2023-12-31-accounts

Annual report

Charity No. 1178624

Year Jan-Dec 2023

DIVINE HOLY SPIRIT INTERNATIONAL MINISTRIES (DHSIM)

REPORT OF THE TRUSTEES

AND

STATEMENT OF RECEIPTS AND PAYMENTS

FOR THE YEAR 1ST JANUARY TO 31 DECEMBER 2023

Annual report

Charity No. 1178624

Year Jan-Dec 2023

CONTENTS

SECTION A REFERENCE AND ADMINISTRATION DETAILS ............................................................................... 3
Section B Structure, governance and management ..................................................................................... 3
Section C Objectives and activities ............................................................................................................... 4
Objectives ....................................................................................................................................................... 4
Activities ......................................................................................................................................................... 4
Section D Achievements and performance .................................................................................................. 5
Section E Financial review ............................................................................................................................ 5
Section F: Declaration ......................................................................................................................................... 5
FINANCIAL STATEMENT FOR THE YEAR 1 st JAN – 31st DECEMBER 2021 .............................................................. 6
Receipts and Payments Accounts ....................................................................................................................... 6
Assets at 21 december 2021............................................................................................................................... 7

Independent Examiner’s report to the Trustees of Divine Holy Spirit International Ministries ............................. 8

Annual report

Charity No. 1178624

Year Jan-Dec 2023

SECTION A REFERENCE AND ADMINISTRATION DETAILS

Charity name: Divine Holy Spirit International Ministries Other name charity is known: DHSIM Registered Charity Number: 1178624 Charity’s principal address: 19 Tavistock Close, St. Albans, AL1 2NS Trustees: Michael Tichaona Manyangadze (Chair) Colin OkotOcaya (Secretary) Bankers: Barclays Bank, 16-18 St Peter's St, St Albans AL1 3LP

SECTION B STRUCTURE, GOVERNANCE AND MANAGEMENT

DHSIM is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission (UK) 4th June 2018. The Charity is constituted as a CIO and is governed in accordance with its constitution.

The current trustees are:

• Prophet Michael T. Manyangadze (Chair and key contact)

• Collin Okot Ocaya (active)

Trustees meet at least four times a year and are responsible for the governance of the church including management of risks. The Trustees have the power to appoint and dismiss Trustees in accordance with the provisions in the constitution. The church has Elders, Pastors, Deacons and other volunteers who support the Trustees with the day-to-day running of the charity. Appointment of additional Trustees is still under consideration.

DHISM has an international outreach programme providing charitable activities in Kenya, and other parts of the world. This missionary work has been carefully considered and a grant-making policy was developed in order to manage the risks. Our current mission outpost is in Kenya where a school for orphans has been established and managed by local volunteers.

Annual report

Charity No. 1178624

Year Jan-Dec 2023

SECTION C OBJECTIVES AND ACTIVITIES

OBJECTIVES

1. To advance the gospel of the Kingdom of God and Christian religion in bringing God’s deliverance to all believers - physically, spiritually, emotionally, financially and psychologically, so that they can live the life that God promised in His Word 3 John 2 for the benefit of the public through the holding of prayer meetings, teaching, public celebration of religious festivals, life coaching, seminars, one-to-one consultations, sermons, missionary expeditions; outreach to local communities; producing and/or distributing literature on church events and promotion of the Christian religion to enlighten others about the Kingdom of God and the Church of Jesus Christ.

2. To relieve those facing hardship and poverty through provision of material and financial assistance. The relief could be in the form of:

3. Provision of clothing, food, drinks and other materials to the needy

4. Training to improve quality of life to acceptable standards

5. Provision of counselling services including prayers and deliverance

6. Financial assistance to members of the congregation facing hardships.

ACTIVITIES

The church has been able to meet the needs of congregants most of whom have testified life changing events in their lives to the extent that some increasingly offer donations towards the building fund, free will offerings, payment of tithes and thanksgiving to bless the Church of God and its missions. The main mission supported is a school orphanage in Kenya, however the Prophet and Chair visited Pakistan and Croatia to minister and evangelise the gospel during the year.

Sunday services are held in rented premises every Sunday. Bible study is held every Wednesday and Prayer service every Friday through online platforms. Some members are supported through phone calls and one-to-one guidance sessions.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims, objectives and activities.

The donations received are not only used for equipping the church with instruments, transport, allowances for volunteers and rentals, but also used for the welfare of the needy in society. The grant making policy provides guidance on who can benefit from the church’s welfare fund which includes missionary work. Food donations were done in December as part of Christmas celebrations and support to the needy in Northampton.

Annual report

Charity No. 1178624

Year Jan-Dec 2023

SECTION D ACHIEVEMENTS AND PERFORMANCE

The church has continued to grow physically and spiritually since its formation with a congregation of over 300. DHISM does not own a building, and relies on private homes, social media and rented space for gatherings and worship sessions. A Church Building Fund was established initiated by congregants and savings are increasing and kept securely with the aim of purchasing a building in future. This aim when achieved will help reduce operating expenses..

An orphanage established in Kenya in August 2018 with a school has continued to provide services through the support of local volunteers. The Orphanage has matured and now selfsustaining.

SECTION E FINANCIAL REVIEW

Total balance brought forward from previous years was £42 428. Receipts for the financial year Jan-Dec’23 was £68 758. Costs of running the charity was £38 561. The closing balance carried forward was £30 167, thus a better performance compared as net asset was £69 929.

The year witnessed increased income due to various factors associated the growth of the ministry and generous givers. The financial outlook for DHSI looks bright.

SECTION F: DECLARATION

The Trustees declare that they have approved the Trustees report above. Signed on behalf of the charity’s trustees

___ Michael T. Manyangadze Chairman

---

Colin O. Ocaya Secretary / Treasurer

Annual report

Charity No. 1178624

Year Jan-Dec 2023

DIVINE HOLY SPIRIT INTERNATIONAL MINISTRIES

FINANCIAL STATEMENT FOR THE YEAR 1 ST JAN – 31ST DECEMBER 2023

RECEIPTS AND PAYMENTS ACCOUNTS

			Unrestricted		Restricted	Total 2023
			Funds		Funds
Receipts
Bal b/f (2022)			42	428		42 428
Donations and gifts			63	351		63 351
Grants received(building fund)				0	5 196	5 196
Bank interest				211		211
	Total receipts		105	990	5 196	111 006
Payments
Activities			10	900		10 900
Rent			19	661		19 661
Insurance			2	000		2 000
Missions work			2	000		2 000
		Sub-total	38	561		38 561
Asset Purchases
Furniture and instruments			6	400		6 310
		Sub-total	6	400		6 310
Excess of receipts over
payments
Cash funds last year end				0		0
Cash funds this year end				0		0
	STATEMENT		OF ASSETS AND		LIABILITIES
Cash funds
Bank balance			62	929		62 929
Cash in hand				220		220
	Total cash funds		63	149		63 149
Assets retained for charity’s
own use
• Van and equipment (see			3	912		3 912
note 2)
• New asset purchases			6	310		6 310
Liabilities			NON

Annual report

Charity No. 1178624

Year Jan-Dec 2023

Divine Holy Spirit International Ministries

ASSETS AT 31 DECEMBER 2023

NOTES

1. Grants from previous year were all used to funds missions and support and this year’s report combines all donations under unrestricted funds.

2. Fixed assets retained include a van and instruments. A 20% strait line depreciation has been used to determine their book value.

Asset name	Original cost	Depreciation so far	Current value
Van	5 500	3 657	1 843
PA System	1 500	424	1 076
Drums	600	318	282
Heaters	200	118	82
Furniture	6310	0	6 310
Keyboard	1 800	950	850
TOTAL	15 310	5 349	9 367

NB: Depreciation calculated at 20 percent per year.

The attached notes form part of these financial statement Approved by the Trustees on 26 October 2024 and signed on their behalf by Prophet Michael T. Manyangadze (Chairman) and Mr Colin O. Ocaya (Secretary / Treasurer)

Annual report

Charity No. 1178624

Year Jan-Dec 2023

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF DIVINE HOLY SPIRIT INTERNATIONAL MINISTRIES

I report on the accounts for the year ended 31[st] December 2023 which are set out above.

Responsibilities of the trustees and examiner

The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.

It is my responsibility to:

• examine the accounts under Section 145 of the 2011 Act,

• to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and

• to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with my examination, no matters has come to my attention:

• which gives me reasonable cause to believe that, in any material respect, the requirements

• to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities; have not been met; or

• to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. A few advisory matters have however been given to ensure that cash withdrawals are reduced.

Mr S. Mapasure, MBA, CMgr, FCMI 218 Bennetts Close Mitcham CR4 1NT

28 October 2024