2023-08-31-accounts - Calvary Evangelistic Ministry Birmingham Ltd

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CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[st] AUGUST 2023

CHARITY NUMBER: 1180459

COMPANY NUMBER: 09747188

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

LEGAL & ADMINISTRATIVE DETAILS YEAR ENDED 31[ST] AUGUST 2023

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 2023

The trustees are pleased to present their report for the year ended 31[st] August 2023 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 £27,000 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 2[nd] May 2024 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 2023 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 2023

Unrestricted Total Funds Funds 2023 2022 Incoming Resources from Note £ £ £ generated funds Donations and Legacies 2 22606 22606 22766 Investment income 3 0 0 0 _ ___ ___ _ 22606 22606 22766 Other Income 4530 4530 6002 _____ _ Total Incoming 27136 27136 28768 Resources _____ _ Resources Expended Charitable activities in furtherance of objectives Charitable Activities 5 29,354 29,354 30031 Other 4 964 964 360 _____ Total Resources 30,318 30,318 30391 Expended _____ Net movement in funds -3,182 -3,182 -1623 Reconciliation of Funds Total Funds brought forward 14119 14119 15742 Total Funds carried forward 10,937 10,937 14119	Unrestricted Total Funds Funds 2023 2022 £ £ £ 22606 22606 22766 0 0 0	Unrestricted Total Funds Funds 2023 2022 £ £ £ 22606 22606 22766 0 0 0
	___ ___ ___ 22606 22606 4530 4530	___ 22766 6002
	_________ 27136 27136	___ 28768
		___ 30031 360
	_________ 30,318 30,318	___ 30391
	_________ -3,182 -3,182 14119 14119 10,937 10,937	___ -1623 15742 14119

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 2023

Note 2023 Fixed Assets £ Tangible fixed assets 5 8731 _ 8731 _ Current Assets Cash at bank and 2566 in hand Debtors & prepayments 0 2566 Creditors:amounts falling due within one year Creditors & accruals 8 360 _ Net Current Assets 2206 _ Net Assets 10937 Unrestricted Funds General Fund 10937 _ TOTAL FUNDS 10937 _	2022 £ 10363 __ 10363 ___ 4116 0
	4116 360 _ 3756 _ 14119 14119 _ 14119 _

(a) For the year ended 31[st] August 2023 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 2nd May 2024

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 2023

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 2023

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 2023

Voluntary Income

Unrestricted Total fundsTotal funds Funds 2023 2022 Church collections £ £ £ Donations 22606 22606 22766 _____ Total 22606 22606 22766 _____ Investment income Unrestricted Total fundsTotal funds Funds £ 2023/£ 2022/£ Bank Interest 0 0 0 Other Amount 2023/£ 2022 /£ Accounting services 964 360 Supporting missions Charity donation 0 0 Helping meet needs _ _ 964 360 Tangible Fixed Assets Van Instrument Equipment Fix & Fitt Total Cost £ £ £ £ At 01/09/2022 5850 824 11123 3165 20962 Additions 0 0 549 0 549 At 31/08/2023 5850 824 11672 3165 21511 Depreciation At 01/09/2022 2648 380 5703 1868 10599 charge for the year 640 89 1193 259 2181 At 31/08/2023 3288 469 6896 2127 12780 Net Book Value at 31/08/2023 2562 355 4776 1038 8731 Net Book Value at 01/09/2022 3202 444 5420 1297 10363	Unrestricted Total fundsTotal funds Funds 2023 2022 Church collections £ £ £ Donations 22606 22606 22766 _____ Total 22606 22606 22766 _____ Investment income Unrestricted Total fundsTotal funds Funds £ 2023/£ 2022/£ Bank Interest 0 0 0 Other Amount 2023/£ 2022 /£ Accounting services 964 360 Supporting missions Charity donation 0 0 Helping meet needs _ _ 964 360 Tangible Fixed Assets Van Instrument Equipment Fix & Fitt Total Cost £ £ £ £ At 01/09/2022 5850 824 11123 3165 20962 Additions 0 0 549 0 549 At 31/08/2023 5850 824 11672 3165 21511 Depreciation At 01/09/2022 2648 380 5703 1868 10599 charge for the year 640 89 1193 259 2181 At 31/08/2023 3288 469 6896 2127 12780 Net Book Value at 31/08/2023 2562 355 4776 1038 8731 Net Book Value at 01/09/2022 3202 444 5420 1297 10363	Unrestricted Total fundsTotal funds Funds 2023 2022 Church collections £ £ £ Donations 22606 22606 22766 _____ Total 22606 22606 22766 _____ Investment income Unrestricted Total fundsTotal funds Funds £ 2023/£ 2022/£ Bank Interest 0 0 0 Other Amount 2023/£ 2022 /£ Accounting services 964 360 Supporting missions Charity donation 0 0 Helping meet needs _ _ 964 360 Tangible Fixed Assets Van Instrument Equipment Fix & Fitt Total Cost £ £ £ £ At 01/09/2022 5850 824 11123 3165 20962 Additions 0 0 549 0 549 At 31/08/2023 5850 824 11672 3165 21511 Depreciation At 01/09/2022 2648 380 5703 1868 10599 charge for the year 640 89 1193 259 2181 At 31/08/2023 3288 469 6896 2127 12780 Net Book Value at 31/08/2023 2562 355 4776 1038 8731 Net Book Value at 01/09/2022 3202 444 5420 1297 10363
	5850 824 2648 380 640 89	11672 3165 21511 5703 1868 10599 1193 259 2181
	3288 469 2562 355 3202 444	6896 2127 12780 4776 1038 8731 5420 1297 10363

CALVARY EVANGELISTIC MINISTRY BIRMINGHAM LTD Notes to the accounts for year ended 31st August 2023

Cost of Activities in	furtherance of Charity's Objectives	furtherance of Charity's Objectives
	2023/£	2022/£
Rent of building	18000	18000
Stationary	45	0
Church events	1995	87
Transport	0	113
Church supplies	24	480
Refreshments	8	1570
Repairs	50	0
Vehicle expenses	380	0
Depreciation	2181	2591
Subscriptions	35	0
Insurance	1160	1000
Media services	317	410
Professiional fees	830	638
Light & heat	4197	5032
Rates	132	60
Telephone & Internet	0	80
Total	29354	30061

8 Staff Costs

	2023/£		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

£ £ 2023 2021 Creditors 360 360 Total 0 0