for ea(* year. which gfve 8 true and fatr rAtr* of of th8 tr￿rtty and lh8
Kncomlng resources and application of reswrces. the and exper#dilure. thal
In preparfng thgse financi* 5tstements. thg Irustees are reqthd tr.
- select Sultable a¢xounting poll¢ies aTrl Ih8n apply thgffl c£fi&s*.
. observ8 Ihe methLMls and wrni>ples in tre applK2ble Charths sr)RP
- makejudgments 8nd sco)untl(￿ esttmts thatara B3sonth arawort
- preparè the financial slatements on Iha go(rg ba5i% Urt&55 1115 knpr0Suff￿ thal
the charfty will ojntlnue In bvslness.
expFain Ihe charivs transacbons and disQose th re85(rth arsAiiacyai any the tinants31￿￿1Il0n
of the tharity and enable them to ensure th8t the finan(xBI Dxnptywilh tha aWi(at48 law and
rogulations. They are also responsiijle ts safgguarduw the 8ss8ts (rfth8 £*Farty8rKI henc* for t8klng
reasonable steps for the prevertrlion avTrd dele¢iioTr offraud al￿ other
This repr￿ w88 £pwoved ty Ihfr Board 0fTn￿te￿$ On 28110rJ)24
Chades Ayim
Trustse
cs
Camscanner

Presbyterian Church of Ghana North London Dthlct. LIK
FOR THE YEAR ENDED 3111212023
TRUSTEES, REPORT
page 7

PresbyterAan Church of Ghana North London Dlstrlct , UK
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 3111212023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PRESBYfERIAN CHURCH OF
GHANA NORTH LONDON DISTRICT. UK
I report on the accounts of Ihe company for Ihe year ended 3111212023 .
RESPECTIVE RESPONSIBILITES OF TRUSTEES AND EXAMINER
The trustees are responsible for the preparatron ot the accounts. Th8 trustees consider that an audit is
not required for this year under section 144{2) of ￿e ChaFities Act 2011 lthe 2011 Act) and that an
independent examination is needed.
Having satisfied myself that the charity is not subiert to an audit under company law and is ellgible for
independenl examination. it is my responsibilrty to:
- examine the account5 under section 145 of the 2011 Ac(
- follow Ihe prowjures laid down in the general ￿lE￿10n5 gNen by the Charity Commission under
$6Ction 145(5){b) of the 2011 Act., and
- state whether particular matters have ￿me to my attention.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examination was Ca￿led out in aCwrdar1￿ *ith general Dtreclions given by Ihe Charity Commission.
An examination includes a review of Èhe accotEnbng reojfds kept by the tharity and 2 compartson of the
accounts presented with those records. It also tr￿udeS 03nsidera130n ot any unusual items or disclosur8S
in the accounts, and seeking explanatÉorts from you as ttustees conceming any such matters. The
procedures undertaken do not provide aèl the eV[den￿ Ihat woukl be required in an audit. and
consequ8ntly no opinion is given as to whether Ihe accounts present a Irue and fair VIW and the report
is limited to those matters sel out in the statement below.
INDEPENDENT EXAMINERS STATEMENT
In connection with my exarninalion. no matter has come to my attention:
(11 which gives Me reasonable cause to believe thal in aTry material respect the requirements:
- to keep accounting records in accordan￿ with seclion 386 of the Companies Act 2006: and
- to prepare accounts which accord with the accounling records. compty with the accounting
requirements of section 396 of the Companies Acl 2006 and with Ihe methods and principles of the
Statement of Recommended Practice." Accounting and Reporting by Charities
have not been met; or
(21 to which,in my opinion,attention should be drawn in order to enable a proper understsnding of Ihe
accounts to be reached.

Presbyterian Church of Ghana North London District, UK
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 3111212023
AL
ccounlanls
70 Annalee Road
South Ockendon
RM15 58Z
page 9

Presbyt6rlan Church of Ghana North London D￿rIC1. UK
Statement of Financial Activittes
for the year ended 3111212023
Unrestr Restrlc
ictsd ted
fvnds funds
2023 2022
Total Total
Income
Income from generated funds
Voluntary Income
Total Income and endowments
Expenses
Costs of generating funds
Expenditure on Charitable acbvities
Total Expenses
Net galns on investments
Net Income
GaIn￿{lOS$e$I on revaluatlon of fixed assests
Net movement in funds:
Nel income for tho yoar
Tolal funds brought forward
12.848
Nel funds Carrled forward
7,669
12,848 3,053
,669
5.179
This statement of finanual activiles includes all gair¢s and losses recognised in the year. All
17,246
incom8 and 8xpenditure derive from continuing activities
5,179 20.299
118.850
118,850
118.850 84,410
118.850 84,410
106.002
106,002
- 106.002 81357
106,002 81,357
12.848
12,848 3.053
page 10

BAIANCE SHEET AT 3111J2023
2023
2022
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors (amounts falling due Y*thm one yEa¢
Cash al bank and in h4nd
43.971
5.997
49,966
44.790
49.682
10.613
60.295
39.996
CREDrroRS: Amounts fallitbg due wlthin 4)ne ygar
NET CURRENT ASSErs
TOTAL ASS￿5 LESS CURRENT UABILITIES
Accumulated Funds
Unrestricted funds
Gènèral furKf
Destgnaled funds
20,299
20.299
5,178
{1,273)
6,451
5.178
For the year ending 3111Z2023 Ihe cts)rtwrywas ki ex￿1￿1￿￿ under 477 of the
Companies Acl 2006 relating to smau c¢)mp&ues.
The members havé not r8quirad the l￿wanY b ot*an an •JJit ￿ actt¥dw secknn 476 of tha
Companies Act 2006.
The diwiors acknciwledge their respJn*bé*ties kycoftptyuw Ihe rewi￿￿nts of the Act wilh
respect to ac£ounting records araj the p￿parat￿ of acc¢￿s.
These aeCA)unts have been prepared in acoydanca th thewwns Wkablg to sxvnpanres subject
lo the small companies regime.
Approved by the board of trustees on 2&M012024
signe
eir ￿hav by
10,102
10.797
20.299
Verissa TakY￿Vaa Ak
Treasu￿r￿ruStfj8
p•Je 11

Presbyterian ChuT¢h of Ghana North London Distrlct , UK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31112120rJ
1. ACCOUNTING POLICIES
la. 8asis Of Accountlng
The accounts have been prepared under Ihe histOfEG* o)st ojnvenlion.
The accounts have been prepared In accordance FRS102 - The Financial Reporting Standard
applicable in the UK and Republic of Ireland afjd ihe Companies 2006 and the requirements of the
Statement of Recommended Practice. Accounting and Rgportin9 by Charibes.
1b. Incoming Resources
All incoming resources are included on the Slaternent Of Financial Auivilies when the charity is legally
entitled to the irTrcome and the amount can be quantified with reasonable a¢xuracy.
10 Rosources Exponded
Expenditure is accounted for on an accnjals basls and has beerj classified under headings that aggregatè
all cost related to the G3tegory. Where o)sts cannot be directy attr3buled to parti￿lar headings they have
been allocated to activities on a basis c>Jnsistertt the use of resources.
1d. Allocatlon And Apportlonment Of Costs
AII c051s relate to the single actmty of the chafitable Qjftpany and are recognised acwrdingly.
16. Fund Accounting
Unrestricted funds can be used in acojrdance with d)aritable obiecbves at Ihe dis¢retion of the
tnjstees.
Restricted funds can onty be used for 4>articular restiicled pjrposes within the objects of the charity.
Restrictions arise when specified by the donor orwh8n funds are raised for particular restricted
purposes.
Designated funds are fvnds set aside by the trustees crtrt of unrestricted general funds for the specific
future purposes or projects.
1f. Depreclation
Depreciation has been provided at the fotlowing to ￿Tte off Ihe assets over their estimated
useful lives.
Equipment
strdight line 25%
page 12

Presbyterian Church of Ghana North London District. UK
2. TANGIBLE FIXED ASSETS
Equipment
Total
Cost
At 0110112023
At 3111212023
Depreciation
At 0110112023
At 3111212023
Not Book Amounts
At 3111212023
3.500
3.500
3,500
3.500
3.500
3,500
3,500
3. DEBTORS
2023
2022
Amounts falling due within one year.
Accrued Income
43,971
43,971
49,682
49,682
ana con
8tion
ion
ngregation 11543.00
Mortgage Supplement
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
? conRe8
esur
20491
4234
2023
2022
Presbytery Accruals
Revival Congregation Gtft Aid
28,012 23,218
16,778 16.778
44,790 39.996
Pres
Rev.
meng
I dep%ndent Exa
1st Accrua
ensi
'219£ ',fg£
1$
in8r
80
page 13

Presbyterian Church of Ghana North London Dlstrlct , UK
5. UNRESTRICTED FUNDS
Brough IncominOutgrfmn$fers Carrlod
I fonvar g resou g rasou
rces
General fund
Designated Fund
{15,227) 116,761102.809)
7.558 2.085
3,192
7,669
118.84
106,001
(1,273)
6,451
5.178
6. RELATED PARTh TRANSACTIONS
There was no hospitslity expenses paid to any trustee durtng the year(2021-NII)
Two Iru6te8s were paid allowan￿8 during rhe year
Charles Ayim-£750 and Verfssa Takyiwaa Akot(>£750
7. STAFF COSTS AND NUMBERS
The average numbar of employees dufing Ihe year hes If2tr22-1)
No employee re￿IVed emoluments of more Ihan £6C4Y)O
The Charity had many voluntary staff and no salaries have b88n pald to thJst88s during the y8ar.
page 14

Presbyterlan Church of Ghana North London District. IIK
Incoming Resources
for the year ended 3111212023
2023
2022
Incomlng resources
rfncomlng resources from generated funds
District Minister Induction
10th Anniversary clothes order
10th Europe Anniversary Fund
9th District Session
1 Oth District Session
Easter Offering
Junior Youth
Moderatols Club
Evangelism training
Teachers training
Dlstrfct Offertory
900
4,120
1.309
1,810
810
4,670
190
3,140
850
1,154
19.913
Mission Support
Moderator send off
Bible Study and Prayer Group
Sundry Income
Presbytery Conference
Junior Youth
Men Fellowship
Women Fellowship
Choir
Mortgage Supplement
Donations
87,200
8LX)
10
900
1.925
1.475
66.804
370
9,794
400
100
341
157
5,294
1,150
410
5.676
98,936
118,849
84,410
84.410
page 15

Presbyterlan Church of Ghana Xofth London District. UK
Expenses
for the year ended 3111212023
2023
2022
Expenses
Costs of generatlng funds
Charltable Activllies
Ministers Stlpend
Catechist Allowan
Junior Youth
Europe Presbytery conference
Council Tax
Independent Examiner
Moderator Club100
10th Anniv8rsary cloth order
Laptop
Msnse Repalrs and Maintenance
Utility Blll
Other District Expenses
Presbyt8ry Mission Support
Training
Printing,Stationery and postage
Tr8vel
Telephone
10th Anniversay Europe Pr8sbyt8ry Fund
Bible and Study Prayer
Presbyters conf8rence
Women Fellowshlp
ZOOM Expense8
Singing Band
Cholr
Lay Rep.
Treasurer
Secrètary
88nk charges
Global Presbytèrian Worshlp C8ntre
Mortgage Supplement
Other Ministerial Expenses
Presbytery Conference
Hosanna Congregation Mission Support written of
Resurrèctlon Congregalion Mlsslon Support ￿Itten off
Young People's Guide Expenses written off
Depreciation of equlpment
26,999 13,826
3.600
900
7,996
1,234
800
2,000
5.520
1.345
600
6,272
2.558
6,581
5.024
22,724 17,995
1,750
299
1,878
800
3,121
420
909
250
400
50
223
600
730
500
625
31)0
138
1.200
5,293
13,604
2,660
5,126
2.950
2,089
875
106.002 81,357
300
1,100
234
692
750
750
900
107
9.262
page 16

Presbyterlan Church of Ghana North London District. UK
Expenses
for the year ended 3111212023
2023
2022
106.002 81,357
page 17