2022-08-31-accounts - Calvary Evangelistic Ministry Birmingham Ltd

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CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[st] AUGUST 2022

CHARITY NUMBER: 1180459

COMPANY NUMBER: 09747188

CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD (A COMPANY LIMITED BY GUARANTEE)

LEGAL & ADMINISTRATIVE DETAILS YEAR ENDED 31[ST] AUGUST 2022

ADDRESS FOR CORRESPONDENCE

51 FARM ROAD OLDBURY WEST MIDLANDS B68 8RD

REGISTERED COMPANY NUMBER 09747188

REGISTERED CHARITY NUMBER 1180459

GOVERNING DOCUMENT MEMORANDUM & ARTICLES OF ASSOCIATION 25[TH] AUGUST 2015 AMENDED 29[TH] AUGUST 2018

TRUSTEES/ DIRECTORS

Pastor Johathan Lartey Ms Patricia Sarbeng Mr Thomas Gyedu

PRINCIPAL BANKERS

TSB BANK PO BOX 373 LEEDS LS14 9GQ

INDEPENDENT EXAMINERS

FRESH FIRE ORGANISATION GENERATOR BUSINESS CENTRE 95 MILES ROAD MITCHAM SURREY CR4 3FH

CALVARY EVANGELISTIC MINISTRY BIRMINGHAM 51 FARM ROAD OLDBURY WEST MIDLANDS B68 8RD

INDEX Page Legal & Administrative Details 1 Index 2 Trustee’s Report 3 - 4 Independent Examiner’s Report 5 Statement of Financial Activities 6 Balance Sheet 7 Notes on the financial Statements 8 - 11

CALVAY EVANGELISTIC MINISTRY BIRMINGHAM LTD

TRUSTEES’ REPORT YEAR ENDED 31[ST] AUGUST 2022

The trustees are pleased to present their report for the year ended 31[st] August 2022 for the charity, Calvary Evangelistic Ministry Birmingham Ltd with charity number 1180459.

The Trustees of the charity are: Pastor Johnathan Lartey Ms Patricia Sarbeng Mr Thomas Gyedu

The principal address of the charity is : 51 Farm Road Oldbury West Midlands B68 8RD

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity governing document is a Memorandum and Articles of Association that was incorporated 25[th] August 2015 as amended by special resolution on 29[th] August 2018.The Charity is governed by a board on which the trustees are represented. It meets regularly to review, plan activities and monitor the financial position.

OBJECTIVES AND ACTIVITIES

The Objects of the organisation is the advancement of the Christian faith for the benefit of the public in accordance with the statement of faith. The trustees confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit before deciding what activities the charity should undertake.

ACHIEVMENTS AND PERFORMANCE

The Organisation continues to hold successful meetings through the year in which individuals were equipped and educated on the principles and doctrines of the Christian faith. The organisation’s activities were greatly hindered by the pandemic as no services were held online during some of the months of the year. However they were still able to see the lives of those who attended their online meetings greatly improved from a spiritual perspective.

FINANCIAL REVIEW

The income of the charity is above £28,000 and was from donations received from members. The church spent a lot of its resources on paying the rent for the new premises that it moved into. The church is an ongoing concern. This year they had a reasonable surplus at the end of the financial year.

RESERVE POLICY

It is the policy of the Charity to maintain unrestricted funds, which are the reserves of the charity at about 3 months of unrestricted expenditure.This provides sufficient funds to cover any emergency expenditures that may arise from time to time. The charity will seek to build up and maintain this level throughout the year.

RISK MANAGEMENT

The charity have assessed all the major risks to which the charity is exposed to, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks.

TRUSTEE RESPONSIBILITIES

Under the Charities Act 2011,the trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the church. They are required to:

Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.
State whether the applicable accounting standards have been followed.
Prepare financial statements on an ongoing basis.

They are responsible for keeping proper records which disclose with reasonable accuracy the finances of the church at any time and to ensure that such accounts comply with the Charities Act 2011.They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities.

Approved by the Trustees on 4[th] May 2023 and signed on their behalf by:

Independent Examiner’s Report To the Trustees CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD

I report on the accounts of the church for the year ended 31[st ] August 2022 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.

Respective responsibilities of trustees and examiner

The trustees of the church are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act),does not apply. It is my responsibility to :

Examine the accounts under section 145 of the 2011 Act.
Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145(5)(b) of the 2011 Act.
State whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention;

(1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:
proper accounting records are kept( in accordance with section 130 of the 2011 Act
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the 2011 Act: or
(2) to which , in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Chuks Ajuka BSc(Man), FICB PMDip FRESH FIRE ORGANISATION Generator Business Centre 95 Miles road Mitcham Surrey CR4 3FH

CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD

Statement of Financial Activities for the year ended 31st AUGUST 2022

Unrestricted Total Funds Funds 2022 2021 Incoming Resources from Note £ £ £ generated funds Donations and Legacies 2 22766 22766 25353 Investment income 3 0 0 0 _ ___ ___ _ 22766 22766 25353 Other Income 6002 6002 4334 _____ _ Total Incoming 28768 28768 29687 Resources _____ _ Resources Expended Charitable activities in furtherance of objectives Charitable Activities 5 30,031 30,031 27830 Other 4 360 360 360 _____ Total Resources 30,391 30,391 28190 Expended _____ Net movement in funds -1,623 -1,623 1497 Reconciliation of Funds Total Funds brought forward 15742 15742 14245 Total Funds carried forward 14,119 14,119 15742	Unrestricted Total Funds Funds 2022 2021 £ £ £ 22766 22766 25353 0 0 0	Unrestricted Total Funds Funds 2022 2021 £ £ £ 22766 22766 25353 0 0 0
	___ ___ ___ 22766 22766 6002 6002	___ 25353 4334
	_________ 28768 28768	___ 29687
		___ 27830 360
	_________ 30,391 30,391	___ 28190
	_________ -1,623 -1,623 15742 15742 14,119 14,119	___ 1497 14245 15742

The above funds are all classed as to purpose All movements of funds and all recognised gains and losses are included above.

The notes on the accounts form part of these accounts.

CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD Balance Sheet as at 31st August 2022

Note 2022 Fixed Assets £ Tangible fixed assets 5 10363 _ 10363 _ Current Assets Cash at bank and 4116 in hand Debtors & prepayments 0 4116 Creditors:amounts falling due within one year Creditors & accruals 8 360 _ Net Current Assets 3756 _ Net Assets 14119 Unrestricted Funds General Fund 14119 _ TOTAL FUNDS 14119 _	2021 £ 11354 __ 11354 ___ 4748 0
	4748 360 _ 4388 _ 15742 15742 _ 15742 _

(a) For the year ended 31[st] August 2022 Calvary Evangelistic Ministy Biringham Ltd was entitled to exemption from audit under section 477 of the Companies Act relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,

The Directors acknowledge their responsibilities for complying with the requirements

of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

Approved by board of directors on 4th May 2023

And signed on their behalf by Johnathan Lartey

(Director)

Signature:________

CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] AUGUST 2022

1) Accounting Policies

1.1 Basis of Accounting

These accounts have been prepared under the historic cost convention with items Recognised at cost or transaction values otherwise stated in the relevant note(s) to These accounts. The accounts have been prepared in accordance with:

The Statement of Recommended Practice: Accounting and Reporting by Charities Preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014. 1.2 Going Concern: The accounts are prepared on a going concern basis.

1.3 The accounts present a true and fair view and no change have been made to the accounting policies adopted.

1.4 No changes to the accounting estimates have occurred in the reporting period

1.5 No material prior year error have been identified in the reporting period.

Recognition of Income

These are included in the Statement of Financial Activities (SOFA) when:

The charity becomes entitled to resources;
It is more likely than not that the trustees will receive the resources;
The monetary value can be measured with sufficient reliability.

Grants and Donations

Grants and Donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 512 FRS102 SORP)

Tax reclaim on donations and gifts

Gift Aid receivable is included in the income when there is a valid declaration from the donor. Any gift aid amount recovered on a donation is considered to be part of that gift and is treated in addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

EXPENDITURE AND LIABILITIES

Liability Recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Grants and Support Costs

Support costs have been allocated between the governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] AUGUST 2022

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

ASSETS

Tangible Fixed Assets for use by the charity

They are capitalised if they can be used for more than one year. They are valued at cost. The depreciation is calculated at 20% reducing balance method.

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash.

CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD

Notes to the accounts for year ended 31st August 2022

2 Voluntary Income

Unrestricted Total fundsTotal funds Funds 2022 2021 Church collections £ £ £ Donations 22766 22766 25353 _____ Total 22766 22766 25353 _____

3 Investment income

Unrestricted Total fundsTotal funds Funds £ 2022/£ 2021/£ Bank Interest 0 0 0 4 Other Amount 2022/£ 2021 /£ Accounting services 360 360 Supporting missions Charity donation 0 0 Helping meet needs _ _ 360 360 5 Tangible Fixed Assets Van Instrument Equipment Fix & Fitt Total Cost £ £ £ £ At 01/09/2021 5850 824 9523 3165 19362 Additions 0 0 1600 0 1600 At 31/08/2022 5850 824 11123 3165 20962 Depreciation At 01/09/2021 1847 269 4348 1544 8008 charge for the year 801 111 1355 324 2591 At 31/08/2022 2648 380 5703 1868 10599 Net Book Value at 31/08/2022 3202 444 5420 1297 10363 Net Book Value at 01/09/2021 4003 555 5175 1621 11354	Unrestricted Total fundsTotal funds Funds £ 2022/£ 2021/£ Bank Interest 0 0 0 4 Other Amount 2022/£ 2021 /£ Accounting services 360 360 Supporting missions Charity donation 0 0 Helping meet needs _ _ 360 360 5 Tangible Fixed Assets Van Instrument Equipment Fix & Fitt Total Cost £ £ £ £ At 01/09/2021 5850 824 9523 3165 19362 Additions 0 0 1600 0 1600 At 31/08/2022 5850 824 11123 3165 20962 Depreciation At 01/09/2021 1847 269 4348 1544 8008 charge for the year 801 111 1355 324 2591 At 31/08/2022 2648 380 5703 1868 10599 Net Book Value at 31/08/2022 3202 444 5420 1297 10363 Net Book Value at 01/09/2021 4003 555 5175 1621 11354	Unrestricted Total fundsTotal funds Funds £ 2022/£ 2021/£ Bank Interest 0 0 0 4 Other Amount 2022/£ 2021 /£ Accounting services 360 360 Supporting missions Charity donation 0 0 Helping meet needs _ _ 360 360 5 Tangible Fixed Assets Van Instrument Equipment Fix & Fitt Total Cost £ £ £ £ At 01/09/2021 5850 824 9523 3165 19362 Additions 0 0 1600 0 1600 At 31/08/2022 5850 824 11123 3165 20962 Depreciation At 01/09/2021 1847 269 4348 1544 8008 charge for the year 801 111 1355 324 2591 At 31/08/2022 2648 380 5703 1868 10599 Net Book Value at 31/08/2022 3202 444 5420 1297 10363 Net Book Value at 01/09/2021 4003 555 5175 1621 11354
	5850 824 1847 269 801 111	11123 3165 20962 4348 1544 8008 1355 324 2591
	2648 380 3202 444 4003 555	5703 1868 10599 5420 1297 10363 5175 1621 11354

CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD Notes to the accounts for year ended 31st August 2022

Cost of Activities in	furtherance of Charity's Objectives	furtherance of Charity's Objectives
	2022/£	2021/£
Rent of building	18000	18000
Stationary	0	0
Church events	87	0
Transport	113	20
Church supplies	480	0
Refreshments	1570	0
Repairs	0	0
Vehicle expenses	0	1070
Depreciation	2591	2838
Subscriptions	0	40
Insurance	1000	1665
Media services	410	296
Professiional fees	638	1225
Light & heat	5032	2596
Rates	60	0
Telephone & Internet	50	80
Total	30031	27830

8 Staff Costs

	2022/£		2021/£
Salaries		0		0
Tax/NIC		0		0
Total		0		0

No employee earned more than £10,000 p.a. There were no employees during the year. No trustee received any emoluments during the financial year.

9 Creditors: amounts falling due within one year


	2022	2021
Creditors	360	360
Total	0	0