Charity Number 1177876 HOLY BIBLE GRACE MINISTRY TRUSTEES, REPORT AND ACCOUNTS 30June 2023 Flnanclal statement For the year ended 30th June 2023 Page Reference and admlnlstrative detai15 Report ol the trustees Atcountants, report Statement of flnanc5•1 actfvltles Ilncorporatln8the Income and expendlture account) 8al8nce sheet Notesto the accounts Reference and admlnlstratlve detalls For the year ended 30th June 2023 Charity Number 1177876 Re8lstered Address 164 Middi&ooG8tths Middleton Manchester M24 4DF Tfu51tt4 %¥tho area19)dirKtw unthF ComKAtty law. %¥hOSe￿ duTin8th¢ye&T*TC as folkn￿. A8hIM￿ 0liverorn0b￿Je {Evan8eli#)- Chair Slcllarnan5 Sofi#Om(*tgitlMinister) Mrs Gloria Emw (Pastyrl Trustees Accountants Eawe Accounthrt% Limiicd 485 Oldham R¢)ad RocMfileOL1641F Bankers B￿ClaY5 Bank Pit i¢ic¢s*r Lkictstershire LE872BB About Holy BIb￿ Grace Mlnlstry Is a falth based charfty thatadvan￿sfhe ChrfS￿an rellglon malnlyi butthot extlusi¥ely* means of broadcastin8 Christian messages of an evaThBeli5tic and teachin8 n&ture for the benefit of the public throuEh the h¢ldlnB of prayer rneetin8s. lecLures. public celebration of reli8lOU5festni31s. PToducin8 andlor distributin8 Ilterature on Chiistian religlon toeTr1ighten othersabovtthe Chrlstlèn rellglon. We promote 50cwI inclusion forthe publlc tse￿fit by workingwth people who ère soll3lly excluded, to ￿lIeve the needs cf such peO￿e assist them to Inte￿te into socSety. throu8h the provi5i0n of a local nets¥ork Broup thatencour3ge5 ond enables those who are 50dJlly extluded to partlcipate more effectivelywithln the wider communlty and by Increas1￿ orcTrOfdlnatl￿ opportunltSes to engage %￿th service provlders. to e￿trAe those providersto adapt5erwKes to better meetthe need5 ofthat ¢ommunity. Oursoclal Inclusion PfO8ramme also support5 refv8ee5and asylum seeters who are 50clally e¥cluded onthe grounds of theirsodal and eCtsn0ft￿¢ posltkin, by prov￿￿n8'. educalon tralnln8ln the En8li5h lan8ua8e and in vacatb)nal skllls.. social and recreotional lacilitiesand events invofvingthe l(*ol ¢tsmrnuThty. 3. Items and serv1￿5 ro lTrdfvldua15 in #Èed andlof charltles, orother or8anisations wodEing to Pfevent or tdle¥e poverty. The followSna person served as trustses durlnqthe period.. A8hbmen Oliveromolwde IEvahylhtl- thalr 5tellarnarlsSolla cknore81• IMlnlrt*rl Mr5 Gtsl• Emweii (Pasttyl Statement of re5pon51bUltle5 of tho trustees The trustÈÈs are requlred to prepare fin3rKlal statementsfor each finarKlal year, whlth ￿Ve 8 true •nd tslr vlew c&f the state of affair5 of the chathy and the Incomin8 resources and applicètSon of resources, IndudSng the net Income or expenditure, of the charity for ihe year. In preparlng those financlal statsmentsthe trustees are required to: select 5ultsble accountin8 policies and then apply them conststentlyi observe the method5 and principles in the Charities SORP- rnakeludgements and estimates that are reasonable and prudenL stste whetherapplicable UK Accounting Standards have been followed. 5ubiettto any materh?I departuresdlsdosed rKI explainÈd in the financlal statsments,. and prepare thÈ finatKlal statsments on the golnE concem ba515 unless Itls Inapproprfate to presume th3tthechartywill contlThue in operatlon. The trustees are responslble for keepin8 proper 3ccountin8 records tK4t dl%k)se with Te0$an•￿È accutstyatany time the fina￿181 position of the tharity ènd enable them to ensure that the finantial statsmes)ts comply wSth the Staten*ntof Retommended Prattice applICab￿ to charities in the UK and Republicof Ireland IFR51021 (effective I Jènuary 20151- (Charities SQRP IFRS1021. They area150 respDnsiblefor safeguardir¥the 355ets of the ¢h•rity ond he￿e for trking rw50nable stepsforthe prevenfjon and detecfjon of fraud and other Irregularftles. Each of the persons who Is è trustee at the dète of approval ofth15 reportmnfirmsthot.. so far as each of the trustee is aware, the￿ is no ￿levant rnaterlèl Infi*rmatlon ofwhlch the charftys accountants are unoware.. and ea¢h trustee has taken all stsps thatthey ou8htto have tsken to make themsefves èware of any relevant materlal Information and toesrab115h thot the a¢cauntrnts are awère of thatlnforrTratkin. Mernber5 of the charity 8uarantee to contrlbute an arnount notexceeding £1 tothe awts ofthe thority in the event of wlndlng up. Approved by the trustees on Decernber 21. 2023 and si8n2d on thdr by A4hlmEn Oll¥er (>l￿bUdP IEv¥r¥eli5tl Chalr ofTrustees Accountants, Report countants. reporttoihe board of tryStow the preparatlon ofthe unaudlted51atrJtwv •(¢wnts oINoly Blble Grace Mlnlstryforthe perlod endal 30JuM 2023. In o¢derto assistyou to fulfil your duties under the Charity Art 2011, WÈ ha¥È prepared foryDurapprov31 the accounts of Holy &ble Grace Ministry for the period ended 31 March 2018 whkh comprlse of the Ststementof financial athvlfjes linrorporating income & expenditure acrountl, the Balance Sheet and the related notes from the charity5 accountit records from informafjon and explanationsyDu 8iven u5. Thls report15 made 501ely to thETrustee5 of Hoty Bli4e GrKe Mlnlstry, as a bojy, In accotdance wifh the terms ofour en8a8ement. Ourwork has been ut)dertaken solelyto prepare for yourapproval the Kcounts of Holy Blble Grace MinS5ty and state ￿se matters thatwe have 88feed to state to the Tru5tee5 of Holy Bible Grace Mln15try, as a bodyt In this feportto the fu11È5t2xtent perrrittÈd bylaw. we do notacceptor a￿Urne responsiblllty to at)yone otherthan Holy Bfole Grace Mln15tryand its Trusteesas a bodyforour work orforthts report. It is your dutyto ensure that Holy 8ible Grace Mlnlstry has kept adequate accr>Untin8i￿0r￿s and to Prepa￿ ststutory acceunts that ￿Ve a trueand falrvlewof the assets. liabilities, fin#nciol position of Hdy Bible Grace Ministry. You £Msider that Hdy Blble Gra￿ Mlnistry b exemptfrom the st3bJtL¥yaudlttindependentexamlnatlon requI￿rne￿ forthe peiiod. We have Trjt been Snstnjcted to carry o￿an audi￿l￿dePendent examination or a r￿eWOf the acceunts of Hoty BibleGrace Mlnlstry. For thls reason. we have not¥Èrtfied the at¢urncy or¢ompleteness ofthe accoundno records or Informa￿On ind e¥pLinatsons you have 8lven to us and we do noL therefore, express any oplnlon on the statutoryaccounts. Ea8leAceountsnts Urnltsd485 Oklharn Road Rochdale OL164TF Dai•: 28 DK•ml*r 17. 2023 Holy Bible Grnce Ministry of financlal activlties Ilncorpofatlni Income & eKpendlture account) For the year ended 30th June Z023 Statement Note 30 June 2023 30 lune 2022 I￿OMe. Incgme frorn charttable actlvltle5'. Operotlon of the chorlty 6565 2564 Intt*me from sales of fixed assest.. 4100 Other chorltyurtfvltles Tot¥1 In¢om• 6565 0 6664 Exp•ndltur•: Exptndltureon thorltoble octivltles.. Expenses on op*ratlon of the charlty 176391 196961 Costs olralslnqfvnds.. Othertharltèble actlvhles Tot•1 *xwrtdltu 176391 196961 N•t In¢omelle¥p•ndStur•l •nd n•t rnovernent In lunds for th•y•Jr -1074 -3032 R•cond114tlon of I￿￿15 Total funds brought forward 2771 5803 Tot•1 fund5 cwftl•d forw•rd 1697 2771 Thenores on poges 9 to 12fvm portof theseflnondulrtoternents Holy Blble Gracè Mlnlstry Sheet As at 30th June 2023 Balanc• 2023 2023 2022 Nxed •ss•ts Tan8lble assets Cash at bank al￿ In hoNI ebtors 1697 2871 Credtors.. •mounts￿lI￿ du•wllhln y••r Net curr•nt assots 1697 1.697 260 3,131 Total •ss*s ltsscumm I1•1￿151￿•s Cr￿1011. *mou*ts du•*fttt OMVWt Total •sM &697 0 J,tsi Funds Unrestwkted funds L697 3131 Restrlcted funds Totsi fvnds 3131 The trustees ale s*lshed that the(har￿ is entltkd to exemption frorn the requlrernent toobt•ln •n audltllndependeni eiamlnatbD undef sectlon 144(21 of the Chaflt*s l£t 2011 (the 2011 P£tl. Tht trustees of tht charfty ha¥e not required the ch•rrty to obialn afi Independeni txamln•tlon in occordance whh section 144121 of the ACL The trustees ackm¥￿edge thelr responslbllit￿s for Comply1￿ ￿th the ￿wIreMe1￿ ol the Charlly Act 2011 wilh fespett to xcoyntin8 fecords and the preparatKJn of accounts. Approvèd by trustees on Decèmber 28, 2023 and s*nÈd on thelr ￿hall ty.. Ilm￿ OUvwOm•bud• IEvaWlsil Chalr of Trustee5 Acuwntlnl Polities The ftnanaal statements have been prepared in accoidance with Accounting aThl Aeportin8by Charities". ststement of ftecornmentled practi￿ applicable to rharth5 *n preparingtheirxcounts in accordonce with the Finan￿81 Reporting siand¥d apk4Kable in the UK and RepuWK of Irelond IFRS1021 leffÈcb%* I January 20151- ICharitie5 SORP IFR510211, thE Fina￿la1 ReNxtyn8 Standard apptscable In the UK and Aepubli¢ol Ireland IFRS1021 and the c(Mmpan￿S Act 2OJ6. Holy Bib￿ Gra￿ Minlstry meets the defiTrit*)i of a publK benefit under FRS 102. Assets and Ilèbilities are initially re￿nised at hisiortsln5 from member5 01 th• ¢hur¢h and other M1￿berS of putAk akn8 Wrth income frL%n fundra1￿nge¥ents. The charlty Is a charftable IncorF4Nèted Org•nls•tl¢n iaoi. The members of thechority are represented by the trustees named ort pw 3. In the eb*nt ol the tharlty tolwwound up. the In resffi of the 8u•r•ntee Is Ilrnlted to £1 per member of therhth. Expendlture Is a¢￿U￿tId •n acern￿ bxls has been da551hed uThJw h••dlwsthat 48re8ate all costs related to the cate80ry. Costs of oener•tin8 fvnds are thwe Inojrred In seeklng vc4untsryincome •fid do ThotlrKludethe r05ts ofdls*nln•ikn8 Inftyffl•ikn In wpportof thethorftab￿ actfvlttek Gfft Ald t•x redalms Is recwlsed for arw GiltAid tttbft¢*es re¢¢fved up io months after the year-end. In relatlon to dor*tkMs made pdor th the yearorhj. whert the Glft Ald tsx redalm appllcatlon w•$ f41ed to HMRC ￿Or to theye•r4nd. In m￿Y casestostsare I￿UlTed on projects befor• th¢ r¢lty•nt wtf1￿ Income Is recew. Thefelor•, unless contrary to a d)ft￿$ *lshes. Interest IrKome ￿erated Irom resmcted fvnds Is tre*ed 45 Operation ofthe charity 30 June 2023 30 June 2022 Tlthe offerlng Re8ular ¢)ffering Donatlons 6,565 6565 2564 2564 Other ch•rbty a¢tlvltles 30 June 2023 30 June 2022 F.Assets Dlsposal 41C(I Bank Interest Other Income 4100 Expense5 on operJtlon of the ¢h•rlty 30 June 2023 30 June 2022 Accommodatlon and rent 6.(X)O Advert and promotlon Equipment Expenses Youth and chlldren conventlon 95 421 450 300 Annual thanks8Nin8 Motor Expense General office expenses Light & Heat Chargable Loss of Dlsposal Professlonal fees 250 350 356 402 175 150 213 450 1443 loo 100 7639 9696 Tan8ible fixed assets 30 June 2023 30 June 2022 Cost 8alance 81F Addrtlons Disposals Los5 on Disposal Transfers 5543 411)) -1443 -1443 Depreclatlon Charge for the year On disposals Net book value Cash at bank and In hand 30 June 2023 30 June 2022 Bank 721 374 Cash 976 2497 1697 2871 Debtors 30 June 2023 30 June 2022 Grant debtors Prepald Rent Prepaid Insurance Other Oebtor5 Totsl debtors Creditors 30 lune 2023 30 June 2022 Accountancy fees loo Total creditors